Section 3(2) in The U.P. Electricity (Duty) Act, 1952
(2)In respect of clauses (a) and (b) of sub-section (1), the electricity duty shall not exceed [fifty percent] [Substituted by U.P. Act No. 11 of 1985, vide Section 2 (b) (i), (w.e.f. 1st Oct., 1984), for the words 'twenty-five percent' and re-substituted by U.P. Act No. 13 of 1987, vide Section 2, for the words 'thirty-five percent', (w.e.f. 26th November, 1986).] of the rate charged :Provided that in the case of one-part tariff where the rate charged is based on units of consumption, the electricity duty shall not be less than one paisa per unit or more than [nine paise] [Substituted by U P. Act No. 11 of 1984, vide Section 2 (h) (ii), (w.e.f. 1st October, 1984), for the words 'six paise' and re-substituted by U.P Act No. 13 of 1987, vide Section 2 (ii), for 'eight paise' (w.e.f. 26th November 1986).] per unit.Explanation. - For the purpose of the calculation of electricity duty as aforesaid, energy consumed by a licensee or the Board or supplied free of charge or at concessional rates to his or its partners, directors, members, officers or servants shall be deemed to be energy sold to consumers by the licensee or the Board, as the case may be, at the rates applicable to other consumers of the same category.
