Section 3 in The Punjab Electricity (Duty) Act, 1958
3. Electricity duty on energy supplied to consumers or licensees by Board, etc.
- [(1) There shall be levied and paid to the State Government on the energy supplied by the Board to a consumer or a licensee a duty, to be called the "electricity duty", computed at the following rates, namely :-(i)where the energy is supplied to a domestic consumer, not exceeding twenty-eight paise per unit;(ii)where the energy is supplied to a commercial consumer, not exceeding twenty-eight paise per unit; and(iii)where the energy is supplied to any other category of consumers, not exceeding fifty per cent on the price of energy so supplied in a month.as the State Government may, from time to time by notification, specify in this behalf:Provided that the State Government may specify different slabs for different categories of consumer and specify different rates for each slab :Provided further that if such a consumer uses any part of the energy so supplied to him for a domestic or commercial purpose, -(a)where a separate meter is installed for measuring energy so used for domestic or commercial purpose, the rate of electricity duty on the part of the energy so used shall be as notified under clause (i) or clause (ii), as the case may be, and(b)where a separate meter is not installed for measuring energy so used for domestic or commercial purpose, the rate of electricity duty on the whole of energy so supplied, including the energy so used, shall be as notified under clause (i),(iv)where the energy is supplied to any consumer, not being a licensee, through a temporary connection or a temporary extension of an existing connection for the purpose of illumination on the occasion of a marriage or other religious or social function, at such rate not exceeding ten rupees per unit of the energy so supplied, as the State Government may, from time to time by notification, specify in this behalf, notwithstanding anything to the contrary contained in the preceding clause; and(v)where the energy is supplied to a licensee, twenty-five per cent on the price of energy so supplied in a month.Provided that on the supply of energy which is sold by a licensee not being a licensee specified in sub-clause (ii) or clause (d) of section 2, -(a)to a domestic consumer or a commercial consumer the rate of electricity duty on the energy so sold shall be as notified under clause (i) or clause (ii), as the case may be,(b)to any other category of consumers and such a consumer uses any part of the energy so sold to him for a domestic or commercial purpose, -(i)where a separate meter is installed for measuring energy so used for domestic or commercial purpose, the rate of electricity duty on the part of the energy so used per unit shall be as notified under clause (i) or clause (ii), as the case may be, and(ii)where a separate meter is not installed for measuring energy so used for domestic or commercial purpose, the rate of electricity duty on the whole of energy so supplied including the energy so used, per unit shall be as notified under clause (i), and(c)to any consumer, through a temporary connection or a temporary extension of an existing connection for the purpose of illumination on the occasion of a marriage or other religious or social function, the rate of electricity duty, on the energy so sold per unit shall be as specified in clause (iv).](2)There shall be levied for and paid to the State Government the electricity duty at the rate of one and half naye paise per unit also by -(a)a licensee generating energy himself or the energy supplied by him to the consumers; and(b)a person generating energy for his own use or consumption on the energy used or consumed by him in a month.(3)Nothing in sub-sections (1) and (2) shall apply to the consumption or sale of energy which is -(a)[consumed by or sold to the Government of India for consumption by that Government; or] [ Substituted for 'consumed by or sold to the Government of India' by Punjab Act, No. 16 of 1959, section 3. These words shall be, and shall always be deemed to have been, substituted.](b)consumed in the construction, maintenance or operation of any railway by the Government of India or a railway company operating that railway, or sold to that Government or any such railway company for consumption in the construction, maintenance or operation of any railway.(4)For the purpose of computing the electricity duty under this section the consumption shown by the meters starting after the first meter reading date falling after the commencement of this Act shall be taken into account.[Provided that for the purpose of computing the electricity duty at rate specified in section 3 of the Punjab Electricity (Duty) Amendment Act, 1963, the consumption shown by the meters commencing with the first meter reading date falling after the first day of April, 1963, shall be taken into account:Provided further that, for the period commencing with the first April, 1963, and ending with the first meter reading date falling after the first day of April, 1963, the electricity duty shall be computed as if the Punjab Electricity (Duty) Amendment Act, 1963, had not been enacted] [Inserted by Punjab Act 11 of 1963, section 3(2).]
