LexThe Uttarakhand Green Energy Cess Act
Uttarakhand · state statute
Open in Lexace · Ask the AI about this act1
dze la[;k& 01¼x½ iathd`r la[;k& ;w0,0&30 @2012&14
¼ykblsUl Vw iksLV fonkmV izhisesUV½
ljdkjh xtV] mRrjk[k.M
mRrjk[k.M ljdkj }kjk izdkf”kr
vlk/kkj.k
fo/kk;h ifjf”k’V
Hkkx&1] [k.M ¼d½
¼mRrjk[k.M vf/kfu;e½
nsgjknwu] “kfuokj ] 03 tuojh]2015 bZ0
ikS’k 13] 1936 “kd lEor~
mRrjk[k.M “kklu
fo/kk;h ,oa lalnh; dk;Z foHkkx
la[;k 342@xxxvi(3)/2015/7 9(1)/2014
nsgjknwu] 03 tuojh] 2015
vf/klwpuk
fofo/k
**Hkkjr dk lafo/kku** ds vuqPNsn 200 ds v/khu jkT;iky egksn; us mRrjk[k.M
fo/kku lHkk }kjk ikfjr mRrjk[k.M gfjr ÅtkZ midj fo/ks;d] 2014 dks fnukad 30
fnlEcj] 2014 dks vuqefr iznku dh vkSj og mRrjk[k.M vf/kfu;e la[;k 03 o’kZ 2015
ds :i esa loZ&lk/kkj.k dh lwpukFkZ bl vf/klwpuk }kjk izdkf”kr fd;k tkrk gSA
2
mŸkjk[k.M gfjr ÅtkZ midj vf/kfu;e ] 2014
¿mÙkjk[k.M vf/kfu;e la[;k 03 o’kZ 2015 À
futh fodkldrkZvksa ,oa lkeqnkf ;d lgHkkfxrk vk/kkj ij uohdj.k ÅtkZ Lkzksrksa
ls fo|qr mRiknu dks c<+kok fn;s tkus rFkk mlls lacaf/kr vkuq’kkafxd f o’k;ksa ds fy,
vf/kfu;e
mÙkjk[k.M fo/kku lHkk }kjk Hkkjr h; x.kra= ds isal Bosa o"kZ esa fuEuor~ :Ik eas
vf/kfu;fer gks&
laf{kIr uke] foLrkj
vkSj ÁkjEHk
1 ¼1½ bl vf/kfu;e dk laf{kIr uke mŸkjk[k .M gfjr ÅtkZ
midj vf/kfu;e] 2014 ] gSA
¼2½ bldk foLrkj laiw.kZ mŸkjk[k.M jkT; esa gksx kA
¼3½ ;g /kkjk rqjUr izo`Ÿk gksxh vkSj “ks’k /kkjk,a ,slh rkjh[k
ls izo`Ÿk gksaxs tSlk jkT; ljdkj }kjk vf/klwpuk ls
jkti= }kjk fu;r fd;k tk;A
ifjHkk’kk,a 2 bl vf/kfu;e esa tc rd fd lanHkZ ls vU;Fkk visf{kr u
gks&
¼d½**vihyh; izkf/kdkjh** ls bl vf/kfu;e dh /kkjk 19
dh mi/kkjk ¼1½ ds v/khu jkT; ljdkj }kjk bl :i
esa fu;qDr izkf/kdkjh vfHkizsr gS(
¼[k½**laxzgdrkZ**]** mi fujh{kd**]**mi izkf/kdkjh** ls ,slk
O;fDr ;k izkf/kdkjh vfHkizsr gS tks bl vf/kfu;e dh
/kkjk 9 dh mi/kkjk ¼1½ ds v/khu dj fu/kkZj.k vkSj
dj laxzg gsrq jkT; ljdkj }kjk bl :i esa izkf/kd`r
fd;k tk; (
¼x½**jkT; ljdkj** ls mRrjk[k.M ljdkj vfHkizsr gS(
¼?k½ **gfjr ÅtkZ f uf/k** ls bl vf/kfu;e dh /kkjk 7 dh
mi/kkjk ¼1½ ds v/khu iz;kstu ds fy, jkT; ljdkj
}kjk LFkkfir fuf/k vfHkizsr gS(
¼M-½**;wfuV** ls ,d ?kaVs ds Hkhrj ,d fdyksokWV miHkksx
;k mRikfnr dh xbZ ÅtkZ vfHkizsr gS(
¼p½ **;wihlh,y** ls mRrjk[k.M jkT; esa miHkksDrkvksa dks
3
fo|qr ds forj.k gsrq mRrjnk;h mRrjk[k.M dh
daiuh vfHkizsr gSA
gfjr ÅtkZ midj dk
vf/kjksi.k vkSj
mn~xzg.k
3 ¼1½ ,slh ÅtkZ tk s jkT; ds Hkhrj mRikfnr rFkk jkT; ds
ckgj ikjsf’kr dh tkrh gS] ij bl vf/kfu;e ds iz;kstuksa
ds fy, gfjr ÅtkZ midj dk vf/kjksi.k vkSj mn~xzg.k
fd;k tk;sxkA
¼2½ mi/kkjk ¼1½ ds v/khu ,slk midj mu mRikndksa }kjk
jkT; esa mRié fo|qr ij mn~xzghr o ns; gksxk tk s
mRikfnr ÅtkZ dks jkT; ls ckgj ikjsf’kr dj jgs gSaA
;g midj mRikfnr ÅtkZ ds ,sls izfr”kr ij mn~xzghr
ugha fd;k tk;sxk tSlk jkT; ljdkj dks fu%”kqYd ÅtkZ
ds :Ik esa fn;k tkrk gSA
¼3½ mi/kkjk ¼1½ ds v/khu ,slk midj] mi /kkjk ¼2½ esa
fofufnZ’V mRikfnr fo|qr dh izfr ;wfuV ij nl iSls
rd vf/kjksfir fd;k tk;sxkA
¼4½ mi/kkjk ¼1½ ds v/khu vf/kjksfir midj mRiknd daiuh
}kjk ns; gksxkA
okf.kfT;d vkSj
vk|kSfxd
miHkksDrkvksa dks
vkiwfrZ ij gfjr
ÅtkZ midj dk
vf/kjksi.k
4 blds vfrfjDr] nl iSlk izfr ;wfuV r d dk gfjr ÅtkZ
midj jkT; ds okf.kfT;d vkSj vkS|ksfxd miHkksDrkvksa dks
vkiwfrZ dh tkus okyh fo|qr ij vf/kjksi.k fd;k tk;sxk
rFkk bl midj dh jkf”k ;w - ih- lh- ,y- }kjk laxzfgr dh
tk;sxh rFkk laxzg djus ds i”pkr~ gh fuf/k esa tek dh
tk;sxhA
midj dk lank; 5 /kkjk 3 rFkk /kkj k 4 ds v/khu vf/kjksfir midj] tSlk fd
jkT; ljdkj fu/kkZfjr djsxh ,oa tks de ls de pkyw o"kZ
esa ykxw jgsxk] dks ;FkkfLFkfr mRiknd ;k ;w ih lh ,y
¼okf.kfT;d vkSj vkS|ksfxd miHkksDrkvksa ds fy;s½ }kjk foŸk
o’kZ ds 30 twu dks ;k ml ls igys Hkqxrku fd;k tk;sxk A
ÁkfIr;ksa dk jkT; dh
lafpr fuf/k esa tek
fd;k tkuk
6 midj dh izkfIr;ksa] C;kt vkSj bl vf/kfu;e ds v/khu
olwy fd;s x;s tqekZus dks igys jkT; dh lafpr fuf/k esa
tek fd;k tk;sxk rRi”pkr~ bl fufeŸk fof/k }kjk fufeZr
fofu;kstu ds v/khu ml esa ls laxzg vkSj o lwyh ds O;;
4
?kVkdj vuU; :Ik ls bl vf/kfu;e ds mn~ns”; gsrq
mi;ksx ds fy;s ^^gfjr ÅtkZ fuf/k** uke dh fuf/k esa
izfo’V o varfjr fd;k tk;sxkA
