Bombay Presidency - Act
Bombay Electricity Duty Act, 1958
BOMBAY PRESIDENCY
India
India
Bombay Electricity Duty Act, 1958
Act 40 of 1958
- Published on 9 May 1958
- Not commenced
- [This is the version of this document from 9 May 1958.]
- [Note: The original publication document is not available and this content could not be verified.]
(This Act received the assent of the Governor on 6th May, 1958; assent was first published in Maharashtra Government Gazette, part 4, on 9th May 1958.)An Act to provide for the levy of a duty on consumption of electrical energy in the State of BombayWhereas it is expedient to provide for the levy of a duty on consumption of electrical energy in the State of Bombay; It is hereby enacted in the Ninth year of the Republic of India as follows:-(2)It extends to the whole of the [State of Maharashtra], (3)It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. (a)"consumer" means any person who is supplied with energy on payment of charges or otherwise by a licensee or by any other person who generates energy but does not include a licensee to whom energy is supplied [by a bulk licensee, within the meaning of clause IX of the Schedule to the Indian Electricity Act, 1910, or] by the State Electricity Board constituted under section 5 of the Electricity, (Supply) Act, 1948, and the word "consume", with its grammatical variations shall be construed accordingly; [(aa) "consumption charges" means the charges levied by the licensee, under the Electricity (Supply) Act, 1948, for the energy consumed by a consumer which charges shall include the energy charges, maximum demand charges, fuel adjustment charges and fuel cost adjustment,](b)"energy" means electrical energy when generated, transmitted, supplied or used for any purpose except the transmission of a message; (c)"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 under section 28 of that Act, [the Central Government or a State Government when it is engaged] in a business of supplying energy and the State Electricity Board constituted under section 5 of the Electricity (Supply) Act, 1948: [(ca) "new industrial undertaking" means any industrial undertaking which-(i)is not formed by the splitting up or the reconstruction of business already in existence; or [(ii) is not formed by transfer, to a new business, of machinery or plant or any part thereof, previously used for any purpose in India, exceeding in value twenty per cent, of the total value of the machinery or plant of such new industrial undertaking when it begins to manufacture or produce articles for the first time; and](iii)which begins or has begun to manufacture or produce articles for the first time on or after the commencement of the Bombay Electricity Duty (Amendment) Act, 1962, or at any time within a period of five years immediately preceding such commencement;] (d)"prescribed" means prescribed by rules made under this Act. (2)[(a)] Electricity duty shall not be leviable on the [consumption charges or the] units of energy consumed-[(i) by the Government of Maharashtra (save in respect of premises used for residential purposes);(ia)by or in respect of any municipal corporation, municipality, municipal committee, town committee, notified area committee, Cantonment Board, Zilla Parishad or Village Panchayat constituted under any law for the time being in force in the State, for the purpose, of, or in respect of [a school or college imparting education or training in academic or technical subjects, a hospital, nursing home, dispensary, clinic, public street lighting, public water works and system of public sewers or drains (save in respect of premises used for residential purposes)]; (ib)by any licensee for purposes directly connected with the construction, maintenance or operation of any generating, transmitting and distributing system of the licensee;] (ii)by a tramway company, save in respect of premises used for residential and office purposee; [(iii) by or in respect of any statutory University and institution run by the statutory University for the purpose of or in respect of education, research and training (save in respect of premises used for residential purposes);(iiia)by or in respect of charitable institution registered under the Bombay Public Trusts Act, 1950, for the purpose of, or in respect of, a school or college imparting education or training in academic or technical subjects (save in respect of premises used for residential purposes)]; (iv)where the energy is generated by any person for the purpose of supplying if for the use of vehicles or vessels; (v)where the energy is generated at a voltage not exceeding 100 volts; (vi)in respect of such industrial or agricultural purposes (other than residential or office purposes) in such areas and subject to such terms and conditions and for such period as the State Government may, having regard to the need and conditions of industrial and agricultural development in the areas by general or special order specify in that behalf. [(vii) for any industrial purpose or process, in the Vidarbha region [Marathwada region, in the Raigad, Sindhudurg and Ratnagiri Districts and in the Thane District (but excluding therefrom the part adjoining Greater Bombay, which is encircled by the Thane-Bassein creek)] in respect of any new industrial undertaking during a period of five years from the date on which such undertaking [has begun to manufacture or produce articles for the first time before the commencement of the Maharashtra Tax Laws (Levy and Amendment Act, 1988:][Provided that, a new