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State of West Bengal - Section

Section 11 in The Bengal Electricity Duty Act, 1935

11. Power to make rules. -

[(1)The State Government may make rules, with prospective or retrospective effect, to carry out the purposes of this Act.
(2)In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely :-
(a)the time and manner of payment of the electricity duty under section 5;
(b)the form of the books of account to be kept, the times at which, the form in which and the officer to whom, the returns required by section 6 shall be submitted;
(c)the duties and powers of inspecting officers;] [* *] [Word 'and' omitted by W.B. Act 5 of 1977.]
(cc)[ the manner of assessment of electricity duty referred to in subsection (2) of section 7A;] [Clause (cc) inserted by W.B. Act 5 of 1977.]
(ccc)[ the manner in which, the form in which and the fee on payment of which application for grant of a certificate of registration shall be made and the period for which and the condition or conditions subject to which registration of certificate shall be granted under sub-section (1), the manner in which, the period within which and the fee on payment of which certificate of registration shall be renewed under sub-section (2), and the time within which and the manner in which the officer appointed under sub-section (1) shall be informed under sub-section (4), of section 7B.] [Clause (ccc) inserted by W.B. Act 18 of 1979.]
(d)any other matter [which may be or is required to be prescribed or] [Words inserted by W.B. Act 16 of 1963.] for which there is no provision or insufficient provision in this Act and provision is, in the opinion of the Words 'Provincial Government' first substituted for the words 'Local Government' by the Government of India (Adaptation of Indian Laws) Order, 1937, and thereafter the [State Government] [word 'State' substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.], necessary for giving effect to the provisions of this Act.
(3)In making a rule under sub-section (1) or sub-section (2) the [State Government] [Words 'Provincial Government' first substituted for the words 'Local Government' by the Government of India (Adaptation of Indian Laws) Order, 1937 and thereafter the word 'State' substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] may provide that breach of it shall be punishable with a fine not exceeding [one thousand] [Words substituted for the word 'fifty' by W.B. Act 21 of 1957.] rupees.[The First Schedule] [First Schedule substituted by W.B. Act 4 of 1993. It was earlier as under:-][See section 3.]Rates Of Electricity DutyA. For energy other than energy supplied by a licensee or the State Government.
In the case of energy, other than energysupplied by a licensee or the State Government, generated by aperson liable to pay electricity duty under sub-section (4) ofsection 5   5 paise for each unit of energy consumed.
B. For industrial purposes.
(1)Low and medium voltage energy:Where low or medium voltage energy supplied by a licensee is consumed by a consumer in any premises in connection with industrial or manufacturing process including cold storage, and consumption of energy during the month to which the calculation of duty relates-
(i) does not exceed five hundred units | 2.5per centumof net charge for energyconsumed;
(ii) exceeds five hundred units but does notexceed one thousand units   5.0per centumof net charge for energyconsumed;
(iii) exceeds one thousand units   7.5per centumof net charge for energyconsumed;
(2)High voltage energy:
(a) Except in cases falling under clause (b), where highvoltage energy supplied by a licensee is consumed by a consumerin any premises in connection with industrial or manufacturingprocess including cold storage   7.5per centumof net charge for energy consumed;
(b) where energy is consumed for the purposes of—   5.0per centumof net charge for energy consumed;
(i) a cottage industry or asmall-scale industry, by any undertaking not being a factory asdefined in the Factories Act, 1948, or |- (ii) electrolysis or heating inelectric furnaces, by any industrial undertaking,and separatemeters or sub-meters are installed for indicating the quantity ofenergy so consumed.    
