Section 3(1) in The Maharashtra Electricity Duty Act, 1958
(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] [These words were inserted by Maharashtra 21 of 1998, Section 3, (w.e.f. 1.5.1998).] units of energy consumed (excluding losses of energy sustained in transmission and transformation by a licensee before supply to a consumer), a duty (hereinafter referred to as "electricity duty") at the rates specified in the Schedule to this Act.
