(1)There shall be levied and collected a cess on generation of electricity, at the rate of two paisa per unit of the electricity generated, except on generation of renewable energy by the generating company at the generating station or at the captive generating plant or the stand by generating plant.(2)The cess shall be payable for each calendar month, which shall be paid by the 10th day of the next month of the month for which it is due, in the Government Treasury or electronically remitted into the State Bank of India or any Scheduled bank as may be specified by the Collector.Explanation. - In case of payment of cess by cheque, the date on which the amount of the cheque is actually transferred to the credit of the State Government shall be deemed to be the date of actual payment for the purpose of these rules.(3)Each generating company shall forward a copy of treasury challan or proof of electronical remittance, to the Collector and to the Inspector concerned specifying therein the registration number assigned to it under sub-rule (1) of rule 5, the period for which the payment is being made, units of energy generated and interest or penalty, if any, within 5 days of such payment.(4)On assessment, the difference of the amount of cess payable and paid, and the interest or the penalty, if any, shall be payable by the generating company within 10 days of the receipt of such order.