[Explanation. - Notwithstanding anything contained in Part A or Part C, where energy is consumed in any premises for lights and fans and for any other purposes in connection with industrial or manufacturing process, including cold storage, electrolysis or heating in electric furnaces, carried on therein, and the quantity of energy consumed for lights and fans is not separately indicated by meters or sub-meters, such quantity of energy consumed for lights and fans or for any other purposes shall be deemed to have been consumed for industrial purposes and the duty shall be payable in accordance with the rate in article (1) or article (2), as the case may be, of this part:Provided that in respect of energy consumed in residences situated in such premises, the duty shall be payable in accordance with the rate in article (1) or article (2), as the case may be, of Part C of this Schedule.] [['Explanation' substituted by W.B. Act 3 of 1999. The same was earlier as under :-'Explanation. - In this Part, where energy is consumed in any premises for lights and fans and for any other purposes in connection with industrial or manufacturing process, including cold storage, electrolysis or heating in electric furnaces, carried on therein, and the quantity of energy consumed for lights and fans is not separately indicated by meters or sub-meters, such quantity of energy consumed for lights and fans or for any other purposes shall be deemed to have been consumed for industrial purposes, and notwithstanding anything contained in Part A or Part C. the duty shall be payable in accordance with the rate in article (1) or article (2), as the case may be of this Part.']]C. Where a common rate is charged by a licensee for supply of energy for lights, fans and all other purposes except the purposes referred to in Part B.
(1)Low and medium voltage energy:In the case where a common rate is charged for supply of low or medium voltage energy for lights, fans and all other purposes, except the purposes in connection with industrial or manufacturing process referred to in article (1) of Part B, in any premises, and-
(a)where such common rate is charged for low or medium voltage energy supplied by a licensee for commercial purposes to a consumer whose consumption of such energy during the month to which the calculation of duty relates-
(i) does not exceed twenty-five units nil;
(ii) exceeds twenty-five units but does notexceed sixty units 2.5per centumof net charge for energyconsumed;
(iii) exceeds sixty units but does not exceedone hundred units 5.0per centumof net charge for energyconsumed;
(iv) exceeds one hundred units but does notexceed one hundred and fifty units 7.5per centumof net charge for energyconsumed;
(v) exceeds one hundred and fifty units but doesnot exceed five hundred units 10.0per centumof net charge for energyconsumed;
(vi) exceeds five hundred units 12.5per centumof net charge for energyconsumed;
(b)where such common rate is charged for low or medium voltage energy supplied by a licensee for any purposes, other than the commercial purposes referred to in clause (a), to a consumer whose consumption of such energy during the month to which the calculation of duty relates-
(i) does not exceed twenty-five units   nil;
(ii) exceeds twenty-five units but does notexceed sixty units   2.5per centumof net charge for energyconsumed;
(iii) exceeds sixty units but does not exceedone hundred units   5.0per centumof net charge for energyconsumed;
(iv) exceeds one hundred units.   7.5per centumof net charge for energyconsumed;
(2)High voltage energy:In the cases where a common rate is charged for high voltage energy supplied by a licensee to a consumer for purposes, other than the purposes in connection with industrial or manufacturing process referred to in article (2) of Part B, in any premises, and-
(a) where such common rate is charged for highvoltage energy for commercial purposes to a consumer   12.5per centumof net charge for energyconsumed;
(b) where such common rate is charged for highvoltage energy for purposes, other than the commercial purposesreferred to in clause (a), to a consumer   10.0per centumof net charge for energyconsumed;
(3)In respect of all premises where the supply of energy by a licensee is unmetered for-
  Paise per month
every lamp of less than 30 watts 20;
every lamp of 30 watts or more but less than 40watts 29;
every lamp of 40 watts or more but less than 60watts 37;
every lamp of 60 watts or more but not exceeding100 watts 50; and
for every additional 15 watts or fractionthereof in excess of 100 watts in any lamp 10.
Explanation I. - For the purposes of this Part, where the electricity duty is charged, levied or paid in accordance with the provisions contained in the third proviso to sub-section (1) of section 3, the expression "consumption of energy" shall mean the consumption of energy as arrived at on the basis of average monthly consumption in accordance with the said proviso.Explanation II. - For the purposes of this Schedule,-
(i)the expression "low or medium voltage energy" means any energy supplied, the voltage of which does not exceed 650 volts under normal conditions, subject to the percentage variation allowed under the Indian Electricity Rules, 1956;
(ii)the expression "high voltage energy" means any energy supplied, the voltage of which exceeds 650 volts under normal conditions, subject to the percentage variation allowed under the Indian Electricity Rules, 1956.
