Bare Act
The Uttarakhand Green Energy Cess Act, 2014
Tax201431 sections
This Act establishes a tax known as the Green Energy Cess in the state of Uttarakhand. It applies to electricity generated within the state, particularly when transmitted outside, and to power supplied to commercial and industrial consumers. The levy is set at up to ten paise per unit, collected by the state government or the utility UPCL. The revenue generated is deposited into a dedicated Green Energy Fund, which is managed by the state government. This fund is specifically designed to promote renewable energy generation, purchase non-conventional energy, and support environmental protection initiatives within the state.
- 1. Short title, extent and commencement.
- 2. Definitions
- 3. Levy and Collection of green energy cess
- 4. Levy of Green Energy Cess on supply to the commercial and industrial consumers
- 5. Payment of Cess
- 6. Crediting of proceeds to Consolidated Fund of State.
- 7. Establishment of Green Energy Fund.
- 8. Management of Fund
- 9. Cess authorities
- 10. Powers and duties of Cess Authorities
- 11. Account books, returns and assessment
- 12. Self assessment
- 13. Penalty for failure to pay cess when due
- 14. Penalty for failure to keep books of accounts, etc.
- 15. Penalty for tempering with meters, etc.
- 16. Power to seal
- 17. Authority competent to impose penalty
- 18. Recovery
- 19. Appeal
- 20. Penalties not to affect other liabilities
- 21. Officers and employees to be public servants
- 22. Prevention of suits
- 23. Bar on Jurisdiction
- 24. Rules
- 25. Power to remove difficulties
- 12(4). Section 12(4)
- 12(5)(a). Section 12(5)(a)
- 12(5)(b). Section 12(5)(b)
- 12(5)(c). Section 12(5)(c)
- 12(5)(d). Section 12(5)(d)
- 12(6). Section 12(6)
PDF: pending for this language.