Section 3(2) in The Punjab Electricity (Duty) Act, 1958
(2)There shall be levied for and paid to the State Government the electricity duty at the rate of one and half naye paise per unit also by -(a)a lincesee generating energy himself or the energy supplied by him to the consumers; and(b)a person generating energy for his own use or consumption on the energy used or consumed by him in a month.