[[Sub-section (1) substituted by W.B. Act 5 of 1977. Previous sub-Section (1) was as under:-'(1) The Slate Government may make rules to carry out the purposes of this Act.']]
First Schedule substituted by W.B. Act 4 of 1993. It was earlier as under:-The First Schedule[See section 3.]Rates Of Electricity DutyA. For lights and fans.(1) In respect of all premises in the urban area not falling under article (2)-(a) when the net charge of the licensee for the supply of energy for the purposes of lights or fans or both does not exceed 25 paise for each unit of energy consumed as follows, namely :-in the case of a consumer whose consumption of energy during the month to which the calculation of duty relates. -(i) does not exceed 25 units ... - Nil;(ii) exceeds 25 units but does not exceed 60 units ... - 5 paise for each unit of energy consumed;(iii) exceeds 60 units ... - 11 paise for each unit of energy consumed;(b) in other cases including persons referred to in sub-section (4) of section 5 ... - 5 paise for each unit of energy consumed.(1A) In respect of all premises in the rural area not falling under article (2)-(a) when the net charge of the licensee for the supply of energy for the purposes of lights or fans or both does not exceed 25 paise for each unit of energy consumed as follows, namely:-in the case of a consumer whose consumption of energy during three consecutive months to which the calculation of duty relates. -(i) does not exceed 60 units ... - Nil;(ii) exceeds 60 units but does not exceed 180 units ... - 5 paise for each unit of energy consumed;(iii) exceeds 180 units ... - 11 paise for each unit of energy consumed;(b) in other cases including persons referred to in sub section (4) of section 5 ... - 5 paise for each unit of energy consumed.(2) In respect of all premises where the supply of energy by a licensee is unmetered for-Paise per mensem.every lamp of less than 30 watts - ... - 20every lamp of 30 watts or more but less than 40 - ... - 29every lamp of 40 watts or more but less than 60 - ... - 37every lamp of 60 watts or more but not exceeding 100 - ... - 59and for every additional 15 watts or fraction thereof in excess of 100 in any lamp - ... - 10Explanation. - In this Part, the expression-(a) 'net charge' means the amount of charge that remains after deduction from the charge of the licensee for the supply of energy any rebate allowed by the licensee for prompt payment and fuel surcharge;(b) 'urban area' means an area to which the Cantonments Act, 1924, or the Cooch Behar Town Committee Act, 1903, or the Bengal Municipal Act, 1932, or the Calcutta Municipal Act, 1951, or the Chandernagore Municipal Act, 1955, or the Howrah Municipal Act, 1965, applies or an area declared as a notified area under section 93A of the Bengal Municipal Act, 1932;(c) 'rural area' means an area other than an urban area.B. For any other purpose.(a) Except in cases falling under article (b) or article (c), where energy is consumed in any premises-(i) otherwise than in connection with any industrial or manufacturing process, for every unit of energy or fraction thereof so consumed......... - 8 paise(ii) in connection with any industrial or manufacturing process including cold storage, for every two units of energy or fraction thereof so consumed ......... - 7 paise(b) For every three units of energy or fraction thereof consumed for purposes of-(1) a cottage industry or a small-scale industry, by any undertaking not being a factory as defined in the Factories Act, 1948, or(2) electrolysis or heating in electric furnaces, by any industrial undertaking,where separate meters or sub-meters are installed for indicating the quantity of energy so consumed .. .. - 7 paise.(c) For energy consumed in any premises for lights and fans and for any other purpose in connection with industrial or manufacturing process including cold storage carried on therein, in cases where the quantity of energy consumed for lights and fans is not separately indicated by meters or submeters, the rate specified under clause (ii) of article (a) and a surcharge of twenty per cent, of the duty payable for the total quantity of energy consumed in accordance with such rate.C. Where a common rate is charged by a licensee for supply of energy for lights, fans and all other non-industrial and non-manufacturing processes.Notwithstanding anything contained in Parts A and B, where a common rate is charged by a licensee for supply of energy for lights, fans and all other nonindustrial and non-manufacturing processes-(1) in respect of all premises in the urban area-(a) where such common rate charged is for supply of energy for commercial purposes and is 85 paise or more as gross charge, or for supply of energy for other than commercial purposes and is 60 paise or more as gross charge, for each unit of energy consumed by a consumer for supply of energy for lights, fans and all other non-industrial and non-manufacturing processes, whose consumption of energy during the month to which the calculation of duty relates. -(i) does not exceed twenty-five units ... - Nil,(ii) exceeds twenty-five units but does not exceed sixty units ... - 5 paise for each unit of energy consumed.