Section 2 in The Bengal Electricity Duty Act, 1935
2. Definitions. -
In this Act, unless there is anything repugnant in the subject or context,-(1)"consumer" means any person, other than a distributing licensee, who is supplied with energy by a licensee [or by the State Government] [Words inserted by W.B. Act 61 of 1950.];(2)"energy" means electrical energy:(2a)[ "energy charge" means the amount charged (whether as energy charge or some other charge) by a licensee for the supply of energy to a consumer before deduction of rebate, if any, allowed by the licensee for payment on or before such date as may be specified by the licensee;] [Clauses (2a) and (2b) inserted by W.B. Act 4 of 1993.][Explanation] ['Explanation' inserted by W.B. Act 3 of 1999. w.e.f. 1.2.1993.]. - "Some other charge" shall include demand charge and power factor surcharge.(2b)[ "gross charge" means the aggregate amount of energy charge and fuel surcharge, if any, made by the licensee for the supply of energy;] [Clauses (2a) and (2b) inserted by W.B. Act 4 of 1993.](3)"licensee" means any person licensed under Part II of the Indian Electricity Act, 1910, to supply energy and includes any person who has obtained the sanction of the [State Government] [Words 'Provincial Government' first substituted for the words 'Local Government' by the Government of India (Adaptation of Indian Laws) Order, 1937 and thereafter the word 'State' substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] under section 28 of that Act [and also includes the West Bengal Electricity Board to be constituted under section 5 of the Electricity (Supply) Act, 1948] [Words, figures and brackets inserted by W.B. Act 61 of 1950.]; and(3a)[ "net charge" means the amount of gross charge that remains after deduction therefrom of any rebate referred to in clause (2 a) or refund of fuel surcharge, if any;] [Clause (3a) inserted by W.B. Act 4 of 1993.](4)"prescribed" means prescribed by rules made under this Act.[3. Duty on units of energy consumed. -] [[Section 3 substituted by W.B. Act 16 of 1963. Original section 3 was as under :-'3. Duty on units of energy consumed. - There shall be charged, levied and paid to the Government of Bengal, on the units of energy consumed for the purpose of lights or fans or both, a duty (hereinafter referred to as 'electricity duty') at the rates specified in the First Schedule :Provided that electricity duty shall not be leviable on the units, of energy consumed-(a)by Government, except to the extent specified in the Second Schedule;(b)by, or in respect of any-(i)local authority;(ii)railway administration, as defined in the Indian Railways Act, 1890;(iii)tramway company;(iv)mine, as defined in the Indian Mines Act, 1923;(v)industrial undertaking;(vi)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 Local Government to be used exclusively for purposes of public charity;(iii)vessel, whether sea-going or inland.']] (1) Subject to the provisions of [sub-section (3),] [Word, figure and brackets substituted for the words, figures and brackets 'subsections (2) and (3)' by W.B. Act 4 of 1993.] 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 4 of 1993.] at the rates specified in the First Schedule :[Provided that during a period of one year with effect from] [[Proviso and Explanation first inserted by W.B. Act 18 of 1979, then substituted by W.B. Act 5 of 1985. Previous proviso and Explanation was as under :-'Provided that during a period of one year with effect from the 1st day of June, 1979, no electricity duty on the units of energy consumed shall be payable by a person (other than a licensee) who generates energy from a diesel generating plant registered under section 7B for his own consumption for any industrial or manufacturing process (including cold storages and cinema houses), and for such other purpose as the State Government may by notification in the Official Gazette, specify in this behalf.Explanation. - For the purposes of this proviso, 'own consumption' shall not include any consumption for domestic purposes.']]-(a)the 1st day of June, 1979, no 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 4 of 1993.] shall be payable by a person (other than a licensee) who generates energy from a diesel generating plant, or(b)the 1st day of April, 1985, no 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 4 of 1993.] shall be payable by a person (other than a licensee) who generates energy from a [coal-based generating plant, or] [Words substituted for the words 'coal-based generating plant,' by W.B. Act 6 of 1990.](c)[] [Clause (c) inserted by W.B. Act 6 of 1990.] the 1st day of February, 1990, no 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 4 of 1993.] shall be payable by a person (other than a licensee) who generates energy from a waste-gas-based generating plant,registered under section 7B, for his own consumption for any industrial or manufacturing process (including cold storages and cinema houses), and for such other purposes as the State Government may, by notification in the Official Gazette, specify in this behalf.