Section 3(1) in Maharashtra Electricity Duty Act, 2016
(1)Subject to the provisions of sub-section (2), there shall be levied and paid to the State Government, on the consumption charges or the units of energy consumed, a duty (hereinafter referred to as "Electricity Duty") at the rates classified as per the Tariff Schedule of the Commission, from time to time, on the basis of use of the premises by the consumer on whose name energy is supplied by the licensee, or a consumer who is consuming energy produced from an independent source other than that supplied by the licensee, for his own use as specified in the Schedules, which are based on the following classifications :-(a)the consumption charges where energy is supplied by the licensee;Explanation. - For the purpose of this sub-section, "use of the premises by the consumer on whose name energy is supplied" means the basis of purpose for which the consumer in whose name supply has been released and measured by the meter installed at point of supply by the licensee, on which the consumption charges are billed as per the tariff, however, in huge industrial parks, commercial premises or malls where electricity is supplied at single point or as bulk consumers and further it is re-distributed as one of the utility service provided by the owner of the premises to the end users occupying the area on lease or rent or otherwise, whose purpose of use of electricity at the user's end may vary categorically;(b)units of energy consumed by a person and energy produced through the-(i)Captive generation;(ii)Co-generation;(iii)Standby generation;(iv)Renewable Energy; or(v)Independent Power Producer (IPP);(c)units of energy consumed which are not covered under clauses (a) and (b), that is, open access or other sources.
