Section 2(4)(c) in The Bengal Electricity Duty Act, 1935
(c)in any-(i)place of public worship, public burial or burning-ground or other place for the disposal of the dead;(ii)premises declared by the Local Government to be used exclusively for purposes of public charity;(iii)vessel, whether sea-going or inland.']] (1) Subject to the provisions of [sub-section (3),] [Word, figure and brackets substituted for the words, figures and brackets 'subsections (2) and (3)' by W.B. Act 4 of 1993.] there shall be charged, levied and paid to the State Government a duty (hereinafter referred to as 'electricity duty'), [on the net charge for energy consumed or the units of energy consumed, as the case may be,] [Words substituted for the words 'on the units of energy consumed' by W.B. Act 4 of 1993.] at the rates specified in the First Schedule :