Section 4(2) in The Karnataka Electricity (Taxation on Consumption or Sale) Act, 1959
(2)A licensee may be granted a rebate of such amount, as may from time to time be determined by the State Government regard being had to t he cost of collection of the electricity tax incurred by such licensee:Provided that the amount of rebate shall not exceed two per cent of the electricity tax collected by the licensee.