gfjr ÅtkZ fuf/k dh
LFkkiuk
7- ¼1½ bl vf/kfu;e ds mn~ns”; ls ^^gfjr ÅtkZ fuf/k**uke
ls ,d fuf/k dh LFkkiuk dh tk;sx hA
¼2½ ;g fuf/k jkT; ljdkj ds fu;a=.kk/khu gksxh vkSj bl
esa fuEufyf[kr jkf”k tek dh tk;sxh &
¼d½ /kkjk 4 ds v/khu Hkqxrku dh xbZ dksbZ /ku jkf”k(
¼[k½ jkT; ljdkj }kjk fdlh vuqnku ds :Ik esa dksbZ
jkf”kA
fuf/k dk izca/ku 8- ¼1½¼d½ uohd j.k ÅtkZ ds }kjk fo| qr ds mRiknu dks
c<kuk(
¼[k½ xSj&ijEijkxr ÅtkZ d k Ø; vkSj vkj bZ lht+
¼uohdj.k ÅtkZ izek.k i=½ dk Ø; djuk(
¼x½ jkT; esa Ik;kZoj.k laj{k.k gsrq igy djuk(
¼2½ jkT; esa ÅtkZ ds uohdj.k vkSj xSj&ijEijkxr lzksrksa
ds mRiknu ds fodkl vkSj lq/kkj gsrq ;kstukvksa ds
fu’iknu ds fy;s fuf/k dks foLrkfjr fd;k tk ldsxkA
¼3½ jkT; ljdkj ds ikl fuf/k ds iz”kklu dh “kfDr gksxh
rFkk og ,sls fu.kZ; ys ldsxh tks fuf/k ds mfpr
mi;ksx ds fy;s vko”;d gkasA
¼4½ jkT; ljdkj ds ikl fuf/k ls ml jkf”k ds vkoa Vu
vkSj laforj.k dh “kfDr g ksxh ftls og bl vf/kfu;e
ds mn~ns”; izkIr djus gsrq mŸkjnk;h lacaf/kr
foHkkx @vfHkdj.k ds fy;s vko”;d le>sA
midj izkf/kdkjh 9- ¼1½bl vf/kfu;e ds mn~ns”; g srq jkT; ljdkj laiw.kZ jkT;
ds fy;s ,d O;fDr @laxBu dh fu;qfDr djsxh tks gfjr
ÅtkZ midj dk laxzgdrk @fujh{kd @ fu/kkZjd izkf/kdkjh
gksxk rFkk mldh lgk;rk ds fy;s ,sls vU; vf/kdkfj;ksa
vkSj deZpkfj;ksa dh Hkh fu;qfDr djsxh ftUgsa og mfpr
le>s rFkk tks mu “kfDr;ksa dk iz;ksx djsaxs vkSj mu
5
dk;ksZa dk fu’iknu djsaxs ftUgsa laxzgdrkZ }kjk mUgsa
iznŸk fd;k tk;s ;k lkaSik tk;sA
¼2½ jkT; ljdkj ljdkjh xtV esa vf/klwpuk }kjk bl
vf/kfu;e ds mn~ns”; gsrq fdUgha ,sls O;fDr;ksa dks
laxzgdrkZ mi fujh{kd ;k mi izkf/kdkjh ds :Ik esa
fu;qDr dj ldrh gS ftUgsa og mfpr le>s tks jkT;
ljdkj }kjk mudks fofufnZ’V {ks= dh lhekvksa ds H khrj
bl vf/kfu;e ds v/khu ;k }kjk iznŸk “kfDr;ksa dk
iz;ksx djsaxs vkSj lkSais x;s dk;ksZa dk fu’iknu djsaxsA
midj izkf/kdkfj;ksa
dh “kfDr;ka vkSj
drZO;
10- ¼1½ bl vf/kfu;e ds mn~ns”; gsrq laxzzgdrkZ ] mi fujh{kd
;k mi izkf/kdkjh %&
(d) ,slh iqLrdksa ;k vfHkys[kksa dks izLrqr djus ds fy;s
dg ldrk gS tks bl vf/kfu;e ds v/khu mn~xzg.kh;
midj dh jkf”k dks vfHkfuf”pr ;k lR;kfir djus
ds fy;s vko”;d gks(
¼[k½ fdlh ,sls ifj{ks= esa izos”k ;k tkap dj ldrk gS tgka
fuEufyf[kr mn~ns”; ls fo|qr mRiknu fd;k tk jgk
gks ;k fd;s tkus dk fo”okl gks &
¼,d½ j[kh x;h ys[kk iqLrdksa esa fn;s fooj.k vkSj tek dh
xbZ fooj.kh dk lR;kiu(
¼nks ½ fu/kkZfjr rjhds ls fofHké ehVjksa vkSj tujsVj iSuYl
dks i<+ uk vkSj ijh{k.k djokuk(
¼rhu ½ midj ds mn~xzg.k ds laca/k esa visf{kr fooj.kksa d k
lR;kiuA
(x½mŸkjk[k.M ÅtkZ fuxe fy0 ¼;w ih lh ,y½ }kjk
micaf/kr okf.kfT;d vkSj vkS|ksfxd miHkksDrkvksa dks
vkiwfrZ dh tkus okyh fo|qr ij midj dk mn~xzg.kA
(?k ) ,slh fo|qr ij midj dk mn~xzg.k djuk tks jkT; ds
Hkhrj mRikfnr dh tkrh gS rFkk jkT; ds ckgj
ikjs f’kr dh tk jgh gSA
(M-) ,slh “kfDr;ksa dk iz;ksx djuk vkSj ,sls vU; dk;ksZa
6
dk fu’iknu djuk tks bl vf/kfu;e ;k mlds
v/khu fufeZr fu;eksa dk mn~ns”; iwjk djus ds fy;s
vko”;d gksaA
(p) izR;sd ,slk mRiknd ;k ;w ih lh ,y ¼okf.kfT;d vkSj
vkS|ksfxd miHkksDrkvksa ds fy;s½ ftl ls ,slh ekax dh
tkrh gS] mlds vuqikyu vkSj lR; lwpuk nsus ds fy;s
vkc) gksxkA
(N) ;fn ;FkkfLFkfr dksbZ mRiknd ;k ;w ih lh ,y
¼okf.kfT;d vkSj vkS|ksfxd miHkksDrkvksa ds fy;s½
,slh ekax dk vuqikyu ugha djrk gS ;k lR; lwpuk
iznku ugha djrk gS rk s mls ,slh ifj;kstuk ;k
Hkou @okf.kfT;d izfr’Bku ds laca/k esa fu/kkZjd
izkf/kdkjh }kjk fd;s x;s fdlh fu/kkZj.k ij vkifŸk
djus ls jksd fn;k tk;sxkA
¼2½ mi/kkjk ¼1½ ds v/khu dh xbZ lHkh [kkstsa n.M izfØ;k
lafgrk] 1973 ¼1974 dk 2½ ds mica/kksa ds v/khu dh
tk;saxhA
ys[kk iqfLrdk;sa]
fooj.kh vkSj fu/kkZj.k
11- ¼1½ ,slh izR ;sd daiuh tks /kkjk 3 dh mi /kkjk ¼1½ ds
vuqlkj midj dk Hkqxrku djus gsrq nk;h gS] dsUnzh;
fo|qr izkf/kdj.k ¼ehVjksa dk laLFkkiu vkSj izpkyu½
fofu;e] 2006 ds mica/kksa ds vuqlkj fo|qr ds ldy
mRiknu ds vfHkys[ku gsrq ehVj laLFkkfir djsxk rFkk
bls fu/kkZfjr rjhds ls vuqjf{kr o izpkfyr j[kk
tk;sxkA
¼2½ bl vf/kfu;e ds mica/kksa ds vuqlkj midj dk Hkqxrku
djus dh nk;h izR;sd mRiknd daiuh fu/kkZfjr :Ik esa
ys[kk iqfLrdk;sa j[ksxh rFkk fu/kkZfjr :Ik vkSj fu/kkZfjr
le; ij laxzgdrkZ ] mi fujh{kd ;k mi izkf/kdkjh ds