industrial undertaking which begins to manufacture or produce articles for the first time on any date after the commencement of the Bombay Electricity Duty (Amendment) Act, 1986 (hereinafter referred to in this sub-clause as "the said date"), shall make an application in the prescribed manner and form within two years from the said date; and thereupon the provisions of this sub-clause shall apply to such undertaking from the said date:][ [Provided further that,] the state Government may, either prospectively or retrospectively, by notification in the Official Gazette, exclude,-(a)any areas aforesaid or any part thereof (regard being had to the price of energy prevailing therein and to the state of industrial development thereof); or (b)any new industrial undertaking [or class of new industrial undertaking, subjects to such conditions and restrictions] as may be specified in this behalf by the State Government in such notification; and thereupon the provisions of [this sub-clause] shall not apply in those areas or part thereof or in relation to such new industrial undertaking [or class of new industrial undertaking.] (b)In those parts of the State not mentioned in [sub-clause] (vii) of clause (a) (but excluding Greater Bombay) electricity duty on the units of energy consumed by any new industrial undertaking for any industrial purpose or process, shall, during a period of five years commencing from the date from which such undertaking [has begun to manufacture or produce articles for the first time before the commencement of the Maharashtra Tax Laws (Levy and Amendment) Act, 1988] be leviable at half the rates specified in the Schedule to this Act: [Provided that, a new industrial undertaking which begins to manufacture or produce articles for the first time on any date after the commencement of the Bombay Electricity Duty (Amendment) Act, 1986 (hereinafter referred to in this sub-clause as "the said date"), shall make an application in the prescribed manner and form within two years from the said date; and thereupon the provisions of this sub-clause shall apply to such undertaking from the said date:][ [Provided further that] the State Government may, either prospectively or retrospectively, by notification in the Official Gazette, exclude,-(a)any area aforesaid or any part thereof (regard being had to the price of energy prevailing therein and to the State of industrial development thereof) or (b)any new industrial undertaking [or class of new industrial undertaking subject to such conditions and restrictions,] as may be specified in this behalf by the State Government in such notification, and thereupon the provisions of this clause shall not apply in those areas or part thereof or in relation to such new industrial undertaking [or class of new industrial undertaking.] (2)Every person, not being a licensee who generates energy and supplies the same to any other person free of charge, shall collect and pay to the State Government at the time and in the manner prescribed the proper electricity duty payable, under this Act on the units of energy consumed by that other person. (3)Where any person fails or neglects to pay, at the time and in the manner prescribed, the amount of electricity duty [due from him in respect of energy supplied to, or consumer by, any person at any time,] the licensee, or as the case may be, the person supplying energy free of charge, may, without prejudice to the right of the State Government to recover the amount [under section 8 deduct such amount of electricity duty from the amount, if any, deposited by the consumer with the licensee or such person or] after giving not less than seven clear days notice in writing to such person, cut off the supply of energy to such person; and he may, for that purpose, exercise the power conferred on a licensee by sub-section (1) of section 24 of the Indian Electricity Act, 1910, for recovery of any charge or sum due in respect of energy [supplied to, or consumed by, such person.] (4)The licensee, or as the case may be, the person supplying energy free of charge shall be entitled to a rebate of such amount as may from time to time be determined by the State Government, regard being had to the cost of collection of the duty incurred by such licensee, or person supplying energy free of charge. (5)Every person other than a licensee who generates energy for his own use shall pay to the State Government at the time and in the manner prescribed the proper electricity duty payable under this Act on the units of energy consumed by him.[(6) Notwithstanding anything contained in the foregoing sub-section of this section, where the State Government is satisfied that there is a bona fide mistake, on the part of any licensee, person supplying energy free of charge or person generating energy for his own use, in paying the proper electricity duty, on account of wrong meter reading or mis-classification of consumption falling under any particular part or clause in the Schedule, the State Government may, at any time, by order, waive or write-off, with retrospective effect, the recovery or the amount of the electricity duty or any part thereof due at the proper rate and of the amount of interest, if any, payable for delayed payment under section 8.][4A. Reference for decision to authority question as to Part or clause of Schedule under which any consumption of energy falls. - (1) Where any question arises as to the part or clause in the Schedule to this Act under which any consumption of energy falls, or where the energy is consumed