(1)There shall be levied and paid to the State Government a duty, to be called the "electricity duty" at the rate of ten paise per unit of energy-(a)supplied to a consumer by the Board ; or(b)supplied to a consumer by a licensee generating energy or procuring energy in bulk from the Board ; or(c)[ consumed by any person or any orgnization generating energy.] [Substituted by Assam Act No. 18 of 2017, dated 30.3.2017.]"Explanation :- In case of electrical energy consumed by any person or any organization generating energy, the aggregate value of energy charges shall be determined at the rate per unit as may be notified by the Assam Power Distribution Company Limited (APDCL) or the Assam Electricity Regulatory Commission (AERC), as the case may be, from time to time, for similar category of consumers." (Inserted by THE ASSAM ELECTRICITY DUTY (AMENDMENT) ACT, 2019)(2)Notwithstanding anything in sub-section (1) shall apply to the consumption or sale of energy which is-(a)consumed by or sold to the Government of India for consumption by that Government; or(b)consumed in the construction, maintenance or operation of any railway by the Government of India or a railway company operating that railway, or sold to that Government or any such railway company for consumption in the construction, maintenance or operation of any railway.(3)For the purpose of computing the electricity duty under this section, the consumption shown by the meters starting after the first meter reading date after the commencement of this Act shall be taken into account and consumption in a month shall form the basis of calculation.
