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[Cites 0, Cited by 4] [Entire Act]

State of Jharkhand - Section

Section 10 in The Bihar Electricity Duty Act, 1948

10. Power to make rules.

(1)The [State] [Substituted by para 4(1) of the A.L.O. for 'Provincial'.] Government may, subject to the condition of previous publication in the official Gazette make rules to carry out the purposes of this Act.
(2)In particular and without prejudice to the generality of the foregoing power, such rules may provide for-
(a)[ the assessment of persons liable to pay the duty levied under section 3, for the registration of such persons and for the time and manner of payment of duty under section 4;] [Substituted by Section 11 of the Bihar Finance Act, 1953 (Bihar Act 9 of 1953), for the original clause (a).]
(b)the percentage at which, and the conditions subject to which, a rebate under sub-section (5) of Section 4 shall be admissible and the time within which duty must be paid to earn such rebate;
(c)the forms of the books of account required to be kept under clause (a) of Section 5;
(d)the times at which, the forms in which, and the officers to whom the returns required by clause (b) of Section 5 shall be submitted;
(e)the duties and powers of Inspecting Officers appointed under section 6; and
(f)any other matter for which there is no provision or insufficient provision in this Act for which provision is, in the opinion of the [State] [Substituted by para 4(1) of the A.L.O. for 'Provincial'.] Government, necessary for giving effect to the purposes of this Act.
(3)Any such rule may provide that a breach thereof, shall be, punishable with a fine which may extend to one thousand rupees.[The Schedule] [Substituted by Act 15 of 1993, dated 22.8.1993.][See Section 3]
Serial no. Premises Rate of duty
1 2 3
1. For agricultural, irrigation and industrial purposes save inrespect of its premises used for residential or office purposes. 2 paise per unit of energy
2. For domestic purposes in all premises not falling underserial no. 1. 8 paise per unit of energy.
3. For mining purposes in all premises where total load does notexceed 100 BHP. 8 paise per unit of energy.
4. For commercial purposes in all premises not falling underserial no. 1, 2 and 3. 12 paise per unit of energy.
5. For mining purposes in all premises where total load exceed100 BHP. 15 paise per unit of energy.
6. In premises where supply of electricity is unmetered by BiharElectricity Board. 10 percent of the energy charges.
The rates mentioned in this Schedule may be refixed by the State Government by an order published in the official gazette with the previous consent of the President of India."The Schedule(See Section 3.)Rate of Duty.
A. For a mine or an Industrial undertaking save in respect of itspremises used for residential or office purpose.   Such rate or rates not exceeding 2 naye paise per unit ofEnergy as may, from time, be fixed by the State Government withthe previous consent of the President, by order in his behalf.
B. For other purposes-    
  (1) In all premises not falling under article (2)   Such rate not exceeding 7 naye paise per unit of energy asmay, from time to time, be fixed by the State Government with theprevious consent of the President, by order in this behalf.
  (2) In all premises where the supply of energy is unmetered,for-   Such rate per mensem as may, from time to time, be fixed bythe State Government with the previous consent of the President,by order in this behalf not exceeding-
Serial No. Premises Rate of duty
1 2 3
    Naye Paise
  Every lamp of less than 30 watts. 32
  Every lamp of 30 watts or more but less than 40 watts. 47
  Every lamp of 40 watts or more but less than 60 watts. 63
  Every lamp of 60 watts or more but not exceeding 100 watts. 91
  Every additional 15 watts or fraction thereof in excess of100 watts in any lamp 16
Explanation.-For the purposes of thisSchedule-
  (i) The expression "industrial, and undertaking"means all buildings or premises wherein or within the precinctsof which any manufacturing process as defined in clause (k) ofsection 2 of the Factories Act, 1948 (63 of 1948) is carried on;
  (ii) The expression "Lamp" includes any othercontrivance by which energy, is consumed.
2. In respect of all premises where the supply of energy by aLicensee is unmetered for- Such rate not exceeding annas for mensem as may,from time to time, by fixed by the[State] [Substituted by para 4(1) of A.L.O. for ]Government bynotification in this behalf.
  Every lamp of less than 30 watts. 5
  Every lamp of 30 watts or more but less than 40. 7 ½
  Every lamp of 40 watts or more but less than 60. 10
  Every lamp of 60 watts or more but not exceeding 100, and 15
  For every additional 15 watts or fraction thereof in excessof 100 in any lamp 2 ½
Explanation. - For the purpose of the rates of duty, the word "lamp" includes any other contrivance by which energy is consumed. This explanation was added and deemed always to have been added to this "First Schedule" by Section 8 of the Bihar Finance Act, 1955 (Bihar Act IV of 1955) which came into force from 1st April, 1955.The Second Schedule to the parent Act was repealed by Section 4 of the Bihar Electricity Duty (Amendment) Act, 1963 (Bihar Act XX of 1963) which came into force from the 1st January, 1964. This second Schedule read as follows:-The Second Schedule(See the proviso to Section 3.)Exemptions.
(1)A mine, save in respect of premises used for residential or office purposes.
(2)An Industrial undertaking, save in respect of premises used for residential or office purposes.Explanation. - For the purposes of examination in clause (2), "Industrial undertaking" means all buildings or premises wherein or within the precincts of which any manufacturing process as defined in clause (g) of section 2 of the Factories, Act, 1934 (XXV of 1934)" is carried on.