Section 4(1) in The Bengal Electricity Duty Act, 1935
(1)Notwithstanding anything contained in section 3, electricity duty shall not be leviable on energy supplied by a licensee until the expiry of three years from the date on which energy was first supplied in the area of supply [of the licensee] [Words substituted for the words 'specified in his license' by W.B. Act 61 of 1950.] :Provided that, if a licensee ceases to supply energy in any area of supply or if his license is revoked, and thereafter another licensee supplies energy in such area, the [State Government] [Words 'Provincial Government' first substituted for the words 'Local Government' by the Government of India (Adaptation of Indian Laws) Order, 1937, and thereafter the word 'State' substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] may in its discretion, by order, exempt the energy supplied by such other licensee from, the levy of electricity duty for such period as may be specified in the order.
