(see section 3 (1) (b)) (Rates of duty payable by consumers referred to in section 2 (a) (i) and (ii))

Nature of consumption Rates of duty 1 2 1[PART-I (1) For energy consumed by a consumer in respect premises used for residential and educational purposes- (a) in rural areas ;; (b) in urban areas. 10 paise per unit. 20 paise per unit. Explanation : “Educational purpose” means the purpose of imparting education by an approved school as defined in clause (2) of section 2 of the Gujarat Primary Education Act, 1947, a recognised school or a registered school as defined in clause (q) or, as the case may be, clause (s) of section 2 of the Gujarat Secondary and Higher Secondary Education Act, 1972 or a University established by a law for the time being in force in the State, or a College affiliated to, or an institution recognised or approved by, such University. (2) For energy consumed for the use of-; (a) (i) hall or (ii) auditorium; used for commercial purpose or let out for any purpose, or; (b) (i) cinema house or (ii) theatre. 25 paise per unit. (3) For energy consumed by hotels including residential hotels, restaurants, eating houses and lodging and boarding houses. 30 paise per unit. (4) For energy consumed by an industrial undertaking other than energy consumed in respect of any of its premises used for residential purposes. 2[60 paise per unit.] Explanation .─ Any energy consumed by the industrial undertaking for installation of additional plants, machineries and equipment of such industrial undertaking shall be construed as energy consumed by the industrial undertaking. (5) For energy consumed in respect of any premises not falling under any of the items (1) to (4) above. 40 paise per unit. Explanation .─ For the purposes of this PART, in determining the units of energy consumed, the losses of energy sustained in transmission or transformation by a licensee or any person who generates energy, before supply to a consumer, shall be excluded. ] Bom. LXI of 1947. Guj. 18 of 1973 1. Part I was substituted by Guj. 8 of 2013, s. 6(1). 2. These figures and words were substituted for the figures and words “55 paise per unit” by Guj 10 of 2019, s.2. PART II Where any dispute arises— (i)whether any undertaking is an industrial undertaking or a new industrial undertaking or 1[additional unit of the industrial undertaking]; (ii)whether any premises are used by an industrial undertaking for residential purpose or any other purpose; (iii)as to the item in this Schedule under which any consumption of energy falls; (iv)where energy is consumed for different purposes as to what portion of consumption is consumed for any particular purpose; the dispute shall be referred for decision to such authority as the State Government may, by notification in the Official Gazette, specify and different authorities may be specified for different areas of the State. The authority concerned shall, after such inquiry as it deems fit, record its decision. An appeal shall lie against such decision to the State Government within sixty days from the date of the decision. Where no appeal is filed against a decision of the authority, the State Government may of its own motion or otherwise within one year from the date of any order passed by the authority call for an examine the record of any proceedings of the authority for the purpose of satisfying itself as to the legality or propriety of any decision or order passed, and as to the regularity of the proceedings of such authority and pass such order thereon as it thinks fit. The decision recorded by such authority, subject to any appeal to or revision by the State Government, and the order of the State Government in appeal or revision, shall be final and shall not be called in question in any court. 1. These words were subsitituted for the words “service undertaking” by Guj. 8 of 2013, s.6(2). GOVERNMENT PRESS, VADODARA.