Definitions

In this Act, unless the context requires otherwise,– (a) “consumer” means any person who is supplied with energy on payment of charges or otherwise by a licensee or by any other person who generates energy and includes- (i) a licensee in relation to energy either generated by himself or supplied by any other licensee, (ii) any other person in relation to energy generated by himself, and used by such licensee or person for any purpose excluding that of construction, maintenance or operation of his generating, transmitting or distributing system but including office, commercial or residential purpose connected with such system; and the word “consume” with its grammatical variations and cognate expressions shall be construed accordingly; (b) “energy” means electrical energy when generated, transmitted, supplied or used for any purpose except the transmission of a massage; (bb) “industrial undertaking” means an undertaking engaged predominantly in- (i) the manufacture or production of goods, or (ii) any job work which results in the manufacture or production of goods, but does not include an undertaking which manufactures or produces any kind of food or drinks or both meant ordinarily for consumption on the premises of the undertaking. Explanation I.– “manufacture” with its grammatical variations means change in a non-living physical object or article or thing- (a) resulting in transformation of the object or article or thing into a new and distinct object or article or thing having a different name, character and use; or (b) bringing into existence of a new and distinct object or article or thing with a different chemical composition or integral structure. Explanation II.–For the purpose of this clause, “premises of the undertaking” includes all premises which are intended for being used for consumption of food or drinks or both. Explanation III.–For the purpose of this clause, an undertaking engaged in the manufacture or production of goods shall be deemed to be engaged predominantly in the manufacture or production of goods if the gross annual income of such undertaking from such manufacture or production for the accounting year of such undertaking preceding the period in respect of which the duty is levied is greater than the gross annual income of such undertaking for that accounting year from such manufacture or production of goods; (c) “Licensee” means any person licensed under section 14 of the Electricity Act, 2003 and includes any person who is supplying energy generated by himself; (cc) “premises used by an industrial undertaking for industrial purpose” means premises used by such undertaking for any purpose other than the purpose of residence, commerce, sports, club, library, canteen or such other purpose as the State Government may, by notification in the Official Gazette, specify; (d) “prescribed” means prescribed by rules made under this Act; (e) “rural area” means– (i) a gram as defined in clause (11) of section 2 of the Gujarat Panchayats Act, 1961; or (ii) an area in regard to which a notification has been issued under section 305A of the said Act, the population of which as ascertained at the last preceding census of which the relevant figures have been published does not exceed five thousand; (f) “urban area” means an area which is not a rural area. (iii-a) in respect of pumping water for agricultural irrigation purposes including energy consumed for lighting the premises used as a pump house; (iv) where the energy is generated by any person for the purpose of supplying it for the use of vehicles or vessels; (v) where the energy is generated at a voltage not exceeding 100 volts; (v-a) where the energy is generated by any non-conventional or renewable source of energy as the State Government may, by notification in the Official Gazette, specify in this behalf and on such terms and conditions as may be specified therein (vi) save as provided in clause (vii), in respect of such industrial or agricultural purposes in such areas and subject to such terms and conditions and for such period as the State Government may, having regard to the need and conditions of industrial and agricultural development in the areas by general or special order specify in that behalf; (vii) for motive power and lighting in respect of premises used by a new industrial undertaking for industrial purpose, subject to such terms and conditions as may be prescribed, for a period of five years from the date on which such industrial undertaking begins to manufacture or produce goods for the first time: Provided that no new industrial undertaking shall be entitled for exemption from payment of electricity duty under this clause, unless it has obtained a certificate regarding eligibility for such exemption in prescribed form by making an application therefore in such form, within such period and to such officer as may be prescribed. Explanation.–For the purpose of this clause “a new industrial undertaking” means any industrial undertaking which- (a) is not formed by the splitting up or the reconstruction of a business or undertaking already in existence in the State; or (b) is not formed by transfer to a new business or undertaking of machinery or plant previously used in India for any industrial purpose, of such value in relation to total value of the aforesaid investments, as the State Government may, by notification in the Official Gazette, specify; or (c) is not an expansion of the existing business or undertaking in the State; (viii) for motive power and lighting in respect of premises used by an additional unit of the industrial undertaking for industrial purpose at different independent and identifiable premises of the existing premises of the industrial undertaking, subject to such terms and conditions, as may be prescribed, for a period of five years from the date- (a) on which such additional unit of the industrial undertaking begins to manufacture or produce goods for the first time; or (b) on which such additional unit of the industrial undertaking has begun to manufacture or produce goods for the first time, prior to commencement of the Gujarat Electricity Duty (Amendment) Act, 2013: Provided that no additional unit of the industrial undertaking shall be entitled for exemption from payment of electricity duty under this clause, unless it has obtained a certificate regarding eligibility for such exemption in the prescribed form by making an application in such form, within such period and to such officer as may be prescribed. Explanation.