Section 4 in The Chhattisgarh Upkar Adhiniyam, 1981
4. "Government Company" Shall have the same meanings as defined under sub-section (31) of Section 2 of the Electricity Act, 2003 (No. 36 of 2003).]
Explanation. - For the purposes of this sub-section, 'month' means such period as may be prescribed.[(1-a) Every producer of electrical energy shall pay to the State Government an energy development cess at the rate of ten paisa per unit on the electrical energy sold or supplied to a consumer or consumed by himself or his employees by his captive power unit or diesel or other generator set of more than 100 Kilowatt capacity during any month :Provided that no cess shall be payable in respect of electrical energy consumed by :(i)the Government of India for consumption by that Government;(ii)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;(iii)the State Government for consumption by that Government;(iv)a Rural Electric Co-operative Society registered under the Chhattisgarh Co-operative Societies Act, 1960 (No. 17 of 1961);(v)the local bodies including Municipal bodies and Panchayats for consumption in public street lamp or lamps in any market place or water works or any other places of public resort maintained by such bodies :Provided further that the amount of energy development cess shall be collected by the Chhattisgarh State Electricity Board or any other institute authorized by the State Government and the amount so collected shall be made available to the State Government.Note. - For the purpose of defining captive power unit the definition included in the Electricity Act, 2003 may apply.](2)The proceeds of the cess under sub-section (1) shall first be credited to the Consolidated Fund of the State and the State Government may, at the commencement of each financial year, after due appropriation has been made by law, withdraw front the Consolidated Fund of the State an amount equivalent to the proceeds of cess realized by the State Government in the preceding financial year and shall place it to the credit of a separate fund to be called the Energy Development Fund and such credit to the said fund shall be an expenditure charged on the Consolidated Fund of the State Government of Chhattisgarh.(3)The amount in the credit of the fund shall, at the discretion of the State Government be utilized for,-(a)research and development in the field of energy including electrical energy as well as other conventional and non-conventional sources of energy;(b)improving the efficiency of generation, transmission, distribution and utilization of energy including reduction of losses in transmission and distribution;(c)research in design, construction, maintenance, operation and materials of the equipment used in the field of energy with a view to achieve optimum efficiency, continuity and safety;(d)survey of energy sources including non-perennial sources to alleviate energy shortage;(e)energy conservation programmes;(f)extending such facilities and services to the consumers as may be deemed necessary;(g)creation of a laboratory and testing facilities for testing of electrical appliances and equipments and other equipments used in the field of energy';(h)programmes of training conducive to achieve any of the above objectives;(i)transfer of technology in the field of energy;(ii)any purpose connected wish safety of electrical installations and(j)any other purposes connected with improvement of generation, transmission, distribution or utilization of electrical and other forms of energy, as the State Government may, by notification, specify.Explanation. - In this sub-section, 'energy' includes all conventional and non-conventional forms of energy.(4)If any question arises as to whether the purpose for which the fund is being utilized is a purpose falling under sub-section (3) or not, the decision of the State Government thereon shall be final and conclusive.]
