Section 3 in The Gujarat Electricity Duty Act, 1958
3. Duty on units of energy consumed.
- [(1) [Subject to the provisions of sub-sections (2), [(2AA), (2AAA), 2(B)] [Sub-section (1) was substituted by Gujarat 19 of 1977, section 2 (w.e.f. 11-08-1978).] and (3)], there shall be levied and paid to the State Government a duty on the consumption of electricity (hereinafter in this Act referred to as "electricity duty") at the rate specified below:-(a)the electricity duty shall be payable by consumers other than those referred to in sub-clauses (i) and (ii) of clause a) of section 2, at the rate specified in Schedule I to this Act, and(b)the electricity duty shall be payable by consumers referred to in sub-clause (i) and (ii) of clause (a) of section 2, at the rates specified in Schedule II to this Act.](2)Electricity duty shall not be leviable on the units of energy consumed,(i)[ by the Government of Gujarat (save in respect of premises used for residential purposes] [Clauses (i) and (ia) were substituted for the original clause (i) by Gujarat 20 of 1968, Section 3 (A) (1).];(ia)by or in respect of any municipal corporation, municipality, municipal committee, notified area committee, containment Board or panchayat constituted under any law for the time being in force in the State, [including any body corporate constituted by the State Government or the Central Government as the State Government may, by general or special order, specify,] [Inserted by Gujarat Act No. 8 of 2013, dated 30.3.2013.] for the purpose of, or in respect of, public street, lighting, public water works including head-works and other auxiliary water supply works and pumps used for the purpose), public gardens including zoos, public museum or system of public sewers or drains;][(ii) by a consumer in respect of premises used for residential purposes in a rural area [*******] [Clause (ii) was deleted by Gujarat 20 of 1968, Section 3(A) (2).]. if the total energy consumed by him for the said purpose in a year does not exceed 250 units,](iii)in respect of a hospital or dispensary which is not maintained for private gain [(save in respect of premises used for residential purposes;)] [These words and brackets were added by Gujarat 20 of 1968, Section 3(A) (3).][(iii-a) in respect of pumping water for agricultural irrigation purposes including energy consumed for lighting the premises used as a pump house;] [Clause (iii-a) inserted by Gujarat 24 of 2004, dated 18th June 2004 (w.e.f 01-07-2004)](iv)where the energy is granted by any person for the purpose of supplying it for the use of vehicles or vessels;(v)where the energy is generated at a voltage not exceeding 100 volts;[(v-a) where the energy is generated by any non-conventional renewable source of energy as the State Government may by notification in the official Gazette, specify in this behalf;] [Substituted by Gujarat Act No. 4 of 2016, dated 22.3.2016.](vi)[save as provided in clause (vii), in respect of] [The brackets and letters were substituted for the words 'in respect of' by Gujarat 33 of 1961, Section 2(ii)(a).] such industrial or agricultural purposes [*****] [The bracket and words '(Other than residential or office purposes)' were deleted by Gujarat 20 of 1968, Section 3(A)(4).] in such areas and subject to such terms and conditions and for such period as the State Government may, having regard to the need and conditions of industrial and agricultural development in the areas by general or special order specify in that behalf;(vii)[ for motive power and lighting in respect of premises used by a new industrial undertaking for industrial purpose, subject to such terms and conditions as may be prescribed, for a period of five years from the date on which such industrial undertaking begins to manufacture or produce goods for the first time: [Clause (vii) and Explanation substituted by Gujarat 27 of 2005, dated 15th September, 2005 (w.e.f 01-10-2005)]Provided that no new industrial undertaking shall be entitled for exemption from payment of electricity duty under this clause, unless it has obtained a certificate regarding eligibility for such exemption in prescribed form by making an application therefore in such form, within such period and to such officer as may be prescribed.Explanation. - For the purpose of this clause "a new industrial undertaking" means any industrial undertaking which-(a)is not formed by the splitting up or the reconstruction of a business or undertaking already in existence in the State; or(b)is not formed by transfer to a new business or undertaking of a building, machinery or plant previously used in India for any industrial purpose, of such value in relation to total value of the aforesaid investments, as the State Government may, by notification in the Official Gazette, specify; or(c)is not an expansion of the existing business or undertaking in the State;][****] [Clause (i) was deleted by Gujarat 17 of 1983, Section 3(2) (b) (ii) (w.e.f. 11-10-1983).](ii)"a new industrial undertaking" means any such industrial undertaking which-(a)is not formed by the splitting up or the reconstruction of a business or undertaking already in existence in the State; or(b)is not formed by transfer to a new business or undertaking of a building, machinery or plant previously used in the State for any industrial purpose, of such value in relation to total investments, as the State Government may, by notification in the Official Gazette, specify; or(c)is not an expansion of the existing business or undertaking in the State.