Uttarakhand Green Energy Cess Act, 2014
No: 3 Dated: Jan, 03 2015
UTTARAKHAND GREEN ENERGY CESS ACT, 2014
[Uttarakhand Act No 03 of 2015]
An Act to promote the Electric Production from renewal power sources on the basis of private developer and community co-operation and for incidental matters connected therewith,
(Enacted by the Uttarakhand State Assembly in the Sixty-fifth Year of the Republic of India)
1. Short title, extent and commencement. - (1) This Act may be called the Uttarakhand Green Energy Cess Act, 2014.
(2) It extends to the whole of the State of Uttarakhand.
(3) This section shall come into force at once and the remaining provisions shall come into force on such date as the State Government may, by notification in Official Gazette, appoint.
2. Definitions. - In this Act, unless the contest otherwise requires,-
(a) "Appellate authority" means an officer appointed as such by the State Government under sub-section (1) of section 19 of this Act;
(b) "Collector", " Sub-Inspectors", "Sub-authority" means any person or authority, authorized as such by the State Government to make an assessment and to collect tax under sub-section(1) of section 9 of this Act;
(c) "State Government" means the Government of the State of Uttarakhand;
(d) "Green Energy Fund" means the fund established by the State Government for the purpose under sub-section(1)of section 7 of this Act;
(e) "Unit" means 1 Kilowatt power consumed or generated during 1 hour;
(f) "UPCL" means the utility of Uttarakhand responsible for distribution of electricity to the consumers in the State of Uttarakhand.
3. Levy and Collection of green energy cess. - (1) There shall be levied and collected a Green Energy Cess for the purposes of this Act, on such electricity which is generated within the State and is being transmitted outside the State.
(2) Such Cess under sub-section (1) shall be levied and payable on the electricity generated in the State by those generators which are transmitting the generated power outside the State. However the cess shall not be levied on that percentage of generated electricity which is given to the Government as free power.
(3) Such Cess under sub-section (1) shall be levied up to ten paise per unit of the electricity generated as prescribed in sub-section(2).
(4) The Cess levied under sub-section (1) shall be payable by the generating company.
4. Levy of Green Energy Cess on supply to the commercial and industrial consumers. - In addition, Green Energy Cess up to ten paise per unit shall be levied on the electricity supplied to commercial and industrial consumers of the State and the amount of Cess should be collected by UPCL and remitted to the Fund, only after it is collected by UPCL.
5. Payment of Cess. - The Cess, as decided by State Govt. levied under section 3 and 4, will remain enforce for at least the current year and shall be paid on or before the 30th Day of June of the financial year by the generator or UPCL (for commercial and industrial consumers) as the case may be.
6. Crediting of proceeds to Consolidated Fund of State. - The proceeds of the cess, interest and penalty recovered under this Act shall first be credited to the Consolidated Fund of the State, and after deduction of the expenses of collection and recovery there from shall, under appropriation duly made by law in this behalf, be entered in and transferred to a separate fund called the Green Energy Fund, for being utilized exclusively for the purposes of this Act.
7. Establishment of Green Energy Fund. - (1) There shall be established a fund called "Green Energy Fund" for the purpose of this Act.
(2) The Fund shall be under the control of the State Government and there shall be credited therein-
(a) any sums of money paid under section 4;
(b) the sums by way of any grant by the State Government.
8. Management of Fund. - (1) The Fund shall be utilized for -
(a) promoting the generation of electricity through renewable energy,
(b) purchase of non-conventional energy and purchase of RECs (Renewable Energy Certificates), and
(c) taking initiatives for protecting environment in the State.
(2) The Fund may be expended for executing schemes for development and improvement of generation of renewable and non-conventional sources of energy in the State.
(3) The State Government shall have the power to administer the Fund and shall take such decisions as may be required for the proper utilization of the Fund.
(4) The State Government shall also have the power to allocate and disburse such sums from the Fund as it considers necessary to the concerned Departments/Agency responsible for achieving the objects of this Act.