Section 10: Powers and duties of Cess Authorities

(1) (a) The Collector or the Inspector may for the purposes of this Act:- require production for inspection of such books and records as may be necessary for ascertaining or verifying the amount of Cess leviable under this Act; (b) enter and search any premises where electricity is or is believed to be generated for the purpose of- (i) verifying the statements made in the books of account kept, and returns submitted, (ii) reading and getting tested the various meters and generator panels in the prescribed manner, (ii) verifying the particulars required in connection with the levy of cess, (c) Levied a cess on the electricity supplied to the commercial and industrial consumers as provided by Uttarakhand Power Corporation Ltd. (UPCL) (d) Levied a cess on such electricity which is generated within the State and is being transmitted outside the State. (e) Exercise such other powers and perform such other duties as may be necessary for carrying out the purposes of this Act or the rules made there under. (f) Every such generator or UPCL (for commercial and industrial consumers) to whom such requisition is made shall be bound to comply with the same and to give true information. (g) if any generator or UPCL (for commercial and industrial consumers), as the case may be, does not comply with such requisition of fails to give true information, he shall be precluded from objecting to any assessment made by the assessing authority in respect of such project or building/commercial establishment. (2) All searches made under sub-section (1) shall be made in accordance with the provisions of the Code of Criminal Procedure, 1973.