Section 11 in The Rajasthan Electricity Duty Act, 1962
11. Repeal.
- The Bombay Finance Act, 1932 in so far as it applies to the area is hereby repealed.NotificationsSection 3[Notification No. F. 9(2) E & T/62/I, dated 26-3-1962, published in Rajasthan Gazette Part IV-C, Extraordinary dated 26-3-1962]. - In pursuance of sub-clause 3 of clause 3 of the Rajasthan Electricity (Duty) Bill, 1962, read with the declaration inserted therein under section 3 of the Rajasthan Provisional Collection of Taxes Act. 1958 (Rajasthan Act 23 of 1958), the State Government being of the opinion that it is expedient in public interest to do so, hereby exempts from tax the energy consumed-(1)by a consumer in any industry in the manufacture, production, processing or repair of goods: and(2)by or in respect of any mine as defined in the Indian Mines Act, 1923 (Central Act of 1923):Subject however, to the condition that the exemption hereby granted shall not be applicable to energy consumed in respect of any premises used for commercial, residential purposes.[Notification No. F. 9(2) E & T/62/II, dated 26-3-1962, published in Rajasthan Gazette Part IV-C, Extraordinary, dated 26-3-1962]. - In pursuance of clause 3 of the Rajasthan Electricity (Duty) Bill, 1962, read with the declaration inserted therein under the Rajasthan Provisional Collection of Taxes Act, 1958 (Rajasthan Act 23 of 1958), the State Government hereby fixes 3 nP per unit as the rate at which the electricity duty shall be computed.[Notification No. F. 9(6) F.D. (R&T) 63. dated 2-3-1962. published in Rajasthan Gazette Part IV-C, Extraordinary, dated 2-3-1962]. - In exercise of the powers conferred by sub-section 3 of section 3 of the Rajasthan Electricity (Duty) Act, 1962 (Rajasthan Act 12 of 1962) and in supersession of Excise and Taxation Department Notification No. F. 9 (2) E&T/62/I, dated the 26th March, 1962 the State Government being of the opinion that it is expedient in public interest to do so, hereby remits the electricity duty on the energy consumed in Electro-Chemical industries and In Electric furnaces of Electrothermal industries and reduces such duty on the energy consumed In other industries in the manufacture, production, proceeding or repair of goods, from three naya paise per unit to one naya paisa per unit.[Notification No. F. 16(15) FD/RT/I 4 Pt. file dated 1-11-65. published in Rajasthan Gazette Part IV-C. Extraordinary, dated 1-11-65]. - In exercise of the powers conferred by section 3 of the Rajasthan Electricity (Duty) Act. 1962 (Rajasthan Act 12 of 1962) and in supersession of Government Notification No. F. 9(2) E&T/62-II dated the 26th March, 1962 and No. F. (6) FD/RT/63 dated the 2nd march. 1963, the State Government being of the opinion that it is expedient in public interest to do so, hereby fixes, with immediate effect, five paise per unit as the rate at which the electricity duty shall be computed and subject to the conditions laid down in the third proviso to the said section,-(a)remits, with immediate effect, the electricity duty on the energy consumed (i) in electro chemical industries, and (ii) in electro furnances of electro thermal industries,(b)remits with effect on and from the 1st November, 1964, the electricity duty on energy consumed by or in respect of any municipal Board or Council or Panchayat or Panchayat Samiti or other authority for the purpose of or in respect of public street lighting; and(c)reduces with immediate effect such duty on the energy consumed in industries, other than those mentioned in (a) above, in the manufacture, production, processing or repair of goods, to [two paise per unit, and] [Substituted by Notification F. 4(3)FD/Gr.IV 79 dated 5-3-79.](d)[ reduces with immediate effect such duty on energy consumed by a person generating energy for his own use or consumption to two paise per unit, subject to the consumption that this reduction shall not apply to energy consumed by any other person to whom it is supplied by the person generating energy for his own use or consumption:] [Substituted by Notification F. 4(3)FD/Gr.IV 79 dated 5-3-79.][provided that the goods manufactured, produced or processed by consuming the energy in respect of which reduction is claimed under clause (c) or (d) are sold, by the person claiming reduction, within the State or in the course of Inter-State