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State of Gujarat - Section
Section 15 in The Gujarat Electricity Duty Act, 1958
15. Consequential.
- In the Bombay Finance Act, 1932 (Bombay II of 1932), in the long title and in the preamble, the words "to provide for the levy of a duly on consumption of electrical energy" shall be deleted.[Schedule I] [Scheduled I and II were substituted by Gujarat 17 of 1983, Section 4 (w.e.f. 11-10-1983).](See Section 3(1)(A))(Rates of Duty Payable by Consumers other than those Referred to in Section 2(A) (I) and (II)).| Nature ofconsumption | Rates of duty | |
| (1) | (2) | |
| [Part I [Substituted by Gujarat Act No. 8 of 2013, dated 30.3.2013.]] | ||
| (1) | For energy consumed by a consumer in respectpremises used for residential and educational purposes- | |
| (a) in rural areas; | 7.50 per cent. of consumption charges; | |
| (b) in urban areas. | 15 per cent. of consumption charges. | |
| Explanation.- "Educational purpose"means the purpose of imparting education by an approved schoolas defined in clause (2) of section 2 of the Gujarat PrimaryEducation Act, 1947, a recognised school or a registered schoolas defined in clause (q) or, as the case may be, clause (s) ofsection 2 of the Gujarat Secondary and Higher SecondaryEducation Act, 1972 or a University established by a law for thetime being in force in the State, or a College affiliated to, oran institution recognised or approved by, such University. | ||
| (2) | For energy consumed by Hostels for students- | |
| (a) in rural areas; | 7.50 per cent. of consumption charges; | |
| (b) in urban areas. | 11.25 per cent. of consumption charges. | |
| (3) | For energy consumed by an industrialundertaking, other than energy consumed in respect of any of itspremises used for residential purposes- | |
| (a) where an industrial undertaking consumes | 15 per cent. of high tension energy;consumption charges; | |
| (b) where an industrial undertaking consumes | 10 per cent. of exclusively low tension energy,consumption charges. | |
| Explanation I.- Any energy consumed byan industrial undertaking for installation of any additionalplants, machineries and equipments of such industrialundertaking shall be construed as energy consumed by suchindustrial undertaking. | ||
| Explanation II.- For the purpose of thisitem- | ||
| (a) "high tension energy" means anyenergy supplied, the voltage of which I exceeds 650 volts undernormal conditions; | ||
| (b) "low tension energy" means anyenergy supplied, the voltage of which does not exceed 650voltage under normal conditions. | ||
| (4) | For energy consumed in respect of any premises25 per cent. of not falling under any of the items (1), (2) and(3) consumption charges. above. | |
| Explanation.- For the purposes of thisPART, the expression "consumption j charges" means thecharges payable by a consumer to a licensee but shall notinclude any of the following charges, namely:- | ||
| (i) Meter charges; | ||
| (ii) Interest on delayed payment; | ||
| (iii) Fuse-off call charges and reconnection charges; | ||
| (iv) the losses of energy sustained in transmission ortransformation by a licensee or person before supply to aconsumer: | ||
| Provided that- | ||
| (a) where no energy has been consumed by a consumer, minimumcharges payable by him shall not be deemed to be consumptioncharges; | ||
| (b) where the units of energy actually consumed by a consumerare less than the units of energy for which, prescribed minimumcharges are payable "consumption charges" shall, inthe case of such consumer, mean the charges for the units ofenergy actually consumed by him and not the prescribed minimumcharges; | ||
| (c) where any person supplies electrical energy to any otherperson (hereinafter referred to as "the receiving person"),the charges payable by the receiving person for such quantum ofpower to the distribution licensee under section 14, who isengaged in the business of supplying energy within the areawhere the receiving person is located, shall be deemed to beconsumption charges for such supply of energy."; |