Vidhi Codex

The Gujarat Green Cess Act, 2011

The Gujarat Green Cess Act, 2011

Tax201121 sections

This Act, known as the Gujarat Green Cess Act, 2011, imposes a tax on electricity generation within the state of Gujarat. It applies to generating companies that produce non-renewable energy, charging a fee of up to Rs. 0.20 per unit, though small plants are exempt. The primary purpose is to fund the Green Energy Fund, which is used to promote renewable energy sources, purchase non-conventional energy, and protect the environment. By collecting these funds, the state aims to encourage cleaner energy production and reduce environmental impact while managing the financial resources needed for these green initiatives.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement.
  2. 2. Definitions
  3. 3. Levy and collection of cess.
  4. 4. Crediting of proceeds to Consolidated Fund of State.
  5. 5. Establishment of Green Energy Fund.
  6. 6. Management of Fund.
  7. 7. Registration.
  8. 8. Cess authorities.
  9. 9. Powers and duties of Cess Authorities.
  10. 10. Accounts.
  11. 11. Assessment.
  12. 12. Recovery.
  13. 13. Penalty
  14. 14. Penalty for failure to keep books of accounts, etc.
  15. 15. Penalty for tempering with meters, etc.
  16. 16. Appeal and revision.
  17. 17. Penalties not to affect other liabilities
  18. 18. Officers and employees to be public servants.
  19. 19. Indemnity.
  20. 20. Power to make rules
  21. 21. Power to remove difficulties.

PDF: pending for this language.