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The Uttarakhand Cess Act, 2015 regulates the levy and collection of special taxes, called cesses, on the sale, purchase, or road transport of specific goods within the state of Uttarakhand. It applies to registered commercial dealers, transporters, and vehicle owners who deal with or move these designated goods. This legislation matters because the collected funds are strictly dedicated to critical public welfare initiatives, specifically improving road infrastructure and safety, financing the state disease fund to support healthcare services, and protecting the environment through a specialized ecological fund, thereby directly linking local trade revenue to regional development and the public welfare.
Official Legislative Text
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Chronological legislative evolution of The Uttarakhand Cess Act,2015 across statutory gazettes and amending Acts.