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State of Tamilnadu - Section

Section 6 in Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003

6. Manner of payment of electricity tax to government for sale of Electricity by licensees.

(1)Every licensee or every person other than a licensee shall:
(a)credit such tax in the Government Treasury under the Head of Account:
Major Head : 0043 Taxes and Duties on Electricity
Minor Head : 101 Taxes on Consumption and Sale ofElectricity
Sub Head : AC Receipts under the Tamil Nadu Tax onConsumption or Sale of Electricity Act, 2003
Detailed Head : 01 Sale of Electricity (DPC 0043 00 101 AC0101)
Detailed Head : 02 Captive generating plants and non-licenseesfor consumption of Electricity (DPC 0043 00 101 AC 0203)
(b)send the duplicate copy of the treasury challan to the Director with a copy to the Electricity Tax Inspecting Officer having jurisdiction over such areas.
(2)In respect of the tax to be paid for the periods of monthly or bimonthly billings on and after, the date corresponding to the fifteenth meter reading of monthly billing mode, the licensee shall credit in to the Government Treasury -
(a)an amount equal to the average monthly tax paid by him during the preceding 12 months, within thirty days after the expiry of the month for which the tax is levied.
(b)an amount equal to the difference between the amount payable under clause (a) and the tax actually recovered in that month for the sale of electricity in accordance with section 6 of the Act within further period of thirty days after the expiry of the thirty days aforesaid in clause (a).
(c)The non-preparation of the bill of charges including the tax and non delivery thereof to the consumer shall not relieve the licensee from payment of tax to the Government within the period of thirty days aforesaid after the expiry of the calendar month for which the tax is leviable. The licensee shall, under such circumstances, pay the amount of tax payable in the previous month specified in clauses (a) and (b) subject to subsequent adjustments.
Explanation. - Where any licensee makes payment by cheque, the date on which the amount of the cheque is actually transferred to the credit of the State Government shall, for the purpose of these rules, be deemed to be the date on which the licensee has paid the tax.