Duty on units of energy consumed

(1) Subject to the provisions of sub-section (2) (2AA), (2AAA), (2B) and (3), there shall be levied and paid to the State Government a duty on the consumption of electricity (hereinafter in this Act referred to as “electricity duty”) at the rates specified below:- (a) the electricity duty shall be payable by consumers other than those referred to in sub-clauses (i) and (ii) of clause (a) of section 2, at the rates specified in Schedule I to this Act, and (b) the electricity duty shall be payable by consumers referred to in sub-clauses (i) and (ii) of clause (a) of section 2, at the rates specified in Schedule II to this Act. (2) Electricity duty shall not be leviable on the units of energy consumed,– (i) by the Government of Gujarat (save in respect of premises used for residential purposes); (ia) by or in respect of any municipal corporation, municipality, local board, notified area committee, cantonment board or panchayat constituted under any law for the time being in force in the State including any body corporate constituted by the State Government or the Central Government as the State Government may, by general or special order, specify, for the purpose of, or in respect of, public street lighting, public water works (including headworks and other auxiliary water supply works and pumps used for the purpose), public gardens including zoos, public museum or system of public sewers or drains; (ii) by a consumer in respect of premises used for residential purposes in a rural area, if the total energy consumed by him for the said purpose in a year does not exceed 250 units; (iii) in respect of a hospital or dispensary which is not maintained for private gain (save in respect of premises used for residential purposes);