Section 11(14) in The Bengal Electricity Duty Act, 1935
(14)[ an expanded portion of an existing industrial unit established in a premises by way of expansion, save in respect of premises used for the residential purposes, for a period of five years from the date of first commercial production in the expanded portion of such unit.] [Item (14) inserted by W.B. Act 3 of 1995.][* * * * * * *] ['Explanation (1)' omitted by W.B. Act 21 of 1957.]Explanation (2). - For the purposes of exemption (8) in the premises referred to in Article (2) of the First Schedule every 10 watts shall be deemed to consume one and a half units in a month.Explanation (3). - For the purposes of exemption (9), whether more than [twenty-five units] [Words substituted for the words 'fifteen units' by W.B. Act 25 of 1969.] of energy have been used in any one month in any shop or tenement for which there is no meter or sub-meter shall be determined by dividing the total number of units supplied during that month to such shops or tenements in the building by the number of such shops or tenements therein.[Explanation (4). - For the purposes of exemption (10), the expression "rural area" means an area other than an area to which the Cantonments Act, 1924, or the Cooch Behar Town Committee Act, 1903, or the Bengal Municipal Act, 1932, or the Chandernagore Municipal Act, 1955, or the Howrah Municipal Corporation Act. 1980, or the Calcutta Municipal Corporation Act, 1980, applies or an area declared as a notified area under section 93A of the Bengal Municipal Act, 1932.] [['Explanation (4)' first inserted by W.B. Act 29 of 1974, then substituted by W.B. Act 4 of 1993. The same was earlier as under:-'Explanation (4). - For the purposes of exemption (10), the expression 'rural area' means an area other than an urban area as defined in Part A of the First Schedule.']][Explanation (5). - For the purposes of exemption (13), the expression "a newly set up industrial unit" means an industrial unit which is established and commissioned by its owner for the manufacture of goods in West Bengal for the first time on or after the 1st day of April, 1993. under any scheme approved by the State Government.] [Explanation (5) inserted by W.B. Act 5 of 1993.][Explanation (6). - For the purposes of exemption (14),-(i)the expression "existing industrial unit" shall mean an industrial unit which exists in West Bengal immediately before it starts commercial production for the first time in its expanded portion on or after the commencement of section 3 of the West Bengal Finance Act. 1995;](ii)the expression "expanded portion" shall mean such portion of an existing industrial unit which is set up for commercial production after creation of additional capacity either in the existing premises or in any other premises in West Bengal.['Explanation (6) inserted by W.B. Act 3 of 1995.][Section 7C inserted by W.B. Act 8 of 1983.] [[Section 3A first inserted by W.B. Act 8 of 1983, then substituted by W.B. Act 10 of 1996. Previous section 3A was as under:-'3A. Assessing Authority. - The State Government may prescribe an authority or authorities to assess in the manner prescribed the electricity duty payable under this Act and the rules made thereunder.']]
