Section 3 in Madhya Pradesh Vidyut Shulk Adhiniyam, 2012
3. Levy of duty on sale or consumption of electricity.
(1)Subject to the exceptions specified in section 4, every Distribution Licensee/franchisee shall pay every of month to the State Government at the prescribed time and in the prescribed manner a duty calculated at the rates specified in Part-A of the Schedule on the units of electricity sold or supplied to consumers.(2)Every consumer consuming electricity obtained through open access from outside the state shall pay every month to the State Government at the prescribed time and in the prescribed manner a duty calculated at the rates specified in Part-B of the Schedule on the units of electricity consumed by him.(3)Every Generating Company, Captive Generating Plant and produce shall pay every month to the State Government at the prescribed time and in the prescribed manner a duty calculated at the rates specified in Part-C of the Schedule on the units of electricity consumed by himself or sold to consumers within the State of Madhya Pradesh;Provided that no duty shall be payable in respect of electricity sold/supplied or consumed by any Generating Company in which the Government of Madhya Pradesh has at least fifty one percent equity.