–For the purpose of this clause “additional unit of the industrial undertaking” means any industrial undertaking which- (a) is not formed by the splitting up or the reconstruction of a business or undertaking already in existence in the State; or (b) is not formed by transfer to a new business or undertaking of machinery or plant previously used in India for any industrial purpose, of such value in relation to total value of the aforesaid investments, as the State Government may, by notification in the Offical Gazette, specify. (2AA) (a) Nothing contained in this Act as amended by the Bombay Electricity Duty (Gujarat Amendment) Act, 1983 (hereinafter referred to as “the Amending Act”) shall affect any exemption granted to an existing industrial undertaking before the commencement date and such exemption shall continue for the period provided in clause (vii) of sub-section (2), or as the case may be, sub-section (2A) before the commencement date. (b) Notwithstanding anything contained in clause (vii) of sub-section (2) or sub-section (2A) as amended by the Amending Act, any existing industrial undertaking which was eligible for exemption under the provisions of clause (vii) of sub-section (2) or of sub-section (2A) before the commencement date but which did not avail of such exemption befores the commencement date shall be eligible for such exemption under the said clause (vii) or the said sub-section (2A) as if the Amending Act was not passed. Explanation.–For the purpose of this sub-section an existing industrial undertaking means an industrial undertaking which exists on the commencement date and which manufactures or produces goods for sale or use in the manufacture or production of other goods but does not include an undertaking which manufactures or produces any kind of food and drinks meant ordinarily for consumption on the premises of the undertaking. (2AAA) (a) Nothing contained in this Act as amended by the Bombay Electricity Duty (Gujarat Amendment) Act, 1999 (hereinafter referred to as “the Ameding Act of 1999”) shall affect any exemption granted to an existing industrial undertaking before the 1st April, 1999 and such exemption shall continue for the period provided in sub-clause (a) of clause (vii) of sub-section (2) or, as the caes may be, sub-section (2A), as if the Amending Act of 1999 was not passed. (b) Notwithstanding anything contained in sub-clause (a) of clause (vii) of sub-section (2) or sub-section (2A), as amended by the Amending Act of 1999, any existing industrial undertaking which was eligible for exemption under the provisions of sub-clause (a) of clause (vii) of sub-section (2) or sub-section (2A) before 1st April, 1999 but which did not avail of such exemption before that date shall be eligible for such exemption under the said sub-clause (a) of clause (vii) or the said sub-section (2A), as if the Amending Act of 1999 was not passed. (c) Notwithstanding anything contained in sub-clause (a) of clause (vii) of sub-section (2) as amended by the Amending Act of 1999, where any undertaking has started generation of energy for its own use before the 1st April, 1999 but has not commenced manufacture or production of goods before that date, such undertaking shall be eligible for exemption under the said sub-clause (a) of clause (vii) of sub-section (2), as if the Amending Act of 1999 was not passed. Explanation.–For the purpose of this sub-section, an existing industrial undertaking means an industrial undertaking which exists on the 1st April, 1999 and which manufactures or produces goods but does not include an undertaking which manufactures or produces any kind of food and drinks meant ordinarily for consumption on the premises of the undertaking. (2B) (a) Nothing contained in this Act as amended by the Bombay Electricity Duty (Gujarat Second Amendment) Act, 2005 (hereinafter referred to as “the Amending Act of 2005”) shall affect any exemption granted to an existing industrial undertaking before the 1st October, 2005 and such exemption shall continue for the period provided in clause (vii) of sub-section (2) as if the Amending Act of 2005 was not passed. (b) Notwithstanding anything contained in clause (vii) of sub-section (2) as amended by the Amending Act of 2005, any existing industrial undertaking which was eligible for exemption under the provisions of clause (vii) of sub-section (2) before the 1st October, 2005 but which did not avail of such exemption before that date shall be eligible for such exemption under the said clause (vii) as if the Amending Act of 2005 was not passed. Explanation.-For the purpose of this sub-section, an existing industrial undertaking means an industrial undertaking which exists on the 1st October, 2005 and which manufactures or produces goods but does not include an undertaking which manufactures or produces any kind of food and drinks meant ordinarily for consumption on the premises of the undertaking. (3) The State Government may by notification in the Official Gazette, and subject to such terms and conditions as may be specified therein, reduce the rate of duty or remit the duty in respect of– (a) electro-chemical, electro-lytical, or electro-metallurgical process carried on by an industrial undertaking, or (b) such class of consumers or such class of premises in such areas and for such period as the State Government may specify in the notification.