(iii) exceeds sixty units ... - 10 paise for each unit of energy consumed;(b) where such common rate charged is for supply of energy for commercial purposes and is less than 85 paise as gross charge, or for supply of energy for other than commercial purposes and is less than 60 paise as gross charge, for each unit of energy consumed by a consumer for supply of energy for lights, fans and all other non-industrial and non-manufacturing processes, whose consumption of energy during the month to which the calculation of duty relates. -(i) does not exceed twenty-five units ... - Nil.(ii) exceeds twenty-five units ... - 5 paise for each unit of energy consumed.(2) in respect of all premises in the rural area-(a) where such common rate charged is for supply of energy for commercial purposes and is 85 paise or more as gross charge, or for supply of energy for other than commercial purposes and is 60 paise or more as gross charge, for each unit of energy consumed by a consumer for supply of energy for lights, fans and all other non-industrial and non-manufacturing processes, whose consumption of energy during three consecutive months to which the calculation of duty relates. -(i) does not exceed seventy-five units ... - Nil.(ii) exceeds seventy-five units but does not exceed one hundred and eighty units - 5 paise for each unit of energy consumed.(iii) exceeds one hundred and eighty units - 10 paise for each unit of energy consumed;(b) where such common rate charged is for supply of energy for commercial purposes and is less than 85 paise as gross charge, or for supply of energy for other than commercial purposes and is less than 60 paise as gross charge, for each unit of energy consumed by a consumer for supply of energy for lights, fans and all other non-industrial and non-manufacturing processes, whose consumption of energy during three consecutive months to which the calculation of duty relates. -(i) does not exceed sixty units ... - Nil,(ii) exceeds sixty units ... - 5 paise for each unit of energy consumed.Explanation I. - In this Part, the expressions-(a) 'gross charge' means the amount of charge at gross rate including fuel surcharge, if any. before deduction from the charge of the licensee for the supply of energy of any rebate allowed by the licensee for prompt payment;(b) 'urban area' and 'rural area' shall have the meaning respectively assigned to them in Part A.Explanation II. - Where electricity duty is charged, levied or paid in accordance with the provisions contained in the third proviso to sub-section (1) of section 3. the expressions 'consumption of energy' and 'energy consumed', appearing in this Part, shall respectively mean consumption of energy and energy consumed as arrived at on the basis of average monthly consumption in accordance with the said proviso.'.
The Second Schedule([See section 3(3).]) [Third brackets, words and figures substituted for the brackets, words, and figure '(See proviso to section 3.)' by W.B. Act 40 of 1975.]Exemptions
(1)[Any Government] [Words substituted for the words 'The Government' by the Government of India (Adaptation of Indian Laws) Order, 1937.], save in respect of premises used for residential purposes.
(2)a railway administration, save in respect of premises used for residential purposes.
(3)a local authority, save in respect of premises used for residential purposes.[* * * * *] [Items (4), (5) and (6) omitted by W.B. Act 21 of 1957.]
(7)a hospital or dispensary which is not maintained for private gain.
(8)any consumer using not more than [twenty-five units] [Words substituted for the words 'fifteen units' by W.B. Act 25 of 1969.] in any one month.
(9)any consumer, being a landlord, or other person who supplies energy to one-roomed or two-roomed shops or tenements in any one building, in respect of the energy supplied to any such shop or tenement in which not more than [twenty-five units] [Words substituted for the words 'fifteen units' by W.B. Act 25 of 1969.] of energy have been used in any one month.
