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[Cites 0, Cited by 0] [Section 12] [Entire Act]

State of Bihar - Subsection

Section 12(2) in The Bihar Electricity Duty Act, 1948

(2)Notwithstanding anything contained in any judgement, decree or order of any court, tribunal or authority.
(a)Any duty or surcharge levied, collected and paid, recoverable under the Act between and in respect of the period from 1.4.81 to the date of this amendment shall be deemed to have been validly done.
(b)No suit or other proceeding shall be maintained or continued in any court, tribunal or authority for (refund of such duty or surcharge already collected and no enforcement shall be made by any court, tribunal or authority for any decree or order directing the refund of any such duty or surcharge which has been collected.]
[The Schedule] [Substituted by Act 15 of 1993 dated 22.8.93.][See Section 3]
Serial no. Premises Rate of duty
1 2 3
1. For agricultural, irrigation and industrial purposes save inrespect of its premises used for residential or office purposes. 2 paise per unit of energy
2. For domestic purposes in all premises not falling underserial no. 1. 8 paise per unit of energy.
3. For mining purposes in all premises where total load does notexceed 100 BHP. 8 paise per unit of energy.
4. For commercial purposes in all premises not falling underserial no. 1, 2 and 3. 12 paise per unit of energy.
5. For mining purposes in all premises where total load exceed100 BHP. 15 paise per unit of energy.
6. In premises where supply of electricity is unmetered by BiharElectricity Board. 10 percent of the energy charges.
The rates mentioned in this Schedule may be refixed by the State Government by an order published in the Official Gazette with the previous consent of the "President of India."The Schedule(See Section 3)Rate of Duty
A. For a mine or an Industrial undertaking save in respect of itspremises used for residential or office purpose. Such rate or rates not exceeding 2 naye paise per unit ofEnergy as may, from time, be fixed by the State Government withthe previous consent of the President, by order in his behalf.
B. For other purposes-  
  (1) In all premises not falling under article (2) Such rate not exceeding 7 naye paise per unit of energy asmay, from time to time, be fixed by the State Government with theprevious consent of the President, by order in this behalf.
  (2) In all premises where the supply of energy is unmetered,for- Such rate per mensem as may, from time to time, be fixed bythe State Government with the previous consent of the President,by order in this behalf not exceeding-
Serial No. Premises Rate of duty
1 2 3
    Naye Paise
  Every lamp of less than 30 watts. 32
  Every lamp of 30 watts or more but less than 40 watts. 47
  Every lamp of 40 watts or more but less than 60 watts. 63
  Every lamp of 60 watts or more but not exceeding 100 watts. 91
  Every additional 15 watts or fraction thereof in excess of100 watts in any lamp 16
Explanation.-For the purposes of this Schedule-  
  (i) The expression "industrial, and undertaking"means all buildings or premises wherein or within the precinctsof which any manufacturing process as defined in clause (k) ofsection 2 of the Factories Act, 1948 (63 of 1948) is carried on;
  (ii) The expression "Lamp" includes any othercontrivance by which energy, is consumed.
2. In respect of all premises where the supply of energy by aLicensee is unmetered for- Such rate not exceeding annas for mensem as may,from time to time, by fixed by the[State] [Substituted by para 4(1) of A.L.O. for 'Provincial'.]Government bynotification in this behalf.
  Every lamp of less than 30 watts. 5
  Every lamp of 30 watts or more but less than 40. 7 ½
  Every lamp of 40 watts or more but less than 60. 10
  Every lamp of 60 watts or more but not exceeding 100, and 15
  For every additional 15 watts or fraction thereof in excessof 100 in any lamp 2 ½
Explanation. - For the purpose of the rates of duty, the word "lamp" includes any other contrivance by which energy is consumed. This explanation was added and deemed always to have been added to this "First schedule" by Section 8 of the Bihar Finance Act, 1955 (Bihar Act IV of 1955) which came into force from 1st April 1955.The second schedule to the parent Act was repealed by Section 4 of the Bihar Electricity Duty (Amendment) Act, 1963 (Bihar Act XX of 1963) which came into force from the 1st January, 1964. This second Schedule read as follows :-The Second Schedule(See the proviso to Section 3)Exemptions