trade or commerce reduction, within the State or in the course of Inter-State trade or commerce or in the course of export outside the territory of India.If part of the goods manufactured, produced or processed are sold as aforesaid and the rest are sold or disposed of otherwise, duty at the full rate shall be charged on the portion of energy consumed in the manufacture, production or processing of goods sold or disposed of otherwise.] [Inserted by Notification No. F. 9(1) FD/CT/68-2 dated 26-3-1980.][Notification No. F. 9(1) FD/CT/70-I, dated February 21, 1970, published in Rajasthan Gazette Extraordinary Part IV-C, dated 21-2-1970, p. 502]. - In exercise of the powers conferred by section 7 of the Rajasthan Electricity Duty Act, 1962 (Rajasthan Act 12 of 1962), the State Government hereby appoints the following officers to assist the Commissioner, within their respective jurisdiction as notified for the purpose of the Rajasthan Sales Tax Act, 1954 (Rajasthan Act 29 of 1954) and the rules made thereunder, namely:-(1)Deputy Commissioners, Commercial Taxes (Administration);(2)Deputy Commissioners, Commercial Taxes (Appeals): and(3)Commercial Taxes Officers.[Notification F. 9 (1)FD/CT/70-3 dated 27-5-1970, published in Rajasthan Gazette Extraordinary Part IV-C, dated 27-5-70, p. 69]. - G.S.R. 18 - In exercise of the powers conferred by clause (1) of the proviso to section 3 of the Rajasthan Electricity (Duty) Act, 1962 (Rajasthan Act 12 of 1962), the State Government hereby fixes 15 paise per unit as the rate at which duty shall be computed for purpose of the said clause.[Notification No. F.9 (3) FD(CT)/72-3, dated 13-12-1972, published in Rajasthan Gazette Extraordinary Part IV-C, dated 15-12-1972, p. 210]. - S.O. 75 - In exercise of the powers conferred by section 3 of the Rajasthan Electricity (Duty) Act, 1962 (Rajasthan Act 12 of 1962) the State Government being of the opinion that it is expedient in the public interest to do so hereby reduces with immediate effect electricity duty chargeable on the energy consumed in mining operations of any mine as defined by the Mines Act, 1952 (Central Act 35 of 1952) from five paise per unit to one paise per unit.[Notification No. F.9 (1) FD(CT)/68-1, dated 26-8-1974, published in Rajasthan Gazette Part IV-C, dated 26-8-1974, p. 222]. - S.O. 110 - In exercise of the powers conferred by proviso (3) to section 3 of the Rajasthan Electricity (Duty) Act, 1962 (Rajasthan Act 12 of 1962) the State Government being of the opinion that it is expedient in the public interest to do so, hereby makes the following amendment in the Finance Department (Commercial Taxes Section) Notification No. F. 9(1) FD(CT)/68-I dated the 8th March, 1968 published in the Extraordinary Rajasthan Gazette Part IV (C) dated the 8th March. 1968, namely:-Amendmentsfor the expression "31st March 1974", the expression "31st March 1979", shall be substituted.[Notification No. F.5 (3) FD/Gr. IV/75/1, dated 9-3-1976, published in Rajasthan Gazette Extraordinary, Part IV-C, dated 9-3-1975, p. 602]. - S.O. 294 - In exercise of the powers conferred by section 3 of the Rajasthan Electricity (Duty) Act, 1962 (Rajasthan Act 12 of 1962) and in partial modification of notification No. F. 16(15) FD/RT/64/pt. file dated the 1st November, 1965, the State Government being of the opinion that it is expedient in public interest to do so, hereby fixes, with immediate effect, six paise per unit as the rate at which the electricity duty shall be computed subject to the condition laid down in the proviso of the said section.[Notification No. F.9 (1) FD(CT)/68-1, dated 26-3-1980, published in Rajasthan Gazette Extraordinary Part IV-C, dated 26-3-1980. p. 901(4)]. - S.O. 223 - In exercise of the powers conferred by proviso (3) to section 3 of the Rajasthan Electricity (Duty) Act, 1962 (Rajasthan Act 12 of 1962) the State Government being of the opinion that it is expedient in the public interest to do so, hereby remits the electricity duty on the energy consumed in the manufacture, production or processing of goods in Rajasthan in any industry commissioned on or after 1st April 1979 but upon 31st March, 1984 or in the additional installed capacity commissioned on or after the 1st April, 1979 but upto 31st March 1984 by any industry existing on 31st March, 1979 subject to the conditions mentioned below:-
