Section 3 in The Orissa Electricity (Duty) Act, 1961
3. Electricity duty on energy supplied to consumers.
- [(1) There shall be levied and paid to the State Government with effect from the 1st day of April, 1992, a duty (hereinafter referred to as the electricity duty), at such rate, not exceeding twenty-five paise per unit as the State Government may, by notification from time to time, specify on the energy consumed by -(a)a consumer;(b)a consumer in respect of energy supplied to him, free of cost, by a licensee or Board, or by any person or licensee other than the Board who generates such energy;(c)a licensee or Board in its own premises;(d)any person, not being a licensee or Board, who generates such energy for his own use or consumption :Provided that-(i)different rates of electricity duty may be levied for different categories of consumer or consumption ; and(ii)where energy consumed is billed by the Board on the basis of evaluated energy consumption-(a)on minimum charges,(b)in case of defective meters, and(c)in case of unmetered supply,there shall be paid electricity duty on the same number of units as is arrived at by the Board for the purpose of payment of energy charges and at the rate applicable to the category to which the consumer belongs as specified by Notification issued under Sub-section (1).(2)All Notifications that may be issued by the State Government from time to time under Sub-section (1) shall, as soon as may be after they are issued, be laid before the State Legislature for a total period of fourteen days which may be comprised in one or more sessions and if during the said period the State Legislature makes modifications, if any, therein, the notifications shall thereafter have effect only in such modified form, so however, that such modifications shall be without prejudice to the validity of any electricity duty levied or collected under the Notifications.(3)There shall also be levied for and paid to the State Government a duty [at the rate applicable to the category to which the consumer belongs as specified by Notification issued under Sub-section (1)] [Substituted vide Orissa Gazette Extraordinary No. 589/22.4.1992-Notification No. 6375-Legislative/22.4.1992.] on the energy imported from outside the State and supplied by the Board or a licensee to a consumer by any special arrangement.(4)Notwithstanding anything contained in the foregoing Sub-sections, no duty shall be levied or paid in respect of energy generated by a plant having a capacity not exceeding ten KVA.(5)The State Government may, by notification, subject to such condition, as they may impose, exempt any industry which has started production at any time after the 31st day of July, 1980 from payment of electricity duty to such extent and for such period as may be specified in the notification.]
