The Madhya Pradesh Karadhan Adhiniyam, 1982 (applicable to Chhattisgarh via adaptation), is a taxation statute designed to generate revenue for specific public development projects. It mandates the collection of three distinct cesses: a school building cess on large landholdings, a forest development cess on the sale of forest produce, and a mineral areas development cess on mining leases. These funds are channeled into the State’s Consolidated Fund and subsequently allocated to dedicated funds for constructing primary schools in rural areas, afforestation efforts, and developing mineral-rich regions. For citizens, this means additional levies on specific economic activities, ensuring that those utilizing state resources contribute directly to local infrastructure and environmental sustainability.
Official Legislative Text
Educational Study Layer
Chronological legislative evolution of The Chhattisgarh Karadhan Adhiniyam,1982 across statutory gazettes and amending Acts.