ikl fooj.kh tek djsxh ftlesa mRikfnr ÅtkZ dh
;wfuVsa] ns; vkSj Hkqxrku fd;s x;s midj dh jkf”k]
mi;ksx fd;k x;k bZa/ku rFkk fu/kkZfjr fd;s x;s vU;
fooj.k n”kkZ;s tk;saxsA
7
¼3½ ;w ih lh ,y] fu/kkZfjr :Ik esa mŸkjk[k.M ds lHkh
okf.kfT;d vkSj vkS|ksfxd miHkksDrkvksa dh ys[kk
iqfLrdk;sa j[ksxk rFkk fu/kkZfjr :Ik vkSj fu/kkZfjr le;
ij laxzgdrkZ ds ikl fooj.kh tek djsxk ftlesa jkT;
esa okf.kfT;d vkSj vkS|ksfxd miHkksDrkvksa }kjk miHkksx
dh xbZ ;wfuVsa] ns; vkSj Hkqxrku fd;s x;s midj dh
jkf”k rFkk fu/kkZfjr fd;s x;s vU; fooj.k n”kkZ;s
tk;saxsA
Lo fu/kkZj.k 12- ¼1½ bl vf/kfu;e ds izkjEHk gksus ij o mlds Ik”pkr~ izR;sd
mRiknd daiuh vkSj ;w ih lh ,y ¼okf.kfT;d vkSj
vkS|ksfxd miHkksDrkvksa ds fy;s½ t ks bl vf/kfu; e ds
v/khu /kkjk 3 vkSj 4 ds vuqlkj midj ds Hkqxrku ds
nk;h gSa( ml rjhds ls Lo fu/kkZj.k djsaxs rFkk ml :Ik
esa Hkqxrku fd;s tkus okyh vof/k gsrq fooj.kh nkf[ky
djsaxs] tSlk fd vf/klwpuk }kjk jkT; ljdkj }kjk
fofufnZ’V fd;k tk;sA
¼2½ ;FkkfLFkfr izR;sd mRikn d daiuh ;k ;w ih lh ,y
¼okf.kfT;d vkSj vkS|ksfxd miHkksDrkvksa ds fy;s½ tks
bl vf/kfu;e ds v/khu Hkqxrku djus dk nk;h gS] bl
vf/kfu;e ds micU/kksa ds vuqlkj mlds }kjk fu/kkZfjr
midj dh lEiw.kZ jkf”k dk laxzgdrkZ dks Hkqxrku
djsxkA
¼3½ ;fn ;FkkfLFkfr dksbZ m Riknd daiuh ;k ;w ih lh ,y
¼okf.kfT;d vkSj vkS|ksfxd m iHkksDrkvksa ds fy;s½ ftlesa
mi/kkjk ¼1½ ds v/khu Lo fu/kkZj.k fd;k gS vius
Lofu/kkZj.k ds ckn esa dksbZ okLrfod =qfV ;k pwd ikrk
gS rks og ml =qfV ;k pwd dks lq/kkj ldrk gS ;fn
,sls lq/kkj ds ifj.kkeLo :Ik midj dh jkf”k esa ewy
midj dh jkf”k dh vis{kk o`f) gksrh gS rks ,slh
vfrfjDr midj dh jkf”k dk Hkqxrku mlds }kjk fd,
x, lq/kkj dh frfFk ls rhl fnu ds Hkhrj fd;k
tk;sxkA ;fn Hkqxrku fd;k x;k midj ns; midj ls
vf/kd gS rks ;FkkfLFkfr dksbZ mRiknd daiuh ;k ;w ih
8
lh ,y ¼okf.kfT;d vkSj vkS|ksfxd miHkksDrkvksa ds
fy;s½ }kjk laxzgdrkZ dks vkosnu Qkby djus ij
vfrfjDr Hkqxrku dh jkf”k izfrns; gksxhA
¼4½ fooj.kh ds lgh gksus dk vfHkfu”p; djus dh n`f’V ls
laxzgdrkZ bl vf/kfu;e ds v/khu midj dk Hkqxrku
djus dh nk;h] ; FkkfLFkfr mRiknd daiuh ;k ;w ih lh
,y ¼okf.kfT;d vkSj vkS|ksfxd miHkksDrkvksa ds fy;s½
}kjk izLrqr foojf.k;ksa] nLrkostksa ;k tkudkjh dh tkap
dj ldsxkA
¼5½ (d) tgka /kkjk 10 dh mi /kkjk ¼1½ ds v/khu fooj.kh
nkf[ky djus ds i”pkr~ ;g ik;k tkrk gS fd ,slh
fooj. kh ds vk/kkj ij Hkqxrku fd;s x;s fdlh midj ds
lek;kstu ds Ik”pkr~ Hkh vfrfjDr midj ns; jgrk gS
rks bl laca/k esa ,sls ns; midj dh jkf”k dks fofufnZ’V
djrs gq, laxzgdrkZ }kjk ;FkkfLFkfr] mRiknd daiuh ;k
;w ih lh ,y ¼okf.kfT;d vkSj vkS|ksfxd miHkksDrkvksa
ds fy;s½ dks lwpuk Hksth tk;sxh vkSj lwpuk dks ekax
uksfVl ekuk tk;sxkA
([k ) mi/kkjk 5 ds [k.M ¼d½ esa fdlh ckr ds gksrs gq, Hkh
laxzgdrkZ vius Lo;a ds izLrko ls ;k mlds }kjk izkIr
lwpuk ds vk/kkj ij] ;FkkfLFkfr] mRiknd daiuh ;k ;w
ih lh ,y ¼okf.kfT;d vkSj v kS|ksfxd miHkksDrkvksa ds
fy;s½ }kjk ns; midj dk vius mRd`’V fu.kZ; ds
vuqlkj fu/kkZj.k dj ldsxk] tgka &
¼,d½;FkkfLFkfr mRiknd daiuh ;k ;w ih lh ,y
¼okf.kfT;d vkSj vkS|ksfxd miHkks Drkvksa ds fy;s½ /kkjk
10 dh mi /kkjk ¼1½ ds v/khu fooj.kh nkf[ky ugha djrh
gS] ;k
¼nks ½;g fo”okl djus dk fuf”pr dkj.k gS fd ;FkkfLFkfr
mRiknd daiuh ;k ;w ih lh ,y ¼okf.kfT;d vkSj
vkS|ksfxd miHkksDrkvk sa ds fy;s½ }kjk /kkjk 10 dh
mi/kkjk ¼1½ ds v/khu nkf[ky dh xbZ fooj.kh lgh ;k
9
iw.kZ ugha gSA
(x) ;fn mi /kkjk 5 ds [k.M ¼[k½ ds v/kh u fu/kkZj.k djus
ds Ik”pkr~ laxzgdrkZ bl fu’d’kZ ij igqaprk gS fd
;FkkfLFkfr] mRiknd daiuh ;k ;w ih lh ,y ¼okf.kfT;d
vkSj vkS|ksfxd miHkksDrkvksa ds fy;s½ ls midj ns; gks
x;k gS rks og ns; midj dh jkf”k dks fofufnZ’V djrs
gq, ;FkkfLFkfr] mRiknd daiuh ;k ;w ih lh ,y
¼okf.kfT;d vkSj vkS|ksfxd miHkksDrkvksa ds fy;s½ dks
lwpuk Hkstsxk ftls ekax uksfVl ekuk tk;sxkA
(?k ) mi/kkjk 5 ds [k.M ¼d½ ;k mi /kkjk 5 ds [k.M ¼x½ ds
v/khu midj dh jkf”k dk Hkqxrku ;FkkfLFkfr] mRiknd
daiuh ;k ;w ih lh ,y ¼okf.kfT;d vkSj vkS|ksf xd
miHkksDrkvksa ds fy;s½ }kjk ekax uksfVl ds tkjh gksus
dh frfFk ls 30 fnu ds Hkhrj fd;k tk;sxkA
ijUrq ;FkkfLFkfr] mRiknd daiuh ;k ;w ih lh
,y ¼okf.kfT;d vkSj vkS|ksfx d miHkksDrkvksa ds fy;s½
dks mi /kkjk 5 ds [k.M ¼d½ ;k mi /kkjk 5 ds [k.M ¼x½