for different purposes what portion of consumption should be governed by such Part or clause, the question shall be referred for decision to such authority, as the State Government may, by notification in the Official Gazette, specify for the whole or any part of the State. The authority after such inquiry, as it deems fit, shall record its decision. (2)The decision recorded by the authority under sub-section (1) shall, subject to any appeal under section 7A to, or revision under section 7B by, the State Government, and the order of the State Government in such appeal or revision, be final.] (2)Every Inspector shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code. (2)All searches made under sub-section (1) shall be made in accordance with the provisions of [the Code of Criminal Procedure, 1973.][7A. Appeal. - An appeal against the decision of the authority under sub-section (1) of section 4A shall lie to the State Government and such appeal shall be made within sixty days from the date of the decision. (a)if the sum was payable under sub-section (1) of section 4, either from the consumer, or, subject to the proviso to the said sub-section, from the licensee, at the option of the State Government [or any officer authorized by the State Government in this behalf], (b)if the sum was payable under sub-section (2) of section 4, either from the consumer or from the person supplying energy, free of charge, at the option of the State Government [or any officer authorized by the State Government in this behalf], (c)if the sum was payable under sub-section (5) of section 4 from the person who generates energy for his own use. (a)fails to keep books of account or to submit returns in accordance with the provisions of section 5 and the rules made in that behalf under section 12, or [(ai) contravenes any rule made under the Act, or](b)wilfully obstructs an Inspector in the exercise of the powers conferred upon him by or under his Act, he shall, on conviction, be punished with fine which may extend to [one thousand rupees].(2)Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.Explanation. - For the purposes of this section,-(a)"company" means a body corporate and includes a firm or other association of individuals; and (b)"director" in relation to a firm means a partner in the firm. (2)In particular, and without prejudice to the generality of the foregoing power such rules may-(a)prescribe the time and manner of payment of the electricity duty under section 4; (b)prescribe the form of the books of account to be kept, and the times at which, the form in which and the officers to whom the returns required by section 5 shall be submitted; (c)prescribe the qualifications of Inspectors under section 6; (d)prescribe the rules, if any, subject to which the Inspectors may exercise the powers under section 7; [(e) provide for installation of reading of meters and sub-meters;(f)prescribe the procedure for securing any concession or exemption under the Act; (g)provide for charging fees for the supply of copies of any documents under the Act; (h)prescribe the procedure for referring questions to the authority, and for filing an appeal to the State Government against the decision of such authority, under paragraph II of the Schedule;] [(i)] provide for giving effect to the provisions of this Act. (3)The making of rules under this section shall be subject to the condition of previous publication.[(4) Every rule made under this section shall be laid, as soon as may be after it is made, before each House of the State Legislature while it is in session for a total period of thirty days which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall from the date of publication of a notification in the Official Gazette of such decision have effect only in such modified form or be of no effect, as the case may be; so however that any such modification or annulment shall be without prejudice to the validity of anything previously done or omitted to be done under that rule.] (a)consumed by the Government of India or sold to the Government of India for consumptions by that Government, or (b)consumed in the construction, maintenance or operation or any railway of the Government of India, or sold to that Government for consumption in the construction, maintenance or operation of any railway. (i)Part II of the Bombay Finance Act, 1932; (ii)The Central Provinces and Berar Electricity Duty Act, 1949. (iii)The Saurashtra Electricity Duty Act, 1956: Provided that such repeal shall not affect-(a)the previous operation of any law so repealed or anything duly done or suffered thereunder; or (b)any right, privilege, obligation, or liability acquired, accrued or incurred under any law so repealed; or (c)any penalty or punishment incurred in respect of any offence committed against any law so repealed; or (d)any investigation legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty or punishment as aforesaid: and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty or punishment may be imposed as if this Act had not been passed:Provided further that, subject to the preceding proviso, rates of duty or of interest prescribed, or rules or forms framed, under the provisions of Part II of the Bombay Finance Act, 1932 and any appointment of Inspectors made under any of the repealed provisions shall be deemed to have been prescribed, framed or made under the corresponding provisions of this Act, and shall continue to be in force accordingly, unless and until superseded by anything done or any action taken under this Act.
