Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Entire Act]

State of Maharashtra - Section

Section 13 in The Maharashtra Tax on Sale of Electricity Act, 1963

13. Power to make rules.

(1)The State Government may, by notification in the Official Gazette, make rules to carry out the purposes of this Act.
(2)In Particular, and without prejudice to the generality of the foregoing power such rules may-
(a)prescribe the time or times and the manner of payment of tax under section 4;
(b)[* * *] [Clause (b) was deleted by Maharashtra 32 of 1974, Section 4.]
(c)prescribe the form of books of account to be kept and the times at which and the form in which, the returns required by section 6 shall be submitted;
(d)prescribe the qualifications, the powers and duties of Inspectors under section 8;
(e)prescribe the circumstances in which, and conditions subject to which, refund may be granted under section 10;
(f)provide for giving effect to the provisions of this Act.
(3)The power to make rules conferred by this section shall, except on the first occasion of the exercise thereof, be subject, to the condition of the rules being made after previous publication.
(4)Every rule made under this section shall be laid, as soon as may be after it is made, before each House of the State Legislature while it is in session for a total period of thirty days which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, both Houses agree in making modification in the rule or both Houses agree that the rule should not be made, the rule shall from the date of publication of a notification in the Official Gazette of such decision have effect only in such modified form or be of no effect, as the case may be; so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done or omitted to be done under that rule.NotificationsG.N., I.E. & L.D., No. EBT/1074/1531/NRG-3, dated 20th January, 1976 (M.G., Part IV-B, page 152) - In exercise of the powers conferred by sub-section (2) of section 1 of the Maharashtra Tax on Sale of Electricity (Amendment) Act, 1975 (Maharashtra LXXV of 1975), the Government of Maharashtra, hereby appoints the 1st day of January 1976, to be the date on which the said Act, shall come into force.G.N.I.E. & L.D., No. MSC 1089/CR-1137/NRG-2, dated 30th June, 1993 (M.G., Part IV-B, page 935) - In exercise of the powers conferred by sub-section (2) of section 1 of the Maharashtra Tax on Sale of Electricity (Amendment) Act, 1992 (Maharashtra VIII of 1993), the Government of Maharashtra hereby appoints the 1st day of July, 1993, to be the date on which the said Act shall come into force.G.N.I.E. & L.D., No. MSC. 1092/CR-1137/NRG-2, dated 4th April, 1994 (M.G., Part IV-B, page 594) - In exercise of the powers conferred by sub-section (2) of section 1 of the Maharashtra Tax on Sale of Electricity (Amendment) Act, 1992 (Maharashtra VIII of 1993), and all other powers enabling it in this behalf, and in supersession of all the previous notifications issued in this behalf, the Government of Maharashtra hereby appoints the 1st day of January 1994 to be the date on which the said Act shall come into force.G.N.I.E. & L.D., No. EBT.2000/10249/NRG-1, dated 30th September, 2000 (M.G., Part IV-B, page 1242) - In exercise of the powers conferred by section 3 of the Maharashtra Tax on Sale of Electricity Act, 1963 (Maharashtra XXI of 1963) as amended by Maharashtra Ordinance No. XVIII of 2000;and of all other powers enabling in this behalf, and in supersession of the Government Notification, Industries, Energy and Labour Department, No. EBT. 1096/CR. 2828/NRG-2, dated 1st October 1996, the Government of Maharashtra hereby specifies with effect from the 1st October, 2000, the rate of tax 10 paise per unit, on every unit of energy sold by the generating licensee.G. N.I.E. & L.D., No. EBT. 2004/CR-42/NRG-1, dated 19th May, 2004 (M.G., Part IV-B, page 341) - In exercise of the powers conferred by Section 3 of the Maharashtra Tax on Sale of Electricity Act, 1963 (Maharashtra XXI of 1963) and of all other powers enabling it in this behalf, and in supersession of the Government Notification, Industries, Energy and Labour Department No. EBT. 2001/CR-1070/NRG-1,dated the 31st March 2001 the Government of Maharashtra hereby, with effect from the 6th April 2004, specifies the rates mentioned in column, (3) of the Table appended hereto, to be the rates for levy of tax per unit of electricity sold by the power utility in the areas mentioned in column (2) of the said Table.Table
Serial No.(1) Area(2) Rate of tax Payable(3)
1. In the areas covered under the licence granted to Tata PowerCompany, BSES Ltd., (Reliance Energy Limited) and BombayElectricity Supply and Transport Undertakings.  
  (a) in respect of sale of electricity to industrial orcommercial consumers. 19paise perunit
  (b) in respect of sale of electricity to any consumers otherthan industrial or commercial consumers. 15paise perunit
2. In any other area in the State-  
  (a) in respect of sale of electricity to industrial orcommercial consumers. 4paise perunit
  (b) in respect of sale of electricity to any other consumersother than industrial or commercial consumers. Nil
G.N.I.E. & L.D., No. EBT. 1096/CR-2828/NRG-2, dated 1st October, 1996 (M.G., Part IV-B, page 209) - In exercise of the powers conferred by sub-section (1) of section 3 of the Maharashtra Tax on Sale of Electricity Act, 1963 (Maharashtra XXI of 1963) and all other powers enabling it in this behalf, the Government of Maharashtra hereby specified with effect from the 1st October 1996, the rates 1 per cent of the energy charges on all sales of energy in bulk by a bulk licensee.G.N., I. & L. D., No. EBT. 1074/910101 (ii)-Elec-I, dated 9th July, 1974 (M.G., Part IV-B, page 899) - In exercise of the powers conferred by section 9 of the Maharashtra Tax on Sale of Electricity Act, 1963 (Maharashtra XXI of 1963) and in supersession of all the previous notifications issued in this behalf, the Government of Maharashtra hereby fixes 12 per centum to be the rate of interest for the purposes of that section.[Section 7A was inserted by Maharashtra 8 of 1993, Section 4.]