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Definitions - In this Act, unless the context otherwise requires - (a) "State Government " rneans Jharkhand State Governrnent. (b) "Cess" nreans a tax in the nature of a tax on sale of goods, imposed and collected on sale of motor spirit cornmonly gr{q'u-s rrwe (emrrrr<wr), Yrfu{r{ ze T$, zor r known as petrol and high speed diesel oil for the purposes of thjs Act; (c) "Developrnent" includes new construction. tnaintenance, upgradation, 'strengthening. r,"'idening, itnprovement, rehabilitation, reconstruction, repair and irrcludes all other activities relating to developnrent of infiastructure zrnd facilities related to road sector" (d) "fiund" means the State Road Developrnent Flrnd establislrecl under sub-section (1) of Section 7; (e) "Person" shall include any cornpany, a firm or assooiation or trorJy of individuals, whether incorporated or no1" (O "Prescribed" nteans prescribed by rules nracle ltncler this Act; (g) "l{ightvavs atrthi:rily" nleans hig}rrvarvs ar.rthor"rty appoirttecl rrnder sec 4 of The Jharkhancl Highrvay's Act, 2O05 (.lharkhitrrd Act O7. 2OO6); t.h) "State road" trleans any rcradrvay or lands declarecl under sec -l of l'he .lharkhand Highrvays Act, 2005 (.Tharkhand Act 07. 2A06); within the Staie and includes - (i) all lands appurteniurt tl-rereto; (ii) all approach roads, bridges, flyovers. culverts' lunnels' causeway, carriage-ways and other structures on' over, along or across such roads; and ('iii) all f'ences, tress, posts a-nd boundarles, t\vo hundted rneter and kilorneter stones of such roacls. but does not include a National Highrvay. CHAPTER II LE\/Y OF CESS 3" Levy and collection of cess. (i) With eff'ect from such date as the State Covernment. may, by notiticaiion in the official cazette, specifo, there shall be levied and collected, as cess, a tax on sale crf motor spirit commonly known, as petrol and high speed diesel oil for the purposes of this Act. (ii) The cess leviable under sub-section (i) shall be at such single point i-n tlie series of successive sales in the State, as lnay be ;rrescribed aurd shall be levied at such rates, !1qt exceedi.ng t\ya,luLelsisI-Utrg' its may be notified by the State Covernmerrt in the Official Gazette' (iii) The cess leviable under sub-scction (i) shall be payatrle by the p.r"ori by whom the goods specified in sub-section (i) are sold 1o Hlrqru-s ?rcre (3THITTTTUT). yrfrqr{ za q{. zott (iv) The cess leviable under sub-section (i) shall be in addition to any tax leviable on the goods specified in sub-section (i) under any other law for the time being in force (v) 'Ihe provisions of The Jharkhand \ralue Acidecl "I'ax Act,2005 (Act No O5 of 2006) and the rules rnade there under, including the provisions relating to refunds a:rd exemptions, shall as f'ar as may be, apply in relation to lerly and colleclion of cess levialrle, under thrs section ancl fbr that ptrrpose. the provisions of The .lharkhand Value Added Tax Act.2O05 (Act No. O5 of 2006) shall have effect as if the aforesaid Act provided f'or the Ievy of cess on the goods specified in sub-section(i). 4" Crediting of cess to Consolirlated Fund of the State "fhe proceeds ol'the cess levied urrder scction 3 shall first be credrtecl tcr 1l"re (lonsolidateei Irund of the Statc, and the State Ciovernrnent shall afler fbllorving lhe due procednre {br. ;rppropriation, slrall credit such proceeds to the furrcl fi'orn tirne to tinre. fbr Lreing utilrsed exclusivcly fcrr the purposes of t.his Act" S" Grants and lo:rns by the State Government - The State Governrnent n'ray, after due appropriation made by the state Icgislattrre by Iarv in this behalf credit by way of grants or loans such sunls of nroney as the State Government n"lay consider necessary in the Fund. (i. f)elrosits from otlrer sources- (j) AII sums of money received from Cerrtral Road Fund established under The Central Road Fund Act,2000 (Central Act 54 of 2OOO), (ii) AII fees, firres & other amounts collected by the Governtrrent a-s per the provisions of The Jharkha.nd Highways Act, 2O05 (Jharkhand Act 7 of 20O6). (iii) All amounts collected by the Govemrnent as per the provisions of the Indian 'l oll (.Jharkhand Amendment) Act, 2OOZ (Jharkhand Act 02" 2O04)" (iv) All returns on investment il'made by the governing courrcil dircctly or throtrgh a government agency or statutory body, (v) Any other amount authorised for credit to the {i-rnd under the provisions of this Act or rules made there under or any other law for the tirne being in force, (.r,i) Any amount borrowed by the Coveming Body" Hrwtvs Trwe (effirrrrqur). Ytftrqrt 28 T$, 2011 CrIAPTER III JHARKHAND STA'I'E ROAD DEVEI-OP]VIIINT FUNI)