Section 11(9) in The Bengal Electricity Duty Act, 1935
(9)any consumer, being a landlord, or other person who supplies energy to one-roomed or two-roomed shops or tenements in any one building, in respect of the energy supplied to any such shop or tenement in which not more than [twenty-five units] [Words substituted for the words 'fifteen units' by W.B. Act 25 of 1969.] of energy have been used in any one month.