ds v/khu midj dh jkf”k dk Hkqxrku djus dk funsZ”k
nsus ls iwoZ mls laxzgdrkZ }kjk lquokbZ dk volj fn;k
tk;sxkA
¼6½ uksfVl] fMekUM uksfVl ;k bl vf/kfu;e ds v/khu
ikfjr dksbZ vU; vkns”k mfpr :Ik ls rkehy fd;k
ekuk tk;sxk ;fn mls fuEufyf[kr esa ls fdlh ek/;e
esa ls ;FkkfLFkfr] mRiknd daiuh ;k ;w ih lh ,y
¼okf.kfT;d vkSj vkS|ksfxd miHkksDrkvksa ds fy;s½ ds
irs ij Hkstk tk;s &
¼d½ jftLVMZ Mkd }kjk( ;k
¼[k½ laxzgdrkZ }kjk fu;qDr fdlh O;fDr }kjk lqiqnZxh( ;k
¼x½ lEcfU/kr mRiknd ;k miHkksDrk ds ikl dqjhvj }kjk
lqiq nZxh( ;k
¼?k½ bZ&esy }kjkA
10
ns; gksus ij midj
dk Hkqxrku u djus
ij tqekZuk
13- ;fn ;FkkfLFkfr] mRiknd daiuh ;k ;w ih lh ,y
¼okf.kfT;d vkSj vkS|ksfxd miHkksDrkvksa ds fy;s½ bl
vf/kfu;e ds micU/kksa ds vuqlkj midj dk Hkqxrku ugha
djrh gS rks og bl izdkj ns; midj ds vfrfjDr izfrekg
2 izfr”kr dh nj ls tqekZus dk Hkqxrku djus dk nk;h
gksxkA
ys[kk iqfLrdk;sa
bR;kfn u j[kus ij
tqekZuk
14- ;fn dksbZ mRiknd daiuh ;k ;w ih lh ,y ¼okf.kfT;d vkSj
vkS|ksfxd miHkksDrkvksa ds fy;s½( &
¼d½ ys[kk iqfLrdk;sa ugha j[krk gS ; k bl vf/kfu;e ds
micU/kksa ;k muds v/khu cuk;s x, fu;eksa ds vuqlkj
fooj.kh tek ugha djrk gS] ;k
¼[k½ >wBs ys[ks] iaft;k¡ ;k nLrkost izLrqr djrk gS ;k
tkucw> dj >wBh lwpuk izLrqr djrk gS] ;k
¼x½ laxzgdrkZ ] mi fujh{kd ;k mi izkf/kdkjh dks bl
vf/kfu;e ds v/k hu iznŸk “kfDr;ksa ds iz;ksx esa
tkucw> dj :dkoV Mkyrk gS] ;k bl /kkjk ds [k.M
¼d½] ¼[k½ vFkok ¼x½ esa fofufnZ’V fdlh dk;Z ds
izpkyu esa fdlh O;fDr dks lgk;rk djrk gS ;k
nq’izsfjr djrk gS rks mls nks’kflf) ij tqekZuk fd;k
tk;sxk tks nl gtkj :Ik;s rd gks ld rk gSA
ehVj bR;kfn ij
NsM+NkM+ ls tqekZuk
15- ¼1½ tks dksbZ ¼mRiknd daiuh ds ekeys esa½] csbZekuh ls &
¼d½ ehVj ls NsM+NkM+ djrk gS] NsM+NkM+ fd;s x;s ehVj
dk mi;ksx djrk gS] djsaV fjoflZax VªkalQkeZj ;k
ywi duSD”ku dk mi;ksx djrk gS ;k fdlh ,slh
vU; ;qfD r ;k rjhds dk mi;ksx djrk gS tks fo|qr
djsaV ds mfpr jftLVªs”ku] dSfyczs”ku ;k ehVfjax esa
gLr{ksi djrk gks ;k vU;Fkk ,slk ifj.kke nsrk gks
ftlls mRikfnr fo|qr lgh :Ik ls fjdkMZ u gksrh
gks( ;k
¼[k½ fo|qr ehVj] midj.kksa dks {kfr igqapkrk gks] u’V
djrk gks ;k bl vf/kfu;e ds mn~ns”; ls fo|qr dh
11
mfpr ;k lgh ehVfjax vkSj fjdkfMZax esa gLr{ksi ds
fy;s muesa ls fdlh dks {kfr igqapkus ns ;k u’V
djus nsA
¼x½ ,sls lk/kuksa dk mi;ksx djs ftuls mRikfnr fo|qr dh
lgh jhfMax esa O;o/kku gksrk gks] ij tqekZuk yxk;k
tk;sxk tks fd izFke ckj idM+s tkus ij bl izdkj
izkIr U;wure foŸkh; ykHk ds cjkcj gksxk rFkk nwljh
ckj vkSj mlls vkxs idM+s tkus ij tqekZuk bl
mYya?ku ls izkIr foŸkh; ykHk ds nksxqus ls de ugha
gksxkA
¼2½ ,sls foŸkh; ykHk dh x.kuk ds fy;s ;g ekuk tk;sxk fd
,slh mRiknd daiuh yxkrkj fuEufyf[kr vof/k ls
mRiknu dj jgh gS &
¼d½10 esxkokV ls de dqy laLFkkfir {kerk ds ekeys
esa ,d o’kZ(
¼[k½ vU; ekeys esa 2 o’kZA
tc rd izfrdwy fl) u gks tk;s] ijh{k.k ;k
idM+s tkuk] tks igys gks dh frfFk ds Bhd igys ;g
Hkh eku f y;k tk;sxk fd ,slh mRiknd daiuh bl iw.kZ
vof/k ds nkSjku viuh iw.kZ laLFkkfir {kerk ds lkFk
fo|qr mRiknu dj jgh FkhA
lhy djus dh “kfDr 16- ;fn ;FkkfLFkfr] mRiknu daiuh ;k ;w ih lh ,y
¼okf.kfT;d vkSj vkS|ksfxd miHkksDrkvksa ds fy;s½ }kjk bl
vf/kfu;e ds v/k hu ns; midj vkSj tqekZus dk Hkqxrku
fMekUM uksfVl tkjh fd;s tkus dh frfFk ls 60 fnu ds
Hkhrj ugha fd;k tkrk gS rks laxzgdrk Z ;k mi fujh{kd ;k
midj izkf/kdkjh ;FkkfLFkfr] ifj;kstuk @Hkou ;k laLFkku
dks lhy djsxkA midj rFkk tqekZus dh olwyh gksus rd
lhfyax i zHkkoh jgsxhA
tqekZuk yxkus ds
fy;s l{ke vf/kdkjh
17- bl vf/kfu;e ds v/khu tqekZuk yxkus ds fy;s laxzgdrk
;k fujh{kd ;k midj izkf/kdkjh l{ke izkf/kdkjh gksaxsA
rFkkfi fdlh O;fDr @laLFkku dks lquokbZ dk volj fn;s
12
fcuk tqekZuk ugha yxk;k tk;sxkA
olwyh 18- ¼1½ bl vf/kfu;e ds v/khu midj ;k C;kt ;k tqekZus ds
:Ik esa ns; lHkh jkf”k;ksa dk Hkqxrku ;fn fu/kkZfjr
vof/k esa ugha fd;k tkrk gS rks mls cdk;k ekuk
tk;sxk vkSj rFkk ml ij midj ds lkFk C;kt vkSj bl
vf/kfu;e ds v/khu mn~xzghr tqekZuk Hkw&jktLo ds
cdk;s ds :Ik esa olwyh ;ksX; gksxkA
¼2½ tgka dksbZ mRiknd daiuh ;k ;w ih lh ,y ¼okf.kfT;d
vkSj vkS|ksfxd miHkksDrkvksa ds fy;s½ bl midj] tqekZus
;k C;kt ds dkj.k fdlh jkf”k dk Hkqxrku djus dk
