5. Levy of Cess.-

(1) Any cess may be levied for, and paid to, the State Government as may be notified in the Official Gazette from time to time, not exceeding fifty paise per unit of electricity consumption, for the purpose of the development of basic amenities such as rail and road transportation systems, communication systems, power distribution system, sewerage system, drainage system, water conservation, energy conservation or any other area of public utilities such as street lighting, sanitation etc. serving any area of the State and for financing the Municipalities and Panchayati Raj Institutions. (2) The cess leviable under sub-section (1) shall be in addition to the Electricity duty chargeable under section 3. (3) Except as otherwise provided in sub-section (1), provisions of this Act shall so far as may apply in relation to the cess leviable under sub-section (1) as they apply in relation to the electricity duty leviable under section 3. (4) Save as provided in sub-section (3), the State Government may make rules for the manner of determination, exemption, calculation, collection, etc. of the cess so leviable under sub-section (1). (5) The cess collected under this section shall be earmarked and utilized for the purpose as stipulated. Explanation.- For the purposes of this section, Municipalities shall mean the same as defined in the Rajasthan Municipalities Act, 2009 (Act No.18 of 2009) and Panchayati Raj Institutions shall be the same as defined in the Rajasthan Panchayati Raj Act, 1994 (Act No.13 of 1994).