Manual of Goa Law Vol. II – 79 – Electricity Duty Act

Manual of Goa Law Vol. II – 79 – Electricity Duty Act

The Goa, Daman and Diu Electricity Duty Act, 1986 levies state taxes on the consumption and sale of electrical energy across the region. It applies to electricity consumers, industrial units, commercial establishments, and power distribution utilities responsible for collecting and submitting duty payments to the state government. The law sets standard duty rates for different usage categories and provides mechanisms for registration, recordkeeping, inspections, and penalties for non-payment. This legislation matters because it generates vital public revenue from energy usage to fund state services while enabling the government to regulate taxation structures across domestic, agricultural, and industrial sectors.

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