Section 12(2) in The Gujarat Electricity Duty Act, 1958
(2)In particular, and without prejudice to the generality of the foregoing power, [such rules may-(a-1) prescribe, under the proviso to clause (vii) of sub-section (2) of section 3, the form of certificate regarding eligibility, the form of application for obtaining such certificate and the period within which [and the officer to whom] such application shall be made;][(a-2) prescribe the terms and conditions subject to which the new industrial undertaking under clause (vii) and the additional unit of the industrial undertaking under clause (viii) of sub-section (2) of section 3 shall be entitled for exemption from payment of electricity duty;] [Substituted by Gujarat Act No. 8 of 2013, dated 30.3.2013.](a)[ prescribe the time and manner of payment of electricity duty, the manner and conditions for extending the date of payment of electricity duty and payment of electricity duty by instalments; the circumstances in which and conditions subject to which and the period for which deferment of payment of electricity duty may be allowed under section 4;] [Clause (a) was substituted for the original by Gujarat 8 of 1999, Section 6 (w.e.f. 01-04-1999).](b)prescribe the form of the books of account to be kept, and the times at which, the form in which and the officers to whom the returns required by section 5 shall be submitted;(c)prescribe the qualifications of Inspectors under section 6;(d)prescribe the rules, if any, subject to which the Inspectors may exercise the powers under section 7;(dd)[ prescribe the circumstances in which, the terms and conditions subject to which and the period for which the interest or penalty may be waived under sub-section (5) of section 8.] [Clause (dd) inserted by Gujarat 27 of 2005, dated 15th September, 2005 (w.e.f 01-10-2005)](e)[ prescribe the procedure for securing any concession or exemption under the Act; [Clause (e), (f), (g) and (h) were inserted by Gujarat 20 of 1968, Section (1) (ii).](f)prescribe the procedure for referring questions to the authority, specified under [Part II [of Schedule I or as the case may be, of Schedule II]] and for filing an appeal to the State Government against the decision of such authority;](g)prescribe the procedure and the period of limitation for claiming refund of the amount of electricity duty paid in excess of the amount payable under this act made be consumer;(h)provide the installation and the reading of meters and sub-meters;](i)[] [Clause (e) was relettered as clause (i) by Gujarat 20 of 1968, Section 6(1) (iii).] provide for giving effect to the provisions of this Act.