nk;h gS] rFkk og ns; ls de jkf”k dk Hkqxrku djrk gS
rks bl izdkj Hkqxrku dh xbZ jkf”k dks igys C;kt ds
Hkqxrku gsrq mlds Ik”pkr~ tqekZuk ;fn dqN “ks’k gS vkSj
rRi”pkr~ midj ;fn dqN “ks’k gS] ds vuqlkj
lek;ksftr fd;k tk;sxkA
vihy 19 ¼1½ /kkjk 10] 11] 12] 13] 14] 15 vkSj 16 ds v/khu
laxzgdrkZ ds fu.kZ; ls O;fFkr dksbZ mRiknd da iuh ;k
;w ih lh ,y ¼okf.kfT;d vkSj vkS|ksfxd miHkksDrkvksa
ds fy;s½ ,sls fu.kZ; dh frfFk ls lkB fnu ds Hkhrj
jkT; ljdkj }kjk ukfer vihy izkf/kdkjh ds ikl
vihy dj ldsxkA
ijUrq ;g fd /kkjk 16 ds v/khu fu/kkZj.k ds
vkns”k ds fo:) fdlh vihy ij jkT; l jdkj }kjk
rc rd fopkj ugha fd;k tk;sxk tc rd fd ftl
laca/k esa vihy dh xbZ gS ml laca/k esa laxzgdrkZ }kjk
Hkqxrku fd;s tkus ds fy;s funsZf”kr ipkl izfr”kr
midj ds Hkqxrku dk larks’ktud izek.k vihy ds
lkFk u yxk;k tk;sA
vihy izkf/kdkjh] vihydrkZ dks rF kk midj izkf/kdkjh
dks lquokbZ dk volj iznku djus ds Ik”pkr~ fyf[kr
esa dkj.k vfHkfyf[kr dj ,slk vkns”k ikfjr djsxk
tSlk fd mfpr le>s rFkk vihy izkf/kdkjh }kjk bl
13
izdkj ikfjr vkns”k vafre gksxk tc rd fd mls jkT;
ljdkj }kjk iqujhf{kr u fd;k tk;sA
¼2½ tgka l axzgdrkZ ;k fujh{kd ;k midj izf/kdkfj;ksa ds
fu.kZ; ds fo:) dksbZ vihy ugha dh xbZ gS ogka jkT;
ljdkj vius Lo;a ds izLrko ls ;k vU;Fkk laxzgdrkZ
;k fujh{kd ;k midj izf/kdkfj;ksa }kjk ikfjr fdlh
vkns”k dh frfFk ls ,d o’kZ ds Hkhrj] fdlh fu.kZ; ;k
vkns”k dh oS/krk vkSj vkSfpR; rFk k laxzgdrkZ ;k
fujh{kd ;k midj izk f/kdkfj;ksa dh dk;Zokfg;ksa dh
fu;ferrk dh larqf’V ds mn~ns”; ls dk;Zokfg;ksa ds
vfHkys[k eaxk ldsxh vkSj mudh tkap dj ldsxh rFkk
mu ij ,sls vkns”k ikfjr dj ldsxh tSls og mfpr
le>sAvius dk;ksZa ds fu ’iknu esa vihy izkf/kdkjh ds
ikl flfoy izfØ;k lafgrk] 1908 ds v/khu iznŸk
flfoy dksVZ dh lHkh “kfDr;ka gksaxhA
¼3½ vihy ;k iqujh{k.k esa jkT; ljdkj }kjk ikfjr vkns”k
vafre gksxk rFkk fdlh Hkh U;k;ky; esa bl ij iz”u
ugha mBk;k tk;sxkA
vU; ns;rkvksa dk
tqek Zus ls izHkkfor u
gksuk
20- bl vf/kfu;e ds v/khu vf/kjksfir tqekZuk] fdlh vU;
vf/kfu;e ds mica/kksa ds fdlh mYya?ku ds laca/k esa mlds
vfrfjDr gksxk rFkk fdlh vijk/k ;k ns;rkvksa ds
vYihdj.k esa ugha gksxkA
vf/kdkjh ,oa deZpkjh
yksd lsod gksaxs
21- bl vf/ kfu;e ds v/khu fu;qDr laxzgdrkZ ] mi fujh{kd ;k
mi izkf/kdkjh vkSj vU; vf/kdkjh rFkk deZpkjh] Hkkjrh;
naM lafgrk dh /kkjk 21 ds vFkZ ds v/khu yksd lsod ekus
tk;saxsA
okn otZu 22- bl vf/kfu;e ds mica/kksa ;k muds v/khu fufeZr fdUgha
fu;eksa ds vuqlj.k esa f d;s x;s ;k fd;s tkus ds fy;s
vk”kkf;r ln~Hkko esa fd;s x;s fdlh dk;Z ds fy;s bl
vf/kfu;e ds v/khu laxzgdrkZ ] mi fujh{kd ;k mi
izkf/kdkjh ds fo:) okn] vfHk;kstu ;k fof/kd dk;Zokgh
ugha dh tk;sxhA
14
vf/kdkfjrk ij jksd
23- ml laca/k esa fdlh U;k;ky; dh fdlh i zdkj dh
vf/kdkfjrk ugha gksxh ftl esa bl vf/kfu;e ds }kjk jkT;
ljdkj ;k dksbZ vU; O;fDr ;k izkf/kdkjh bldk laKku
ysus o blds fuiVkjs ds fy;s l{ke fd;k x;k gS rFkk
ftl rjhds ls bl vf/kfu;e ds v/khu jkT; ljdkj ;k
,slk O;fDr ;k izkf/kdkjh mlesa fofgr “kfDr dk iz;ksx
dj ldsxkA
fu;e 24- ¼1½ jkT; ljdkj] bl vf/kfu;e ds mn~ns”; gsrq ljdkjh
xtV esa vf/klwpuk }kjk lkekU; :Ik ls fu;e cuk
ldsxhA
¼2½ fof”k’Vr% vkSj iwoZxkeh “kfDr;ksa d h O;kidrk ij izHkko
Mkys fcuk fu;e fuEufyf[kr esa ls fdlh ;k lHkh
ekeyksa ds fy;s m ica/k dj ldsaxs %&
¼d½ /kkjk 3 dh mi /kkjk ¼3½ vkSj /kkjk 4 ds v/khu midj
ds mn~xzg.k vkSj laxzg dk rjhdk vkSj nj(
¼[k½ /kkjk 8 ds v/khu midj izkf/kdkfj;ksa dh vU; “kfDr;ka
vkSj drZO;(
¼x½ ys[kk iqfLrdk;sa vkSj fooj.kh j[kus dk rjhdk vkSj :Ik
rFkk /kkjk 9 d s v/khu fooj.kh tek djuk(
¼?k½ laxzgdrkZ }kjk fu/kkZj.k djus dk rjhdk(
¼³½ /kkjk 11 ds v/khu ns; lk/kkj.k C;kt dh nj( ;k
¼p½ ,sls vU; ekeys tks bl vf/kfu;e ds v/khu fu/kkZfjr
fd;s tk;sa ;k fd;s tk ldsaxsA
¼3½ bl /kkjk ds v/khu fufeZr fu;e iwoZ izdk”ku dh “ krZ
ds v/khu ljdkjh xtV esa izdkf”kr fd;s tk;saxs(
ijUrq ;fn jkT; ljdkj larq’V gS fd ,slh
ifjfLFkfr;ka fo|eku gSa ftlds dkj.k rqjUr dkjZokbZ djuk
vko”;d gS rks og bl /kkjk ds v/khu cuk;s tkus okys
fu;e ds fy;s iwoZ izdk”ku dks gVk ldrh gSA
¼4½ bl /kkjk ds v/khu fufeZr lHkh fu;e fufeZr gksus ds
Ik”pkr~ ;Fkk”kh?kz jkT; fo/kku lHkk ds le{k j[ks
15
tk;saxsA
