Section 4(2) in Punjab Electricity (Duty) Act, 2005
(2)The electricity duty under Section 3, shall be calculated on the rate at which electricity is supplied by the Board or any licensee or electricity trader or generating company to a consumer :Provided that for the purpose of computing electricity duty in the case of consumers, getting the supply through open access from any generating company or electricity trader, as the case may be, the rate shall be deemed to be the same, as is being charged from other consumers of the same categories by the distribution company, supplying electricity in that area.
