Chapter IV CESS AUTHORITIES

8.

1. (1) For carrying out the purpose of this Act, the State Government shall appoint a person to be the Collector of Green Cess for the whole of the State of Gujarat 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 imposed on them by the Collector.
2. (2) The State Government may by notification in the Official Gazette, appoint any persons as it thinks fit to be Inspectors for the purposes of this Act who shall exercise such powers and perform 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 specify therein.

9.

1. (1) The Collector or the Inspector may for the purposes of this Act -
   • (i) 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;
   • (ii) enter and search any premises where electricity is or is believed to be generated for the purpose of-
   • (a) verifying the statements made in the books of account kept, and returns submitted,
   • (b) reading and getting tested the various meters and generator panels in the prescribed manner,
   • (c) verifying the particulars required in connection with the levy of cess,
     • (iii) 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 thereunder.
2. (2) All searches made under sub-section
3. (1) shall be made in accordance with the provisions of the Code of Criminal Procedure, 1973.