3. Levy and Collection of Green Energy Cess:

(1) The cess levied and collected would be levied as Green Energy Cess for the purpose of this Act. (2) For Generating Company:- Every generating company based on non renewable sources of energy located within the state of Jharkhand shall pay to the State Government at the prescribed time and in the prescribed manner a Green Energy Cess on the total units of electrical energy sold or supplied to a distribution licensee or consumer in the state of Jharkhand or consumed by itself or by its employees in the prescribed period. The levied Cess shall be payable by the generating company. (3) For Consumers operating at voltage level 33Kv and above:- Green Energy Cess shall be levied on the electricity supplied to consumers of the State operating at voltage level 33kV and above. The amount of Cess would be collected by Distribution Licensees and remitted to the Green Energy Fund of State Government. The levied Cess shall be payable by the Distribution Licensees. (4) For Power Generation from Captive Power Plant :- Every person owning or operating a captive generation plant shall pay a Green Energy cess on the total units of electrical energy sold or supplied to a distribution licensee or consumer in the State of Jharkhand or consumed by its employees during prescribed period. The levied Cess shall be payable by the Captive Power Plant.

Provided that no cess shall be payable in respect of electrical energy consumed by itself or the person owning or operating a captive generating plant. (5) No cess shall be payable in respect of electrical energy sold or supplied by any Generating Company or Captive Power Plant to an entity in which the Government of Jharkhand has fifty one percent or more equity.