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State of Tamilnadu - Section

Section 5 in Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003

5. Registration.

(1)An application under section 5 of the Act for Registration shall be made in duplicate to the "registering authority" in Form A1 along with a fee of Rs.200/- (Rupees Two hundred only) for every generating plant. On receipt of the application, the "registering authority" may grant to the applicant a certificate of registration for such plant in Form A-2 subject to such conditions as maybe specified therein. The Registration Number shall be quoted in the register maintained in Form A-3 and in the return of tax required to be submitted under rule 15. Certificate of registration shall be valid for a period of three years.
(2)The application under sub-rule (1) shall be submitted by the person within seven days from the date of purchase or procurement of such plant or seven days before the expiry of the certificate of registration.Provided that in the case of an existing plant, such application shall be submitted within seven days from the 16th June, 2003.
(3)All captive generating plants owned by a person for installation at a particular location shall be registered under one registration number, subsequent additions, deletions or alterations being endorsed thereon by the "registering authority" on receipt of applications from time to time.
(4)If permanent cessation of generation is intended by any person from any registered generating plant, he shall apply to the "registering authority" for cancellation of the registration of that plant forthwith.
(5)The registering authority may cancel a certificate of registration for violation of any conditions subject to which a certificate of registration was granted, after giving the person concerned, an opportunity of being heard.
(6)If any person to whom a certificate of registration was granted:
(a)sells or otherwise disposes off, discontinues or changes his name or place of business, or
(b)changes the nature of his consumption of energy, which is specified in his application for registration, he or, in the event of his death, his legal representative, shall inform the "registering authority" about such sale, disposal, discontinuance or change within seven days of such sale, disposal, discontinuance or change, as the case may be.
(7)A duplicate certificate of registration may be issued on payment of a fee of Rs.100/- (Rupees One hundred only), if the "registering authority" is satisfied that the original certificate has been lost or defaced or mutilated or destroyed.
(8)A Register of registered captive generating plants shall be maintained by the registering officer in Form A-3.
(9)The receipt under this rule shall be credited to the following head:
Major Head : 0043 - Taxes and Duties on Electricity.
Minor Head : 101 - Taxes on Consumption and Sale ofElectricity:
Sub Head : AC Receipts under the Tamil Nadu Tax onConsumption or Sale of Electricity Act, 2003
Detailed Head : 04 Registration Fees (DPC 043 00 101 AC 0407)
(10)Every person to whom a Registration Number is assigned under sub-rule (1) shall:
(a)pay the tax payable in respect of calendar month within thirty days after the expiry of the month under the head:
Major Head : 0043 Taxes and Duties on Electricity
Minor Head : 101 Taxes on Consumption and Sale ofElectricity
Sub Head : AC Receipts under the Tamil Nadu Tax onConsumption or Sale of Electricity Act, 2003
Detailed Head : 02 Captive generating plants and non-licenseesfor consumption of Electricity (DPC 0043 00 101 AC 0203) into aGovernment Treasury.
(b)forward a copy of the treasury challan to the Director and the Inspecting Officer indicating therein the Registration Number assigned to him under sub-rule (1).
(c)submit a monthly return in Form C-2 on or before the 30th day of the next month following the month to which the return relates.
Explanation. - For the purpose of this rule, "registering authority" means the Officer appointed under section 5 of the Act.