RULE 5 Manner of payment of the cess to the Central Government and the time within which it shall be paid


(1) Every State Government shall remit to the Central Government, the amount of cess collected from the consumer before the 10th day of the calendar month succeeding the month in which it is collected from the consumer.

(2) The amount of cess referred to in sub-rule (1) shall be remitted to the Central Government in the form of a bank draft drawn in favour of the6Pay and Accounts Officer, Department of Environment], New Delhi in whose books of accounts, the receipts would be adjusted finally.

(3) On receiving the bank draft, the Ministry of Works and Housing shall remit the same through a challan into the Reserve Bank of India, New Delhi for the purpose of crediting under relevant Major Head.

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