[Explanation. - For the purposes of this proviso, "own consumption" shall not include any consumption for domestic purposes :] [[Proviso and Explanation first inserted by W.B. Act 18 of 1979, then substituted by W.B. Act 5 of 1985. Previous proviso and Explanation was as under :-'Provided that during a period of one year with effect from the 1st day of June, 1979, no electricity duty on the units of energy consumed shall be payable by a person (other than a licensee) who generates energy from a diesel generating plant registered under section 7B for his own consumption for any industrial or manufacturing process (including cold storages and cinema houses), and for such other purpose as the State Government may by notification in the Official Gazette, specify in this behalf.Explanation. - For the purposes of this proviso, 'own consumption' shall not include any consumption for domestic purposes.']][Provided further that the State Government may, by notification in the Official Gazette, extend the period referred to in the first proviso from time to time but such extension shall not exceed a period of one year at a time] [Proviso inserted by W.B. Act 18 of 1979.] ;[Provided also that where any electricity duty is charged, levied or paid at the rates specified in any of the clauses of any article of Part C of the First Schedule, such duty may be charged, levied or paid, monthly for a period of three consecutive months on the basis of average monthly consumption during the three months immediately preceding the period as aforesaid, in such manner, in such areas, for such class of consumers and subject to such conditions as may be prescribed] [Proviso and Explanation inserted by W.B. Act 20 of 1984.].[Explanation. - The expression "month" shall mean a period of not less than 25 days and not more than 35 days and shall be computed in the manner prescribed.] [Proviso and Explanation inserted by W.B. Act 20 of 1984.](2)(a)The special rate of duty referred to in [sub-clause (ii) of clause (b) of article (2)] [Words, figures, letters and brackets substituted for the words, figure, letter and brackets 'in clause (2) of article (b)' by W.B. Act 4 of 1993.] of Part B of the First Schedule shall not be admissible unless-(i)the cost of energy consumed for purposes of electrolysis or heating in electric furnaces is twenty per cent, or more of the total cost of manufacture by electrolysis or heating in electric furnaces, and(ii)separate books of account are maintained showing separately the details of the cost of energy consumed for purposes of electrolysis or heating in electric furnaces and the total cost of manufacture by electrolysis or heating in electric furnaces.(b)An industrial undertaking claiming the benefits of the special rate of duty referred to in [sub-clause (ii) of clause (to) of article (2)] [Words, figures, letters and brackets substituted for the words, figure, letter and brackets 'in clause (2) of article (b)' by W.B. Act 4 of 1993.] of Part B of the First Schedule shall make an application in writing to an officer specially appointed in this behalf by the State Government by notification in the Official Gazette and thereupon such officer shall, after giving the applicant an opportunity of being heard and after making such enquiry (if any) as he may think fit, make an order,-(i)if he is satisfied that the requirements of this Act and the rules made thereunder have been complied with, allowing the application, or(ii)if he is not so satisfied, rejecting the application, and such order shall, subject to the provisions of clause (c) , be final.(c)The State Government may, on application or of its own motion, revise any order made under clause (b).(3)Electricity duty shall not be leviable [on the net charge for energy consumed or the units of energy consumed as recorded in the meter, as the case may be,] [Words substituted for the words 'on the units of energy consumed as recorded in the matter' by W.B. Act 4 of 1993.]-(a)by any Government, except to the extent specified in the Second Schedule;(b)by, or in respect of, any-(i)local authority,(ii)railway administration as defined in the Indian Railways Act. 1890.(iii)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 purposes of public charity,(iii)vessel whether sea-going or inland.
