Section 3B in The Rajasthan Electricity (Duty) Rules, 1970
3B. [ Time and manner of payment of duty by persons generating energy for their own use or who generate energy and supply the same to others free of charge. [Added by Notification No. F. 9(1)FD/CT/70-1, dated 4-7-79, G.S.R. 27, published in Rajasthan Gazette Extraordinary Part IV-C, dated 4-7-79, pp. 241-254.]
(1)Every person (other than a supplier) who intends to generate or intends to continue generation of energy for his own use of consumption or supplies the same to others free of charge shall make an application for registration in Form X to the Commissioner or to an officer authorized by him within thirty days from the date of publication of the Rajasthan Electricity (Duty) (Amendment) Rules, 1979 in the official gazette or within 30 days from the date he starts generation of energy for his own use or consumption, whichever is later. The Commissioner, or the authorized officer shall assign a registration number to such applicant within a period of thirty days from the receipt of such application.(2)No person to whom a registration number is assigned under sub-rule (1) shall cause any extension or replacement to be made in his generating set without making a fresh application under sub-rule (1) and obtaining a fresh registration number under that sub-rule.(3)Every person generating energy for his own use or consumption shall install a suitable meter (duty tested) by an Electrical Inspector or by an officer authorized by the Commissioner to record the amount of energy used or consumed by him every month for the purposes of payment of electricity duty. He shall at his own cost get it tested by the Electrical Inspector or by an officer authorized by the Commissioner before installation.(4)The meter installed under sub-rule (3) shall be so maintained as to record the consumption correctly. The meter shall be deemed to be correct if it conforms with the requirements of sub-rule (1) and sub-rule (2) of Rule 57 of the Indian Electricity Rules, 1956.(5)Where a meter installed at the premises of a person generating energy for his own use or consumption becomes inaccurate or inoperative the quantity of energy used or consumed for the period the meter remains inaccurate or inoperative shall be determined for the purpose of duty by the Commissioner or by an officer authorized by him after affording a reasonable opportunity of hearing to the person affected.(6)The electricity duty payable under sub-section (5) of section 5 of the Act on the energy used or consumed shall be deposited by him within 15 days of the close of the month to which the duty relates, in the Government treasury in Form IX as appended to these rules and send the duplicate copy of the Treasury Challan to the Commissioner or to any other officer authorized by him in this behalf so as to reach him within a period of 30 days from the close of the month to which the duty relates.(7)Every person not being a supplier, who generates energy and supplies the same to any other person free of charge under subsection (6) of section 5 shall-(a)install a suitable meter (duly tested) to record the energy supplied free of charge, and(b)collect and pay within 15 days of the close of the month to which the duty relates in the Government treasury in Form IX as appended to these rules and send the duplicate-copy of the Treasury Challan to the Commissioner or to any officer authorized by him in this behalf so as to reach him within a period of 30 days from the close of the month to which the duty relates.(8)If duty has been paid in excess of what is payable under the Act, the Commissioner or any officer authorized by him shall authorize the refund of the excess duty so paid to the person concerned by adjustment against future dues of duty or by payment in cash where the person ceases to generate energy for his own use or consumption or to supply the same to others free of charge.]
