Chapter 11 LEVY OF CESS

(i) With effect from such date as the State Government, may, by notification in the official gazette, specify, there shall be levied and collected, as cess, a tax on sale of motor spirit commonly known, as petrol and high speed diesel oil for the purposes of this Act. (ii) The cess leviable under sub-section (i) shall be at such single point in the series of successive sales in the State, as may be prescribed and shall be levied at such rates, not exceeding two rupees, as may be notified by the State Government in the Official Gazette. (iii) The cess leviable under sub-section (i) shall be payable by the person by whom the goods specified in sub-section (i) are sold. (iv) The cess leviable under sub-section (i) shall be in addition to any tax leviable on the goods specified in sub-section (i) under any other law for the time being in force. (v) The provisions of The Jharkhand Value Added Tax Act, 2005 (Act No 05 of 2006) and the rules made there under, including the provisions relating to refunds and exemptions, shall as far as may be, apply in relation to levy and collection of cess leviable, under this section and for that purpose, the provisions of The Jharkhand Value Added Tax Act, 2005 (Act No. 05 of 2006) shall have effect as if the aforesaid Act provided for the levy of cess on the goods specified in sub-section(i).

The proceeds of the cess levied under section 3 shall first be credited to the Consolidated Fund of the State, and the State Government shall after following the due procedure for appropriation, shall credit such proceeds to the fund from time to time, for being utilised exclusively for the purposes of this Act.

The State Government may, after due appropriation made by the state legislature by law in this behalf credit by way of grants or loans such sums of money as the State Government may consider necessary in the Fund.

(i) All sums of money received from Central Road Fund established under The Central Road Fund Act, 2000 (Central Act 54 of 2000); (ii) All fees, fines & other amounts collected by the Government as per the provisions of The Jharkhand Highways Act, 2005 (Jharkhand Act 7 of 2006); (iii) All amounts collected by the Government as per the provisions of the Indian Toll (Jharkhand Amendment) Act, 2002 (Jharkhand Act 02, 2004); (iv) All returns on investment if made by the governing council directly or through a government agency or statutory body; (v) Any other amount authorised for credit to the Fund under the provisions of this Act or rules made there under or any other law for the time being in force; (vi) Any amount borrowed by the Governing Body.