section 17
Procedure for assessment.
The Himachal Pradesh Water Cess On Hydropower Generation Act, 2023Tax202347 sections
Statutory text
- (1) The assessment of water drawn by the user for hydropower generation and computation of water cess thereof, shall be carried out by the Commission.
- (2) The user shall pay the water cess as assessed under sub-section (1) within such time as may be specified by the Commission.
- (3) If any user fails to pay water cess due on him, penalty shall be imposed on the user as determined by the Commission. The user has to pay water cess along with penalty within extended time as may be prescribed. CHAPTER-V STATE COMMISSION
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