Section 4 in Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003
4. Manner of calculating the electricity tax.
(1)Where monthly billing is made by the licensee for his charges, including tax, the tax payable in respect of the sale of electricity during the period between the date of coming into force of the Act and the date of first meter reading recorded thereafter (hereinafter called "the period first aforesaid") shall be computed on the total sale for the period intervening between the readings immediately preceding and immediately following the enforcement of the Act (hereinafter called "the period second aforesaid") as follows:(i)If the period first aforesaid is 8 days or more but is less than 16 days 25% of the tax which would have been payable on the total consumption for the period second aforesaid(ii)if the period of first aforesaid is 16 days or more but is less than 24 days 50% of the tax which would have been payable on the total consumption for the period second aforesaid.(iii)if the period first aforesaid is 24 days or more but is less than 32 days 75% of the tax which would have been payable on the total consumption for the period second aforesaid.(iv)if the period first aforesaid is 32 days and above. The full amount of electricity tax which would have been payable on the total consumption for the period second aforesaid:Provided that in case the licensee is unable to include the amount of tax in the bill immediately following the enforcement of the Act for want of time, he may do so in the next bill.(2)Where bimonthly billing is made by the licensee for his energy charges, including tax, the tax payable in respect of the sale of electricity during the period between the date of coming into force of the Act and the date of first meter reading recorded thereafter (hereinafter called "the period first aforesaid") shall be computed on the total sale for the period intervening between the readings immediately preceding and immediately following the enforcement of the Act (hereinafter called "the period second aforesaid") as follows:(i)if the period first aforesaid is 8 days or more but is less than 16 days 12.5 % of the tax, which would have been payable on the total consumption for the period second aforesaid;(ii)if the period first aforesaid is 16 days or more but is less than 24 days 25% of the tax which would have been payable on the total consumption for the period second aforesaid.(iii)if the period first aforesaid is 24 days or more but is less than 32 days 37.5% of the tax, which would have been payable on the total consumption for the period second aforesaid.(iv)if the period first aforesaid is 32 days or more but is less than 40 (jays 50% of the tax which would have been payable on the total consumption for the period second aforesaid(v)if the period first aforesaid is 40 days or more but is less than 48 days 62.5% of the tax, which would have been payable on the total consumption for the period second aforesaid.(vi)if the period first aforesaid is 48 days or more but is less than 56 days 75% of the tax which would have been payable on the total consumption for the period second aforesaid.(vii)if the period first aforesaid is 56 days or more but is less than 64 days 87.5% of the tax, which would have been payable on the total consumption for the period second aforesaid.(viii)If the period first aforesaid is 64 days and above. The full amount of tax which would have been payable on the total consumption for the period second aforesaid:Provided that in case the licensee is unable to include the amount of tax in the bill immediately following the enforcement of the Act for want of time he may do so in the next bill:Provided further that the Tax amount shall be rounded of to the nearest ten paise.
