I (See section 3 (1) (a) ) (Rates of duty payable by consumers other than those referred to in section 2 (a) (i) and (ii).)

Item No. 1 Nature of consumption 2 Rates of duty 3 2[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. 7.50 per cent. of consumption charges; 15 per cent. of consumption charges. 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 schools as difined 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 insitution recognised or approved by, such University. (2) For energy consumed by Hostels for students- (a) in rural areas;; (b) in urban areas. 7.5 per cent. of consumption charges;; 11.25 per cent. of consumption charges. (3) For energy consumed by an industrial undertaking, other than energy consumed in respect of any of its premises used for residential purposes- (a) where an industrial undertaking consumes high tension energy;; (b) where an industrial undertaking consumes exclusively low tension energy. 15 per cent. of consumption charges; 10 per cent. of consumption charges. Explanation I.– Any energy consumed by an industrial undertaking for installation of any additional plants, machineries and equipments of such industrial undertaking shall be construed as energy consumed by such industrial undertaking. Explanation II.– For the purpose of this item-; (a) “high tension energy” means any energy supplied, the voltage of which exceeds 650 volts under normal conditons;; (b) “low tension energy” means any energy supplied, the voltage of which does not exceed 650 voltage under normal conditions. (4) For energy consumed in respect of any premises not falling under any of the items (1), (2) and (3) above. 3[20 per cent. of cosumption charges.] Explanation.– For the purposes of this PART, the expression “consumption charges” means the charges payable by a consumer to a licensee but shall not include any of the following charges, namely:-; (i) Meter charges;; (ii) Interest on delayed payment; Bom. LXI of 1947. Guj. 18 of 1973. 1. Schedules I and II were substituted by Guj. 17 of 1983, s. 4. 2. Part I was substituted by Guj. 8 of 2013, s. 5(1). 3. These figures and words were substituted for the figures and words “25 per cent. of consumption charges” by Guj. 2 of 2020, s.3. (iii)Fuse-off call charges and reconnection charges;; (iv)the losses of energy sustained in transmission or transformation by a licensee; or person before supply to a consumer; Provided that-; (a)where no energy has been consumed by a consumer, minimum charges pay-; able by him shall not be deemed to be consumption charges;; (b)where the units of energy actually consumed by a consumer are less than the; units of energy for which, prescribed minimum charges are payable “consumption charges” shall, in the case of such consumer, mean the charges for the units of energy actually consumed by him and not the prescribed minimum charges;; (c)where any person supplies electrical energy to any other person (hereinafter; referred to as “the receiving person”), the charges payable by the receiving person for such quantum of power to the distribution licensee under section 14, who is engaged in the business of supplying energy within the area where the receiving person is located, shall be deemed to be consumption charges for such supply of energy.] PART II Where any dispute arises— (i)whether any undertaking is an industrial undertaking or a new industrial undertaking or a 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 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 and 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 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.5(2).