Levy of water conservation cess

1[3B. Levy of water conservation cess. -

1. (1) There shall be levied for, and paid to, the State Government on the energy consumed by a consumer or by a person other than a supplier generating energy for his own use or consumption, a cess to be called "water conservation cess" at the rate of ten paise per unit: Provided that no cess under this section shall be levied on the energy-
   • (a) consumed by the Government of India;
   • (b) consumed in the construction, maintenance or operation of any Railway by the Government of India;
   • (c) consumed in domestic category;
   • (d) consumed by a cultivator in agriculture operations;
   • (e) consumed by the following classes of institutions, namely:-
     • (i) hospitals or dispensaries, which are not maintained for private gain,
     • (ii) recognized educational institutions,
     • (iii) places of public worship, subject to the condition that the exemption under this sub-clause shall not be applicable to energy consumed in buildings or part of buildings, used for commercial purposes;
   • (f) is generated at voltage not exceeding 100 volts.
2. (2) The provisions of this Act or the rules made thereunder shall, so far as may be, apply in relation to levy, payment, exemption, interest, computation and recovery of the cess payable under sub-section (1) as they apply to levy, payment, exemption, interest, computation and recovery of electricity duty payable under this Act.
3. (3) The cess collected under this section shall be earmarked and utilized for the purpose of water conservation in the State.].