G.O.Ms.No.161, Additional Royalty for Salt Manufacturing Leases, 2004
The Government of Tamil Nadu, Revenue LD 6 (1) Department, issued G.O.Ms.No.161 dated 26 March 2004 to levy a one time additional royalty of Rs. 40 per tonne on salt manufactured during 2003-2004 on leased Government land. The levy applies to salt manufacturers holding more than 5,000 acres of Government land under lease for salt production.
What the document does
G.O.Ms.No.161 dated 26 March 2004 imposes a special additional royalty on certain salt manufacturers using Government land. The Government of Tamil Nadu, Revenue LD 6 (1) Department, states that the levy is intended to increase non-tax revenue and help meet commitments arising from drought relief measures for people affected by the unprecedented drought in the State.
The additional royalty is described as a one time levy for the year 2003-2004. The document does not establish it as an ongoing annual charge for later years.
Who is affected
G.O.Ms.No.161 applies to salt manufacturers who have obtained more than 5,000 acres of Government land on lease for salt production.
Key points for affected manufacturers are:
- The leased land must be Government land used for producing salt.
- The manufacturer must hold more than 5,000 acres under lease.
- The additional royalty is Rs. 40 per tonne per annum.
- The levy applies to salt manufactured during 2003-2004.
- The royalty is identified as a one time special charge.
The document does not direct that this additional royalty be collected from manufacturers holding 5,000 acres or less.
Existing lease charges recorded in the document
G.O.Ms.No.161 also records charges previously fixed for Government lands leased to salt manufacturers. These are:
- Lease rent of Rs. 5 per acre per annum.
- Local cess at 100 percent, shown as Rs. 5.
- Local cess surcharge at 500 percent, shown as Rs. 25.
- Royalty of Rs. 2 per tonne per acre, subject to a minimum of Rs. 100 per acre per annum.
The Rs. 40 levy is additional to the royalty structure recorded in the document.
Administration and implementation
G.O.Ms.No.161 requests the Special Commissioner and Commissioner of Land Administration to issue necessary instructions to Collectors and District Revenue Officers in coastal districts. Those officers are directed to follow the stated procedure in relation to licensed salt manufacturers covered by the levy.
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
Does the additional royalty apply to every salt manufacturer leasing Government land?
No. G.O.Ms.No.161 applies the additional royalty to salt manufacturers holding more than 5,000 acres of Government land under lease for salt production.
How much additional royalty must an affected manufacturer pay?
The additional royalty is Rs. 40 per tonne per annum for 2003-2004.
Is the Rs. 40 additional royalty an ongoing charge for later years?
The document describes it as a one time special royalty for 2003-2004. It does not provide for the levy in later years.
Why did the Government impose the additional royalty?
The stated purposes were to increase Government non-tax revenue and help meet commitments for drought relief measures benefiting people affected by the unprecedented drought in the State.
