(1)Subject to the provisions of sub-section (2), there shall be levied and paid to the State Government a duty (hereinafter referred to as "Electricity Duty") at the rates specified in the Schedule appended to this Act:(a)on the consumption charges, where energy is supplied by the licensee; or(b)the units of energy consumed by a person, where such energy is produced through -(i)Captive generation;(ii)Co-generation;(iii)Standby generation;(iv)Renewable Energy; or(v)Independent Power Producer (IPP) ; or(c)Units of energy consumed which are not covered under Clauses (a), and (b), that is, open access or other sources.
