Section 3(2) in The Jammu and Kashmir Electricity (Duty) Act, 1963
(2)There shall be levied for and paid to the Government the electricity duty at the rate of [four paisa] [Substituted by Act XXIX of 1968 for 'two naya-paisa'.] per unit also by a person generating energy for the own use or consumption on the energy used or consumed by him in a month.
