Duty on units of energy consumed.

1. (1) There shall be levied and collected a

duty at such rate as may be notified by the Government by notification in the Official

Gazette: Provided that no duty shall be leviable on the units of energy consumed by the Government (save in respect of premises used for residential purposes).

1. (2) The duty levied under this section shall be in addition to taxes, duties and cess levied under any other law for the time being in force.