Section 4 in The Bombay Electricity Duty Rules, 1962
4. Provisions as respects payment of duty by persons who generate energy for their own use.
(1)Every person other than a licensee who intends to generate, or intends to continue generation of energy exclusively for his own use after the commencement of these rules shall make an application for registration in Form 'A'. Such application shall, where the use is for an industrial undertaking, be made to the Electrical Engineer to Government and in any other case, to the Electrical Inspector.(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 to whom a registration number is assigned under subrule (1) -(i)shall pay the electricity duty payable in respect of a calendar month within ten days after the expiry of that month by crediting the amount of duty under the head "XIII - Other Taxes and Duties -Receipts under Electricity Duty" in such Government Treasury as may be specified in that behalf by the Electrical Engineer to Government, or as the case may be by the Electrical Inspector;(ii)shall forward a copy of the treasury challan to the Electrical Engineer to Government, or as the case may be to Electrical Inspector indicating therein the registration number assigned to him under sub-rule (1); and(iii)shall submit a quarterly return in Form 'B' to the Electrical Engineer to Government and to the Electrical Inspector on or before the 15th day of the month next following the quarter to which the return relates.