¼5½ jkT; fo/kku lHkk }kjk fd;k x;k dksbZ fo[k.Mu ;k
ifjorZu ljdkjh xtV esa izdkf”kr fd;k tk;sxk vkSj
rRi”pkr~ izHkkoh gksxkA
dfBukbZ;ka nwj djus
dh “ kfDr
25- ;fn bl vf/kfu;e ds mica/kksa dks izHkkoh djus esa dksbZ
dfBukbZ mRié gksrh gS rks jkT; ljdkj ljdkjh xtV eas
lkekU; ;k fo”ks’k vkns”k izdkf”kr dj ,sls mica/k cuk
ldrh gS tks bl vf/kfu;e ds mica/kksa ls vlaxr u gkas
rFkk dfBukbZ nwj djus ds fy;s vk o”;d ;k lehphu izrhr
gkas(
ijUrq ;g fd bl /kkjk ds v/khu] bl vf/kfu;e
ds izkjEHk gksus dh frfFk ls nks o’kZ lekIr gksus ds Ik”pkr~
,slk vkns”k ugha fn;k tk;sxkA
&&&
16
UTTARAKHAND GREEN EN ERGY CESS ACT , 2014
[Uttarakhand Act No 03 of 2015 ]
An
Act
to promote the Electric Production from renewal power sources on the
basis of private developer and community co -operation and for incidental
matters connected theirwit h,
{Enacted by the Uttarakhand State Assembly in the Sixty -fifth Year
of the Republic of India}
Short title,
extent and
commencement.
1 (1) This Act may be called the Uttarakhand Gree n
Energy Cess Act, 2014 .
(2) It extends to the whole of the State of Uttarakhand.
(3) This section shall come into force at once and the
remaining pro visions shall come into force on such
date as the State Government may, by notification in
Official Gazette, appoint.
Definitions 2 In this Act, unless the contest otherwise requires, -
(a) “Appellate authority” means an officer appointed as
such by the State Government under sub -section (1)
of section 19 of this Act;
(b) “Collector”, “ Sub -Inspectors”, “ Sub -authority”
means any person or authority, a uthorized as such by
the State Government to make an assessment and to
collect tax under sub -section (1) of section 9 of this
Act;
(c) “State Government” means the Governm ent of the
State of Uttarakhand;
(d) “Green Energy Fund” means the fund establ ished by
the State Government for the purpose under sub -
section (1)of section 7 of this Act;
(e) “Unit” means 1 Kilowatt power cons umed or
generated during 1 hour;
(f) “UPCL” means the utility of Uttarakhand responsible
for distribution of electric ity to the consumers in the
State of Uttarakhand.
17
Levy and
Collection
of green
energy cess
3 (1) There shall be levied and collected a Green Energy
Cess for the purposes of this Act, on such electricity
which is generated within the State and is being
transmitted outside the State.
(2) Such Cess under sub -section (1) shall be levied and
payable on the electricity gener ated in the State by
those generators which are transmitting the generated
power outside the State. However the cess shall not
be levi ed on that percentage of generated electri city
which is given to the Government as free power.
(3) Such Cess under sub -section (1) shall be levied up to
ten paise per unit of the electricity generated as
prescribed in sub -section(2).
(4) The Cess l evied under sub -section (1) shall be
payable by the generating company.
Levy of Green
Energy Cess
on supply to
the
commercial
and industrial
consumers
4. In addition, Green Energy Cess up to ten paise per
unit shall be levied on the electricity supplie d to
commercial and ind ustrial consumers of the State and
the amount of Cess should be collected by UPCL and
remitted to the Fund, only after it is collected by
UPCL.
Payment of
Cess
5. The Cess, as decided by State Govt. levied under
section 3 and 4 , will remain enforce for at least the
current year and shall be paid on or before the 30th
Day of June of the financial year by the generator or
UPCL (for commercial and industrial consumers) as
the case may be.
Crediting of
proceeds to
Consolidated
Fund of State.
6. The proceeds of the cess, interest and penalty
recovered under this Act shall first be credited to the
Consolidated Fund of the State, and after deduction
of the expenses of collection and recovery there from
shall, under appropriation duly ma de by law in this
behalf, be entered in and transferred to a separate
fund called the Green Energy Fund, for being
utilized exclusively for the purposes of this Act.
Establishment
of Green
Energy Fund.
