Section 4 in The Rajasthan Electricity (Duty) Rules, 1970
4. Manner of calculating duty in case of enhancement, reduction or remission.
- If the rate of the electricity duty is enhanced or reduced or such duty is remitted by a notification, the duty payable or remitted in respect of the electrical energy consumed during the period between the date of coming into force of the notification and the date of the first meter reading recorded thereafter shall be computed in such proportion as the period from the date of such notification to the first meter reading thereafter bears to the total period between the date of the last meter reading before, and the first meter reading, after the date of such notification.
