The Gujarat Electricity Duty Act, 1958
The Gujarat Electricity Duty Act, 1958
Tax195819 sections
This Act imposes a tax on the consumption and supply of electrical energy throughout the state of Gujarat. It applies to all consumers who pay for electricity and to licensees who generate or supply it. The government uses the revenue collected from this duty to fund public services and infrastructure. The law specifically defines who qualifies as a consumer and outlines various exemptions, such as energy used for agricultural irrigation or generated from renewable sources, ensuring that essential services and specific industries are not unfairly burdened by the tax.
- 0. Preamble
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Duty on units of energy consumed
- 4. Payment of electricity duty
- 5. Licensee etc. to keep books of account and submit returns
- 6. Inspecting Officers
- 7. Powers of Inspectors
- 8. Recoveries
- 8A. Tax to be first charge on electricity duty
- 9. Penalties
- 10. Offences by companies
- 11. Protection of action taken in good faith
- 12. Power to make rules
- 13. Savings
- 14. Repeals and savings
- 15. Consequential
- Schedule. I (See section 3 (1) (a) ) (Rates of duty payable by consumers other than those referred to in section 2 (a) (i) and (ii).)
- II. (see section 3 (1) (b)) (Rates of duty payable by consumers referred to in section 2 (a) (i) and (ii))
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