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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