Section 3(1) in Punjab Electricity (Duty) Act, 2005
(1)There shall be levied and paid to the State Government on the electricity supplied by the Board or any licensee or electricity trader or generating company to a consumer, a duty to be called the electricity duty, at such rate, not exceeding twenty five per cent ad volorem, as the State Government may from time to time by notification, specify :Provided that the State Government may specify different rates for different categories of consumers.