7. (1) There shall be established a fund called "Gre en
Energy Fund" for the purpose of this Act.
(2) The Fund shall be under the control of the State
Government and there shall be credited therein -
18
(a) any sums of money paid under section 4;
(b) the sums by way of any grant by the State
Governme nt.
Management
of Fund
8. (1 ) The Fund shall be utilised for –
(a) promoting the generation of electricity through
renewable energy,
(b) purchase of non -conventional energy and purchase of
RECs (Renewable Energy Certificates), and
(c) taking initiatives for protecting environment in the
State.
(2) The Fund may be expended for executing schemes
for development and improvement of generation of
renewable and non -conventional sources of energy in
the State.
(3) The State Government shall h ave the power to
administer the Fund and shall take such decisions as
may be required for the proper utilization of the
Fund.
(4) The State Government shall also have the power to
allocate and disburse such sums from the Fund as it
considers necessary to the concerned
Departments/Agency responsible for achieving the
objects of this Act.
Cess
authorities
9. (1) For carrying out the purpose of this Act, the State
Government shall appoint a person /o rganization to
be the Collector, Sub -Inspectors or Sub -authority of
Green Energy Cess for the whole of the State of
Uttarakhand and such other officers and employees
to assist the Collector as the State Government may
think fit who shall exercise such powers and perform
such duties as may be conferred or impo sed on them
by the Collector.
(2) The State Government may by notification in the
Official Gazette, appoint any persons as i t thinks fit
to be Collector, Sub -Inspectors or Sub -Authority for
the purposes of this Act who shall exercise such
powers and pe rform such duties as may be conferred
or imposed on them by or under this Act within the
limits of such area as the State Government may
19
specify therein.
Powers and
duties of
Cess
Authorities
10 .
(1)
(a)
The Collector or the Inspector may for the purp oses
of this Act: -
require production for inspection of such books and
records as may be necessary for ascertaining or
verifying the amount of Cess leviable under this Act;
(b) enter and search any premises where electricity is or
is believed to be gen erated for the purpose of -
(i ) verifying the statements made in the books of
account kept, and returns submitted,
(ii ) reading and getting tested the various meters and
generator panels in the prescribed manner,
(ii ) verifying the particulars r equired in connection with
the levy of cess,
(c ) Levied a cess on the electricity supplied to the
commercial and industrial consumers as provided by
Uttarakhand Power Corporation Ltd. (UPCL)
(d ) Levied a cess on such electricity which is generated
within the State and is being transmitted outside the
State.
(e ) Exercise such other powers and perform such other
duties as may be necessary for carrying out the
purposes of this Act or the rules made there under.
(f ) Every such generator or UPCL (for commercial and
industrial consumers) to whom such requisition is
made shall be bound to comply with the same and to
give true information.
(g ) if any generator or UPCL (for commercial and
industrial consumers), as the case may be, does not
comply with such requisition of fails to give true
information, he shall be precluded from objecting to
any assessment made by the assessing authority in
respect of such project or building/commercial
establishment.
(2) All searches made under sub -section (1) shall be
made in accordance with the provisions of the Code
of Criminal Procedure, 1973.
Account
books, returns
and
11. (1) Each generating company that are liable to pay cess
as per sub section (1) of section 3 shall install a
meter for re cording gross generation of electricity as
20
assessment
provided in Central Electricity Authority
(Installation and Operation of meters ) Regulations,
2006 and same shall be maintained and operated in a
manner as may be prescribed.
(2) Each generating company liabl e to pay cess as per
the provisions of this Act, shall keep and maintain
books of account in the prescribed form and shall
submit to the Collector, returns in such form and at
such times as may be prescribed, showing the units
of energy generated, the amou nt of cess payable and
that paid, fuel used and such other details as may be
prescribed.
(3) UPCL shall keep and maintain books of account of
all commercial and industrial consumers of
Uttarakhand in the prescribed form and shall submit
to the Collecto r, returns in such form and at such
times as may be prescribed, showing the units
consumed by the commercial and industrial
consumers of the state, the amount of cess payable
and that paid and such other details as may be
prescribed.
Self
assessment
12 . (1) On and after the commencement of this Act, every
generating company or UPCL (for commercial and
industrial consumers) that are liable to pay cess as
per Section 3 and 4 under this Act, shall make self
assessment of cess in such manner and shall file a
return for the period, for which cess is to be paid, in
such form, as may be specified by the State
Government by notification.
(2) Every generating company or UPCL (for commercial
and industrial consumers), as the case may be, liable
to pay cess u nder this Act, shall pay to the collector,
the full amount of cess, as assessed by him according
to the provision of this Act.
(3) If any generating company or UPCL (for commercial
and industrial consumers), as the case may be, who
has made self asse ssment under Sub Section (1), later
on discovers any bona fide error or omission in the
self assessment, he may rectify such error or
omission is such rectification results in a higher
amount of cess due than the original cess, he shall
21
make payment to the additional amount of cess with
in a period of 30 days from the date of rectification.
In case the cess paid is more than the cess due, the
excess payment of cess shall be refundable on filing
an application to the Collector by the generating
company or UP CL (for commercial and industrial
consumers), as the case may be.
(4) With a view to ascertain the correctness of returns
the collector may check the returns, documents or
information submitted by the generating company or
UPCL (for commercial and in dustrial consumers), as
the case may be, liable to pay cess under this Act.
(5) (a ) Where, after filing a return under sub -section (1) of
section 10, it is found that even after adjustment of
any cess paid on the basis of such returns, an
additional ces s is still due, an intimation in this
regard shall be sent to the generating company or
UPCL (for commercial and industrial consumers), as
the case may be, by the collector, specifying therein,
the amount of cess so payable and such intimation
shall be dee med to be a demand notice.
(b ) Not withstanding any thing contain in clause (a) of
sub -section 5 , the collector on his own motion or on
the basis of information received by him, may, make
an assessment to the best of his judgment, of the
cess, payable b y the generating company or UPCL
(for commercial and industrial consumers), as the
case may be, where –
(i ) generating company or UPCL (for commercial and
industrial consumers), as the case may be, fails to
file a return under sub -section (1) of sectio n 10; or
(ii ) there is definite region to believe that a return filed
under sub -section (1) of section 10 by the generating
company or UPCL (for commercial and industrial
consumers), as the case may be, is not correct or
complete.
(c ) if, after mak ing a ssessment under clause (b) sub -
section 5 , the collector comes to the conclusion that
a cess become due from the generating company or
UPCL (for commercial and industrial consumers), as
the case may be, it shall sent an intimation to the
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generating com pany or UPCL (for commercial and
industrial consumers), as the case may be, by
specifying therein the amount of d ue cess, which
shall deemed to be a demand notice.
(d ) the amou nt of cess under clause (a)of sub -section 5
or clause (c) sub -section 5 , sha ll be paid by the
generating company or UPCL (for commercial and
industrial consumers), as the case may be, within a
period of 30 days from the date of issue of demand
notice.
Provided that before directing the
generating company or UPCL (for commercial and
industrial consumers), as the case may be, to pay the
amou nt of cess under clause (a)of sub -section 5 or
clause (c )of sub -section 5 , he shall be given an
opportunity of being heard by the collector.
(6) The notice, demand notice or any order, passed under
this Act shall be deemed to be duly served, if the
same is sent on the address of the generator or UPCL
(for commercial and industrial consumers), as the
case may be -
(a) by registered post; or
(b) delivered by any person deputed by the collector; or
(c) delivered at the concern generator or consumer
through courier; or
(d) by e -mail.
