State Act
Section 4. Levy and collection of cess.
The Goa Cess on Products and Substances Causing Pollution (Green Cess) Act, 2013
4. Levy and collection of cess.— (1) There shall be levied and collected a cess at such rates as may be specified by the Government by a notification in the Official Gazette, not exceeding two percent of the sale value of the products and/or substances, the handling, utilization, consumption, combustion, transportation or movement, of which, by any means, causes pollution within the State of Goa, from every person carrying out any of the above activities. (2) The cess shall be assessed, levied and collected in such manner, as may be prescribed. (3) The cess levied under this Act shall be in addition to any other cess, taxes, charges, duties, permission fees, license fees or any other fees payable under any other law for the time being in force.