The Government of Tamil Nadu on March 19, 2025, issued the Tamil Nadu Mineral Land Tax Act, 2024.
The following has been stated namely: -
• It states that the tax shall be assessed, levied, and collected by a designated officer, with owners required to make advance payments, submit receipts before dispatching minerals, file returns as prescribed, and maintain records for tax assessment.
• It states that if an owner dispatches minerals without full tax payment, the notified authority shall issue a notice for the due tax and a 5% penalty, recoverable as land revenue under the Tamil Nadu Land Revenue Collection Act, 1864.
• It states that an aggrieved person may appeal within 30 days to the Appellate Authority, which may allow late appeals for valid reasons but only with proof of 30% tax arrears payment, and shall decide after a hearing.
Detailed notification is attached below.
[Notification no. - Law No. 9/2025]
