Section 4: Cost of collection of cess

The cost of collection of cess shall include;-

(i) expenditure on staff engaged for implementation of the Act and rules;

(ii) cost of advertisement that may be issued regarding the implementation of the Act and rules;

(iii) cost of vehicles and expenditure incurred towards its maintenance and on fuel;

(iv) expenditure on other incidental matters;

(v) any other cost incurred in connection with the enforcement of the Act and the rules framed thereunder:

Provided that pending determination of the exact cost for the first two years from the commencement of these Rules, the ad hoc cost to be considered shall be 2% of the collection, of cess.