Penalty for
failure to pay
cess when due
13 . If the generating company or UPCL (for commercial
and industrial consumers), as the case may be, fails
to pay the cess in accordance with the provisions of
this Act, he shall be liable to pay in addition to the
cess so payable, a penalty thereon at the rate two
percent per month.
Penalty for
failure to
keep books of
accounts, etc.
14 . If any generating company or UPCL (for commercial
and industrial consumers) : -
(a) fails to keep books of account or to submit returns in
accordance with the provisions of this Act and rules
made there under, or
(b) produces false accounts, registe rs or documents, or
knowingly furnishes false information, or
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(c) willfully obstructs the Collector or any inspector in
the exercise of the powers conferred upon him by or
under this Act, or
(d) aids or abets any person in the commission of any act
specified in clause (a), (b) or (c) of this section,
shall on conviction, be punished with fine which may
extend to ten thousand rupees.
Penalty for
tempering
with meters,
etc.
15 . (1) Whoever (in case of Generating company),
dishonestly, -
(a ) tampe rs with a meter, installs or uses a tampered
meter, installs or uses current reversing transformer,
loop connection or resorts to any other device or
method which interferes with accurate or proper
registration, calibration or metering of electric
current or otherwise results in a manner whereby
electricity generated is not correctly recorded; or
(b ) damages or destroys an electric meter, apparatus ,
equipments or causes or allows any of them to be so
damaged or destroyed as to interfere with the proper
or accurate metering and recording of electricity for
the purpose of this Act, or
(c ) uses such means which can lead to the obstruction of
the correct reading of the electricity generated, shall
be punishable with fine which shall not be less than
on the first detection, the financial gain on account
of such transgression and in the event of second or
subsequent detection the fine imposed shall not be
less than two times the financial gain on account of
such transgression.
(2) For calculation of su ch financial gain, it shall be
presumed that such generating company has been
generating electricity continuously for a period of -
(a) 1 year in case where aggregate installed capacity is
less than 10MW, and
(b) 2 years in other cases,
Immediately preceding the date of inspection or
detection, whichever is earlier, unless contrary is
proved. It shall also be presumed that such
generating company was generating electricity at full
installed capacity throughout such period.
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Power to seal
16 . If the cess and penalty payable under this Act, are
not paid by the generating company or UPCL (for
commercial and industrial consumers), as the case
may be, with in a period of 60 days from the date of
issue of demand notice, the collector, sub -Inspector
or sub -Authority shall seal the project/building or
institution, as the case may be, the sealing shall
remain effective till the cess and penalty are
recovered.
Authority
competent to
impose
penalty
17 . The collector, sub -inspectors or sub -Autho rity cess
authorities shall be competent to impose penalty
under this Act. No penalty shall, however, be
imposed, unless the person/institution concerned is
afforded an opportunity of being heard.
Recovery 18 . (1) All sums payable as cess or interest or penalty under
this Act, if not paid within the prescribed period
shall be deemed to be in arrears, and thereupon the
amount of cess along with amount of interest and
penalty to be levied under this Act, shall be
recoverable as an arrear of land revenue.
(2) Where any generating company or UPCL (for
commercial and industrial consumers) are liable to
pay any amount on account of this cess, penalty or
interest, and it pays amount less than amount due,
the amount so paid shall be first applied towards the
amount of interest, thereafter the balance, if any,
towards penalty and thereafter the balance, if any,
towards the amount of cess.
Appeal 19 . (1) Any generating company or UPCL (for commercial
and industrial consumers) aggrieved by the decision
of the C ollector or Inspectors under sections 10, 11,
12, 13, 14, 15 and 16 may prefer an appeal to the
appellate authority nominated by State Government
within sixty days from the date of such decision.
Provided that no appeal against an order of
assessment under section 16 shall be entertained by
the State Government unless such appeal is
accompanied by satisfactory proof of payment of
fifty percent of cess directed to be paid by the
Collector or Inspectors in respect of which an appeal
has bee n preferred.
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The appellate authority may, after giving an
opportunity of being heard to the appellant and to the
cess authorities pass such order, as it may deem
appropriate by recording reasons in writing, and the
order of the appellate authority so passed, shall be
final, unless revised by the State Government.
(2) Where no appeal is preferred against a decision of
the Collector or Inspector or cess authorities, the
State Government may of its own motion or
otherwise within one year from the date of any order
passed by the Collector or Inspector or cess
authorities, call for and examine the record of any
proceedings of the Collector or Inspector or cess
authorities, for the purpose of satisfying itself as to
the legality or proprietary of any deci sion or order
passed and as to the regularity of the proceedings of
the Collector or Inspector or cess authorities, and
pass such order thereon as it thinks fit.
In discharging its functions, the appellate authority
shall have all the powers of a Civi l Court conferred
under the Code of Civil Procedure, 1908.
(3) The order passed by the State Government in appeal
or revision shall be final and shall not be called in
question in any court of law.
Penalties not
to affect
other
liabilities
20 . The p enalties imposed under this Act shall be in
addition to, and not in derogation of, any offence or
liability in respect of any contravention of the
provisions of any other Act.
Officers and
employees to
be public
servants
21 . The Collector, Sub -Inspecto r or Sub -Authority and
other officers and employees appointed under this
Act shall be deemed to be the public servants within
the meaning of section 21 of the Indian Penal Code.
Pre ven tion of
suits
22 . No suit, prosecution or other legal proceedi ngs sh all
lie against Collector, Sub -Inspector or Sub -Authority
under this Act for anything which is in good faith
done or intended to be done in pursuance of the
provisions of this Act or any rules made there under.
Bar on
Jurisdiction
23 . No civil court sh all have any jurisdiction in any
manner, in respect of which, the State Government or
any other person or authority is empowered by this
26
Act to take cognizance, and dispose it of, and the
manner in which the State Government or such
person or authority, ma y exercise any power, vested
in it or him by or under this Act.
Rules 24 . (1) The State Government may make by notification in
the Official Gazette , rules generally for carrying out
the purposes of this Act.
(2) In particular and without prejudice t o the generality
of the foregoing power, such rules may provide for
all or any of the following matters: -
(a) manner and rate for levy and collection of cess under
sub -section (3) of section 3 and under section 4 ;
(b) other powers and duties of ces s authorities under
section 8;
(c) manner and form for maintaining books of accounts
and returns and submission of returns under section
9;
(d) manner in which the assessment shall be made by the
Collector;
(e) rate of simple interest payable u nder section 11; or
(f) such other matters which is to be or may be,
prescribed under this Act .
(3) The rules made under this section shall, subject to
the condition of previous publication, be published
in the Official Gazette:
Pro vided that if the State Government is
satisfied that circumstances exist which render it
necessary to take immediate action, it may dispense
with the previous publication of any rule to be made
under this section.
(4) All rules made under this section shall be laid before
the State Legislature as soon as may be after it is
made.
(5) Any rescission or modification made by the State
Legislature shall be published in the Official Gazette
and shall thereupon take effect.
Power to
remove
difficulties
25 . If any difficulty arises in giving effect to the
provisions of this Act, the State Government may,
by general or special order published in the Official
Gazette , make such provisions not inconsistent with
the provisions of this Act, as appear to it to be
27
necessary or expedient for removal of difficulty:
Provided that no such order shall be made
under this section after the expiry of two years from
the date of the commencement of this Act.
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