[***] [Explanation 2 was deleted, by Gujarat 17 of 1983, Section 3(2), (b), (iii) (w.e.f. 11-10-1983).](viii)[ for motive power and lighting in respect of premises used by an additional unit of the industrial undertaking for industrial purpose at different independent and identifiable premises of the existing premises of the industrial undertaking, subject to such terms and conditions, as may be prescribed, for a period of five years from the date - [Inserted by Gujarat Act No. 8 of 2013, dated 30.3.2013.](a)on which such additional unit of the industrial undertaking begins to manufacture or produce goods for the first time; or(b)on which such additional unit of the industrial undertaking has begun to manufacture or produce goods for the first time, prior to commencement of the Gujarat Electricity Duty (Amendment) Act, 2013:Provided that no additional unit of the industrial undertaking shall be entitled for exemption from payment of electricity duty under this clause, unless it has obtained a certificate regarding eligibility for such exemption in the prescribed form by making an application in such form , within such period and to such officer as may be prescribed.Explanation. - For the purpose of this clause "additional unit of the industrial undertaking " means any industrial undertaking which-(a)is not formed by the splitting up or the reconstruction of a business or undertaking already in existence in the State; or(b)is not formed by transfer to a new business or undertaking of a building, machinery or plant previously used in India for any industrial purpose, of such value in relation to total value of the aforesaid investments , as the State Government may, by notification in the Official Gazette, specify.][****] [Sub-section (2A) which was inserted by Gujarat 14 of 1979, Section 2 (2) was subsequently deleted by Gujarat 8 of 1999, Section 3(3) (w.e.f. 01-04-1999).](2AA)[ (a) Nothing contained in this Act as amended by the Bombay Electricity Duty (Gujarat Amendment) Act, 1983 (Gujarat 17 of 1983), (hereinafter referred to as "the Amending Act") shall affect any exemption granted to an existing industrial undertaking before the commencement date and such exemption shall continue for the period provided in clause (vii) of sub-section (2), or as the case may be, sub-section (2A) before the commencement date.(b)Notwithstanding anything contained in clause (vii) of sub-section (2) or subsection (2A) as amended by the Amending Act any existing industrial undertaking which was eligible for exemption under the provisions of clause (vii) of sub-section (2) or of subsection (2A) before the commencement date but which did not avail of such exemption before the commencement date shall be eligible for such exemption under the said clause (vii) or the said sub-section (2A) as if the Amending Act was not passed.(c)Notwithstanding anything contained in sub-clause (a) of clause (vii) of sub-section (2) as amended by the Amending Act of 1999, where any undertaking has started generation of energy for its own use before the 1st April, 1999, but has not commenced manufacture or production of goods before that date, such undertaking shall be eligible for exemption under the said sub-clause (a) of clause (vii) of sub-section (2), as if the Amending Act of 1999 was not passed.Explanation. - For the purpose of this sub-section an existing industrial undertaking means an industrial undertaking which exists on the commencement date and which manufactures or produces goods for sale or use in the manufacture or production of other goods but does not include an undertaking which manufactures or produces any kind of food and drinks meant ordinarily for consumption on the premises of the undertaking.] [Sub-section (2AA) was inserted by Gujarat 17 of 1983, Section 3 (4) (w.e.f. 11-10-1983).](2AAA)[ (a) Nothing contained in this Act as amended by the Bombay Electricity Duty (Gujarat Amendment) Act, 1999, (hereinafter referred to as "the Amending Act of 1999") shall affect any exemption granted to an existing industrial undertaking before the 1st April 1999 and such exemption shall continue for the period provided in sub-clause (a) of clause (vii), of sub-section (2) or as the case may be, sub-section (2A) as if the Amending Act of 1999 was not passed.(b)Notwithstanding anything contained in sub-clause (a) of sub-section (2) or subsection (2A) as amended by the Amending Act of 1999, any existing industrial undertaking which was eligible for exemption under the provisions of sub-clause (a) of clause (vii) sub-section (2) or of sub-section (2A) before the 1st April 1999 but which did not avail of such exemption before that date, shall be eligible for such exemption under the said sub-clause (a) of clause (vii) or the said sub-section (2A), as if the Amending Act of 1999 was not passed.(c)Notwithstanding anything contained in sub-clause (a) of sub-section (2) as amended by the Amending Act of 1999, any undertaking has started generation of energy for its own use before the 1st April 1999 but has not commenced manufacture or production of goods before that date, such undertaking shall be eligible for exemption under the said sub-clause (a) of clause (vii) of sub-section (2), as if the Amending Act of 1999 was not passedExplanation. - For the purpose of this sub-section an existing industrial undertaking means an industrial undertaking which exists on the 1st April 1999 and which manufactures or produces goods but does not include an undertaking which manufactures or produces any kind of food and drinks meant ordinarily for consumption on the premises of the undertaking.] [Sub-section (2AAA) was added by Gujarat 8 of 1999, Section (4) (w.e.f. 01-04-1999).](2B)[ (a) Nothing contained in this Act as amended by the Bombay Electricity Duty (Gujarat Second Amendment) Act, 2005 (hereinafter referred to as "the amending Act of 2005") shall affect any exemption granted to an existing industrial undertaking before the 1st October, 2005 and such exemption shall continue for the period provided in clause (vii) of sub-section (2) as if the amending Act of 2005 was not passed.(b)Notwithstanding anything contained in clause (vii) of sub-section (2) as amended by the amending Act of 2005, any existing industrial undertaking which was eligible for exemption under the provisions of clause (vii) of sub-section (2) before the 1st October, 2005 but which did not avail of such exemption before that date shall be eligible for such exemption under the said clause (vii) as if the amending Act of 2005 was not passed.Explanation - For the purpose of this sub-section, an existing industrial undertaking means an industrial undertaking which exists on the 1st October 2005 and which manufactures or produces goods, but does not include an undertaking which manufactures or produces any kind of food and drinks meant ordinarily for consumption on the promises of the undertaking.] [Sub-section (2B) inserted by Gujarat 27 of 2005, dated 15th September, 2005 (w.e.f 01-10-2005)](3)[ The State Government may, by notification in the Official Gazette, and subject to such terms and conditions as may be specified therein, reduce the rate of duty or remit the duty in respect of-(a)electro-chemical, electro-lytical, or electro-metallurgical process carried on by an industrial undertaking, or(b)such class of consumers or such class of premises in such areas and for such period as the State Government may specify in the notification.]