(10)[ any consumer in a rural area using not more than 60 units in any three consecutive months.] [Item (10) inserted by W.B. Act 29 of 1974.]
(11)[ any person being a licensee or a private generator in respect of electrical energy consumed in the process of generation, transformation or distribution of electricity or for consumption in the case of a licensee, at his administrative office.] [Item (11) with 'Explanation (a2)' inserted by W.B. Act 40 of 1975.][Explanation (a2). - Exemption (8) applies to a consumer who has more than one meter to record his consumption for different purposes if his total consumption in respect of all these meters does not exceed 25 units.] [Item (11) with 'Explanation (a2)' inserted by W.B. Act 40 of 1975.]
(12)[any consumer in respect of energy consumed for irrigation for agricultural purposes.] [Item (12) inserted by W.B. Act 18 of 1979.]
(13)[ a newly set up industrial unit, save in respect of premises used for residential purposes, for a period of five years from the date of first commercial production.] [Item (13) inserted by W.B. Act 5 of 1993.][Explanation. - A sick industrial unit or a closed industrial unit, after being rehabilitated or revived, shall be deemed to be a newly set up industrial unit..] ['Explanation' inserted by W.B. Act 3 of 1999, w.e.f. 1.4.1993.]
(14)[ an expanded portion of an existing industrial unit established in a premises by way of expansion, save in respect of premises used for the residential purposes, for a period of five years from the date of first commercial production in the expanded portion of such unit.] [Item (14) inserted by W.B. Act 3 of 1995.][* * * * * * *] ['Explanation (1)' omitted by W.B. Act 21 of 1957.]Explanation (2). - For the purposes of exemption (8) in the premises referred to in Article (2) of the First Schedule every 10 watts shall be deemed to consume one and a half units in a month.Explanation (3). - For the purposes of exemption (9), whether more than [twenty-five units] [Words substituted for the words 'fifteen units' by W.B. Act 25 of 1969.] of energy have been used in any one month in any shop or tenement for which there is no meter or sub-meter shall be determined by dividing the total number of units supplied during that month to such shops or tenements in the building by the number of such shops or tenements therein.[Explanation (4). - For the purposes of exemption (10), the expression "rural area" means an area other than an area to which the Cantonments Act, 1924, or the Cooch Behar Town Committee Act, 1903, or the Bengal Municipal Act, 1932, or the Chandernagore Municipal Act, 1955, or the Howrah Municipal Corporation Act. 1980, or the Calcutta Municipal Corporation Act, 1980, applies or an area declared as a notified area under section 93A of the Bengal Municipal Act, 1932.] [['Explanation (4)' first inserted by W.B. Act 29 of 1974, then substituted by W.B. Act 4 of 1993. The same was earlier as under:-'Explanation (4). - For the purposes of exemption (10), the expression 'rural area' means an area other than an urban area as defined in Part A of the First Schedule.']][Explanation (5). - For the purposes of exemption (13), the expression "a newly set up industrial unit" means an industrial unit which is established and commissioned by its owner for the manufacture of goods in West Bengal for the first time on or after the 1st day of April, 1993. under any scheme approved by the State Government.] [Explanation (5) inserted by W.B. Act 5 of 1993.][Explanation (6). - For the purposes of exemption (14),-
(i)the expression "existing industrial unit" shall mean an industrial unit which exists in West Bengal immediately before it starts commercial production for the first time in its expanded portion on or after the commencement of section 3 of the West Bengal Finance Act. 1995;]
(ii)the expression "expanded portion" shall mean such portion of an existing industrial unit which is set up for commercial production after creation of additional capacity either in the existing premises or in any other premises in West Bengal.
['Explanation (6)’ inserted by W.B. Act 3 of 1995.][Section 7C inserted by W.B. Act 8 of 1983.] [[Section 3A first inserted by W.B. Act 8 of 1983, then substituted by W.B. Act 10 of 1996. Previous section 3A was as under:-'3A. Assessing Authority. - The State Government may prescribe an authority or authorities to assess in the manner prescribed the electricity duty payable under this Act and the rules made thereunder.']]