The document presents the details of the cess rules, 1978 and includes:
- A short title, commencement and the definition of terms in the cess act
- Information on the standards of the meters and places where they are to be affixed
- Deadline for furnishing of returns
- Manner of payment of the cess to the central government and the time within which it shall be paid
- Rebate
- Powers to be exercised by the officer or the authority of the state government under section 9
- Authority to impose penalty under section 11
- Appeal
The original document can be viewed here on the Ministry of Environment and Forests (MoEF) website
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