Section 32(5)(a) in The Gujarat Electricity Industry (Reorganisation and Regulation) Act, 2003
(a)shall be in a manner that the existing subsidy given to any class or classes of consumer by charging higher tariff from other classes of consumer is progressively reduced to the extent that within a period of five years from the commencement of this Act, the tariff to every class of consumer shall reflect a minimum of sixty-seven per cent of the licensee's average cost of supply of electricity to that class;