Download TopicNotes-11

Cesses/Surcharges
(A). Energy
11 (a)
Particulars of cesses/surcharges levied by the State Govt. Basis and
prevailing rates of each cess.
Every Generating Company shall pay to the State Government at the
prescribed time and in the prescribed manner an energy development cess at the
rate of fifteen paise per unit on the total units of electrical energy sold or supplied
to a distribution license or consumer in the State of Madhya Pradesh or consumed
by itself or its employees during prescribed period.
Provided that no cess shall be payable in respect of electrical energy sold or
supplied by any Generation Company in which the Government of Madhya Pradesh
has fifty one percent or more equity.
Every person owning or operating a captive generation plant shall pay to the
State Government at the prescribed time and in the prescribed manner an energy
development cess at the rate of fifteen paise per unit on the total units of electrical
energy sold or supplied to a distribution licensee or consumer in the State of
Madhya Pradesh or consumed by its employees during prescribed period.
Provided that no cess shall be payable in respect of electrical energy
consumed himself by and person owning or operating a captive generating plant.
(Copy enclosed)
(b) Are collections made from these deposited to the Consolidated Fund of the
State or are they kept in separate fund?
The energy development cess so collected is deposited to the consolidated fund of
State Government.
(c) Whether yield from any of these cesses/surcharges is transferred to local
bodies (by way of grant or share and on what basis) or spent directly by the
State Government on specific items.
It is spent by the State Government for power sector development. (Copy
enclosed)
(d) Year-wise collection and budget head/fund to which any or all of the above is
deposited may be given from 2007-08 to 2012-13.
(Rs. In Crore)
S.
Year
Collection
Budget head
No.
1
2007-08
275.38
2
2008-09
268.48
3
2009-10
294.34 0043 (Taxes on
electricity)
4
2010-11
360.41
5
2011-12
297.67
6
2012-13
181.33
Total
1677.61
(e) What is the mechanism for incurring expenditure from these funds?
Electricity development cess so collected is transferred to energy development
fund every year from which it is spent by the State Government for power sector
development.
(B)
Mining
11 (a)
Particulars of Cesses/surcharges levied by State Government Basis and
prevailing rates of earn cess.
Government has imposed tax on mineral bearing land under “ Madhya Pradesh
Gramin Adhavsanrachna thatha Sadak Vikas Adhiniyam , 2005”.
The prevailing rate of this tax is 5% of the pit mouth value of the mineral
produced from the mine or Rs. 4000 per hectare per year in case of non working mines.
(b)
Are Collection made from these deposited to the Consolidated Fund of the Sate
or are they kept in separate fund-
The collection under this act is being first credited to the consolidated fund of
the State. Out of the amount credited under this act necessary provision are being made
under the Demand no 25 Mineral resource-2853-Non ferrous Mining and Metallurgical
Industries-[2] Regulation and Development of Mines-797- Transfer to Reserve Funds.
Provision will be made on the basis of the actual proceeds made upto the end of the
preceding financial year. On the basis of the amount provided under expenditure side
provision have been made for transferring to the fund named as J. Reserve Funds- (b)
Reserve Funds not bearing Interest-8229- Development and Welfare Funds-114- Mines
Welfare Funds.
(C)
Whether yield from any of these cesses/surcharges is transferred to local
bodies (by way of grant or share and on what basis) or spent directly by the
State Government on specific norms.
Yield from this cess is being spent directly by the state government on
up gradation of rural infrastructure .
(d)
Year wise collection and budget head/fund to which any or all the above is
deposited may be given from 2007-08
Collection
Deposited
Year
(Deposited in Govt. head)
(Transferred to reserve fund)
2007-08
11.44
-
2008-09
31.29
-
2009-10
29.07
-
2010-11
606.00
-
2011-12
1378.78
607.54
2012-13
591.34
1378.00
(e)
What is the Mechanism for incurring expenditure from these funds?
The funds is being administered by a Committee, which consist of the following:1.
Secretary to Government,
Chairman
Planning, Economics and Statistics Department
2.
Secretary to Government,
Member
Finance Department
3.
Secretary to Government,
Member
Rural Development Department
4
Secretary to Government,
Public Works Department
Member
5
Secretary to Government,
Tribal Welfare Department
Member
6
Secretary to Government,
Member
Mineral Resources Department
7
Secretary to Government,
Scheduled Castes Welfare Department
8
Additional Secretary/Deputy Secretary
to Government, Planning Department
Member
Member- Secretary
The Planning department is the administrator of the fund.
After the amount is credited to the Fund, the Administrator will issue an order in
accordance with the approval of the Committee, for incurring the expenditure by
debiting the fund account directly. The Finance Department will, however, be consulted
before drawing the amount from the fund.