section 2
Definitions
Green Cess Act, Gujarat.Year 2011Tax201121 sections10 chapters
Chapter I PRELIMINARY
Statutory text
2. In this Act, unless the context otherwise requires, -
- (a) "cess" means a Green cess levied on generation of electricity in the State under section 3;
- (b) "Collector" means the Collector of Green Cess appointed under section 8;
- (c) "captive generating plant" shall have the meaning as defined in clause
- (8) of section 2 of the Electricity Act, 2003;
- (d) "electricity" means the electrical energy generated;
- (e) "fund" means the Green Energy Fund established
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