NotificationsG. N., I. & L. D., No. ELD. 1062-Elec., dated 22nd August, 1962 (M.G., Part 4-B, page 2680) - In exercise of the powers conferred by sub-section (2) of section 1 of the Bombay Electricity Duty (Amendment) Act, 1962 (Maharashtra 26 of 1962), the Government of Maharashtra hereby appoints the 1st day of October 1962 to be the date on which the said Act shall come into force.G. N., I. & L. D., No. ELD. 1063-Elec., dated 14th May, 1963 (M.G., Part 4-B, page 578) - In exercise of the powers conferred by sub-section (2) of section 1 of the Bombay Electricity Duty (Amendment) Act, 1963 (Maharashtra 18 of 1963), the Government of Maharashtra hereby appoints the 1st day of June 1963 to be the date on which the said Act shall come into force.G.N., I. & L.D., No. ELD. 1072/278329- Elec. I, dated 27th September, 1972 (M.G., Part 4-B, page 1678) - In exercise of the powers conferred by sub-section (2) of section 1 of the Bombay Electricity Duty (Amendment) Act, 1972 (Maharashtra 28 of 1972), the Government of Maharashtra hereby appoints the 1st day of October 1972 to be the date on which the said Act shall come into force.G.N., I. E. & L.D., No. ELD. 1075/1530/NRG-3, dated 27th January, 1976 (M.G., Part 4-B, page 264) - In exercise of the powers conferred by sub-section (2) of section 1 of the Bombay Electricity Duty (Amendment) Act, 1975 (Maharashtra 74 of 1975), the Government of Maharashtra, hereby appoints the 1st day of January 1976 to be the date on which the said Act shall come into force.G.N., I. E. & L.D., No. ELD. 1077/2168-CR-NRG-2, dated 29th August, 1978 (M.G., Part 4-B, page 980) - In exercise of the powers conferred by sub-section (2) of section 1 of the Bombay Electricity Duty (Amendment) Act, 1978 (Maharashtra 18 of 1978), the Government of Maharashtra hereby appoints the 1st day of September 1978 to be the date on which the said Act shall come into force.G.N., R.D., No. ELD. 1058 (i)-N, dated 30th June, 1958 (P.G., Part 4-B, page 665) - In exercise of the powers conferred by sub-section (3) of section 1 of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), the Government of Bombay hereby appoints the 1st day of July 1958 to be the date on which the said Act shall come into force.G.N., I. & L.D., No. ELD. 1762-Elec., dated 1st October, 1962 (M.G., Part 4-B, page 2901) - Whereas, it is expedient regard being had to the price of energy prevailing in certain areas and to the state of industrial development thereof to exclude them for the purposes of paragraph (vii) of clause (a) of sub-section (2) of section 3 of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958) and the proviso to clause (b) of that sub-section;Now, therefore, in exercise of the powers conferred by the proviso to paragraph (vii) of clause (a) of sub-section (2) of section 3 of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958) and the proviso to clause (b) of that sub-section the Government of Maharashtra hereby excludes -(i)the areas mentioned in Part I of the Schedule appended hereto, for the purpose of the aforesaid paragraph (vii), and (ii)the areas mentioned in Part II of the said Schedule for the purpose of the aforesaid clause (b).
1. Short title, extent and commencement. - (1) This Act may be called the [Maharashtra Electricity Duty Act].
2. Definitions. - In this Act, unless the context requires otherwise,-
3. Duty on units of energy consumed. - (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] 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.
4. Payment of electricity duty. - (1) Every licensee shall collect and pay to the State Government at the time and in the manner prescribed the proper electricity duty payable under this Act on the [consumption charges] of energy supplied by him to consumers. The duty so payable shall be a first charge on the amount recoverable by the licensee for the energy supplied by him and shall be a debt due by him to the State Government:
Provided that where the licensee has been unable to recover his dues for the energy supplied1 by him, he shall not be liable to pay the duty in respect of the energy so supplied.5. Licence etc. to keep books of account and submit returns. - Every licensee, and every person not being a licensee who supplies energy free of charge as mentioned in sub-section (2) of section 4,and every other person who is liable to pay electricity duty under sub-section (5) of section 4 shall, save in respect of energy exempt from electricity duty under sub-section (2) of section 3, keep books of account in the prescribed form and submit to the State Government or to the prescribed officer returns in such form, and at such times as may be prescribed, showing the units of energy supplied by him to each consumer, or as the case may be, consumed by him, and the amount of the duty payable thereon and recovered or paid by him under section 4.
[5A. Power to exempt. - Subject to such conditions as it may impose, the State Government may, if it considers it necessary in the public interest so to do, notification in the Official Gazette, exempt [whether prospectively or retrospectively,] the consumption of energy in the whole or any part of the State in respect of any class of premises or purposes or in respect of energy consumed upto a specified limit, from payment of the whole or any part of the electricity duty payable under Part A, [Part B, [Part F or Part G] ] of the Schedule to this Act.]6. Inspecting Officers. - (1) The State Government may by notification in the Official Gazette appoint any persons as it thinks fit, having the prescribed qualifications to be Inspectors for the purposes of this Act.
7. Powers of Inspectors. - (1) Subject to the provisions of any rules made by the State Government in this behalf, an Inspector may -
(i)require production for inspection of such books and records as may be necessary for ascertaining or verifying the amount of electricity duty leviable under the Act;(ii)enter and search any premises where energy is, or is believed to be supplied for the purpose of-(a)verifying the statements made in the books of account kept and returns submitted under section 5,(b)testing the reading of meters,(c)verifying the particulars required in connection with the levy of electricity duty;(iii)exercise such other powers and perform such other duties as may be necessary for carrying out the purposes of this Act or the rules mad thereunder.7B. Revision. - Where no appeal is made under section 7A, the State Government may, at any time, suo motu, for the purpose of satisfying itself as to the legality or propriety of the decision of the authority under sub-section (1) of section 4A, call for and examine the record or the case. If it appears to the State Government that any decision so called for should be modified, annulled or reversed, the State Government may, after giving the person affected thereby an opportunity of being heard pass such order thereon as it thinks just.]
