Section 3(1) in The Chhattisgarh Upkar Adhiniyam, 1981
(1)Subject to the exceptions specified in Section 4, every distributor of electrical energy shall pay to the State Government at the prescribed time and in the prescribed manner an energy development cess at the rate of [ten paise] [Substituted by C.G. Act No. 19 of 2010, dated 11.8.2010.] per unit on the total units of electrical energy sold or supplied to a consumer or consumed by himself or his employees during any month :Provided that no cess shall be payable in respect of electric energy,-(i)(a)sold or supplied to the Government of India for consumption by that Government; or(b)sold or supplied to the Government of India or a railway company for consumption in the construction, maintenance or operation of any railway administered by the Government of India;(ii)sold or supplied in bulk to a Rural Electric Co-operative Society registered under the Chhattisgarh Co-operative Societies Act, 1960 (No. 17 of 1961);(iii)[ sold or supplied to the domestic BPL connection consumer. [Inserted by C.G. Act No. 11 of 2012, dated 11.4.2012.](iv)sold or supplied to the eligible agriculture irrigation pump connection consumer under Krishak Jivan Jyoti Yojna or any scheme with a similar purpose as the State Government may notify, up to prescribed limit of free electricity consumption.(v)sold or supplied to the eligible unit/entrepreneur/developer under Special Economic Zone Policy notified by the State Government.](vi)[ Consumed or used by any generating company, in which the State Government holds at least twenty six percent equity, by it or sold or supplied to a Distribution Licensee owned by the Government. [Added by Act No. 22 of 2013, dated 26.7.2013.]Explanation. - 1. For the purpose of this Section, equity holding by a Government Company in its Subsidiary Company shall be deemed to be equity holding of the State Government.
