Section 3 in The West Bengal Duty On Inter-State River Valley Authority Electricity Act, 1973
3. Duty on units of energy consumed. -
There shall be charged, levied and paid to the State Government a duty (hereinafter referred to as "electricity duty") [on the net charge for energy consumed or the units of energy consumed, as the case may be,] [Words substituted for the words 'on the units of energy consumed' by W.B. Act 16 of 1993.] at the rates in force from time to time as specified in the First Schedule:Provided that electricity duty shall not be leviable [on the net charge for energy consumed or the units of energy consumed, as the case may be,] [Words substituted for the words 'on the units of energy consumed' by W.B. Act 16 of 1993.]-(a)by any Government, except to the extent specified in the Second Schedule;(b)by, or in respect of, any-(i)railway administration as defined in the Indian Railways Act, 1890;(ii)inter-State river valley authority;(iii)local authority;(iv)institution or class of persons specified in the Second Schedule,except to the extent specified in the Second Schedule;(c)in any-(i)place of public worship, public burial or burning ground or other place for the disposal of the dead;(ii)premises declared by the State Government to be used exclusively for the purposes of public charity;(iii)vessel, whether sea-going or inland.
