Section 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