Section 3(1) in The U.P. Electricity (Duty) Act, 1952
(1)Subject to the provisions hereinafter contained, there shall be levied for and paid to the State Government on the energy-(a)sold to a consumer by a licensee, the Board, the State Government or the Central Government; or(b)consumed by a licensee or the Board in or upon premises used for commercial or residential purposes or in or upon any other premises except in the construction, maintenance or operation of his or its works; or(c)consumed by any other person from his own source of generation;a duty (hereinafter referred to as 'electricity duty') determined at such rate or rates as may from time to time be fixed by the State Government by notification in the Gazette, and such rate may be fixed either as a specified percentage of the rate charged or as a specified sum per unit ;[Provided that such notification issued after October 1, 1984 but not later than March 31, 1985 may be made effective on or from a prior date not earlier than October 1, 1984.]
