Section 3(1) in The Assam Electricity Duty Act, 1964
(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)