8. Recoveries. - [Any sum due on account of electricity duty, if not paid at the time and in the manner prescribed, shall be deemed to be in arrears, and thereupon, interest on such sum shall be payable at the rate of 18 per cent, per annum for the first three months immediately after the time such sum has become due and thereafter at the rate of 24 per cent, per annum till such sum is paid;] and the sum together with any interest thereon shall be recoverable either through a civil court or as an arrear of land revenue-
9. Penalties. - If any person-
10. Offences by companies. - (1) Where an offence under this Act has been committed by a company, every person who at the time the offence was committed was in charge of and was responsible to the company for the conduct of the business of the company, as well as the company shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:
Provided that nothing contained in this sub-section shall render any such person liable to any punishment provided in this Act if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.11. Protection of action taken in good faith. - No suit, prosecution or other legal proceeding shall lie against any person for anything which is in good faith done or intended to be done under this Act.
12. Power to make rules. - (1) The State Government may make rules not inconsistent with the provisions of this Act, for the purpose of carrying into effect the provisions of this Act.
13. Savings. - For the avoidance of doubt, it is hereby declared that nothing in this Act shall be taken to impose or authorise the imposition of, a tax on the consumption or sale of electricity (whether produced by a Government or other persons) which is-
14. Repeals and savings. - On the commencement of this Act the following provisions shall stand repealed, namely:-
15. Consequential. - In the Bombay Finance Act, 1932, in the long title and in the preamble, the words "to provide for the levy of a duty on consumption of electrical energy" shall be deleted.
[Schedule](See section 3)| [Part A]() | |
| In respect of,—(I) Premises used forresidential purpose;(ii) Premises used foreducational purpose; and(iii) any other premises or consumption of energyfor any purpose not falling under any other part of thisschedule. | At such rate or ratesnot exceeding 20 per cent, of the consumption charges as theState Government may, either prospectively or retrospectively, bynotification in the Official Gazette, specify. |
| [PART B]() | |
| In respect of,—(I) premises used for business,trade, commercial or professional purpose;(ii) premises used for studio;(iii) premises used for sports andsocial clubs;(iv) a hospital or nursing home ordispensary or clinic;(v) consumption forthe purpose of advertisement or display in public place or in oron premises other than those in which goods or services,advertised or displayed, are sold, supplied or provided; and(vi) temporary supply for exhibitions, entertainments orsocial functions. | At such rate or ratesnot exceeding 30 per cent of the consumption charges as the StateGovernment may, either prospectively or retrospectively, bynotification in the Official Gazette, specify. |
| [PART C]() | |
| In respect of permanent or temporary supply for cinema houses,theatres, circuses or Loknatya. | At such rate or rates not exceeding 25 per cent, of theconsumption charges as the State Government may, eitherprospectively or retrospectively by notification in the OfficialGazette, specify. |
| PART D**[Deleted by Maharashtra 9 of 1988, Section 7(3)]. | |
| [PART E*]()*[Deleted by Maharashtra 9 of 1988, Section 7(3)]. | |
| [PART F]]() | |
| In respect to premises used for industrialundertaking for consumption of energy therein (excluding any partthereof used for residential, commercial or office purpose) [[andin respect of consumption for poultry farming or hatcheries]]() | At such rate or rates no exceeding [[15 percent, of the consumption charges]]() as the State Government mayeither prospectively or retrospectively by notification inOfficial Gazette, specify in respect of premises in any area usedfor any class of industrial undertaking [[and in respect ofconstruction for poultry farming or hatcheries]](). |
| [PART G]() | |
| In respect of,—(a) every person notbeing a licencee who generates energy and supplies the same toany other person free of charge for consumption of energy by thatother person; and(b) every person other than a licensee whogeneration energy for consumption of energy by him. | at such rate or rates not exceeding [[150 paiseper unit]]() as the State Government may, either prospectively orretrospectively, by notification in the Official Gazette,specify. |
| [PART H]() | |
| (a) In respect of consumption for agricultural purposes. | At such rate or rates not exceeding 30 percent, of the consumption charges as the State Government may,either prospectively or retrospectively, by notification in theOfficial Gazette, specify." |