Section 3B in Andhra Pradesh Electricity Duty Act, 1939
3B. [ Levy of duty on certain energy gene rated and consumed. [Inserted by Act No. 14 of 2003, dated 22.10.2003.]
(1)Every person or a generating company who generates energy and uses for his own purpose shall pay every month to the State Government, a duty calculated at the rate of twenty five paise per unit of energy on and in respect of such energy consumed during the previous month:Provided that no duty shall be leviable in respect of the energy consumed in the auxiliaries of the generating plant.(2)The State Government, may, by notification specify from time to time the minimum aggregate capacity of the generating plant from which the energy generated and used shall attract levy of duty under sub-section(1) thereof.(3)The State Government, may, by notification exempt either permanently or for a specified period any person or a, generating company from payment' of the whole or part of the duty payable under sub-section(1) subject to such terms and conditions as may be specified in the said notification.]
