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[Cites 0, Cited by 4] [Section 3] [Entire Act]

State of Madhya Pradesh - Subsection

Section 3(1) in The M.P. Electricity Duty Act, 1949

(1)Subject to the exceptions specified in Section 3-A, every distributor of electrical energy and every producer shall pay every month to the State Government at the prescribed time and in the prescribed manner a duty calculated at the rates specified in the table below on the units of electrical energy sold or supplied to a consumer or consumed by himself for his own purposes or for purposes of his township or colony, during the preceding month-TableRates of DutyPart-A {||-| Electrical Energy sold or supplied in bulk by a producer ordistributor of electrical energy to another distributor ofelectrical energy excluding electrical energy supplied for histownship or colony.| 2 paise per unit|}Part-BElectrical energy sold, supplied or consumed for the purposes as shown below-
S.No. Purpose Rate of duty as percentage of the electricitytariff per unit.
(1) (2) (3)
1. On low tension tariff:  
  For domestic consumption Per month
  (i) Upto 100 units 14
  (ii) In excess of 100 units upto 200 units 15
  (iii) In excess of 200 units 23
2. On low tension tariff:  
  For non-domestic consumption: Per month
  (i) Upto 200 units 11
  (ii) In excess of 200 units 11.5
3. Mines (other than captive mines of cement industry). 40
4. Cement Industry (including its captive mines). 10.5
5. For other industries not covered under above categories,-  
  (a) Industries receiving electricity at low tension tariff:  
  (i) Upto 25 HP 3
  (ii) In excess of 25 HP upto 75HP 4
  (iii) In excess of 75 HP upto 100HP 3.5
  (iv) In excess of 100 HP upto 150HP 3
  (b) Other industries 80
6. For Non-Industries purposes not included under any of theabove categories. [15] [Sub-section M.P. Act 10-06-1997, Section 2, for figures '24', w.e.f. 14-3-1997]
7. For consumers who generate energy for their own consumptionsfor the purposes included under any of the above categories, therate of duty shall be calculated as if the electrical energy issupplied by the Madhya Pradesh Electricity Board :
  Provided that if the electrical energy sold or supplied forconsumption for any one purpose is used either wholly or partly,without the consent of the distributor of electrical energy orproducer of electricity, as the case may be for consumption forany other purpose for which a higher rate of duty is chargeable,the entire energy sold or supplied shall be charged at thehighest rate applicable.
Explanation. - For the purposes of this section-
(a)"Month" means such period as may be prescribed and till such period is prescribed, the billing month;
(b)"Mine" means a mine to which the Mines Act, 1952 (No. 35 of 1952) applies and includes the premises or machinery situated in or adjacent to mine and used for crushing, processing, treating or transporting the mineral.
(c)The Electricity duty shall be calculated on the basis of actual percentage of tariff in a month and fraction of 50 paise and above will be rounded off to the next higher rupee and the fraction of less than 50 paise will be ignored.
(d)"Tariff" means the rate of energy per unit made applicable from time to time by the Madhya Pradesh Electricity Board on the various categories of consumption.
(e)For the consumption of Power Plant Auxiliaries, the rates of electricity duty shall be such as shown against item (5) (b) of the table.
(2) [x x x] [Sub-section (2), omitted by Section 2(ii) of M.P. Act No. 15 of 1995, (w.e.f. 1-4-1995).]  
(3) For mines other than captive mines of a Cement Industry. 75 paise per unit of energy.
(4) For Cement Industry including its captive mines. 18 paise per imit of energy.
(5) For other Industries not covered under above categories-  
  (a) Industries receiving electricity at low tension tariff. 4 paise per unit of energy.
  (b) Other Industries 12 paise per unit of energy
(6) For non-industrial purposes not included under any of theabove categories. 24 paise per unit of energy:
Provided that if the electrical energy sold or supplied for consumption for any one purpose is used either wholly or partly, without the consent of the distributor of electrical energy or producer of electricity, as the case may be, for consumption for any other purpose for which a higher rate of duty is chargeable, the entire energy sold or supplied shall be charged at the highest rate applicable.Explanation. - For the purpose of this section,-
(a)"month" means such period as may be prescribed and till such period is prescribed, the billing month;
(b)"mine" means a mine to which the Mines Act, 1952 (No. 35 of 1952) applies and includes the premises or machinery situated in or adjacent to a mine and used for crushing, processing, treating or transporting the mineral.