SL NO

DESCRIPTION

RATE OF TAX

(a)

In case of a tea estate, for every kilogram of the annual productivity of such tea estate shall be

i)"Deleted" w.e.f 12/02/2009(Prior to 12/02/2009 - "nil,-If the aggregate area of specified lands held by person does not exceed four hectares;")

ii) If the aggregate area of specified lands held by a person does not exceed forty hectares;

Twenty paise

From –01-01-2010

iii)If the aggregate area of specified lands held by a person exceeds forty hectares;

Thirty two paise

From –01-01-2010

Forty paise

iv) If the specified lands exceeding forty hectares falls in Barak Valley, for every kilogram of the annual productivity of the estate shall be

Twenty nine paise

From –01-01-2010

Thirty five paise

(b)

In case of coal bearing land, for every metric tonne of the annual productivity of such land

Fifty rupees

(c)

In case of crude oil bearing land, for every metric tonne of the annual productivity of such land:

Two hundred rupees

(d)

In case of natural gas bearing land, for every thousand cubic metre of the annual productivity of such land

One hundred rupees

(e)

In case of lime-stone bearing land, for every metric tonne of the annual productivity of such land

Ten rupees