The Gujarat Stamp and Electricity Duty Law (Amendment) Act, 1962

1. (1) This Act may be called the Gujarat Stamp and Electricity Duty Laws (Amendment) Act, 1962.
2. (2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

In the Bombay Stamp Act, 1958, in Schedule I,—

1. (a) for Article 25, the following shall be substituted, namely:— “25. CONVEYANCE, not being a conveyance specified in clause (b), not being a transfer charged or exempted under article No. 59— where it exceeds Rs. 100 but does not exceed Rs. 200 . . 7.00 where it exceeds Rs. 200 but does not exceed Rs. 300 . . 14.00 where it exceeds Rs. 300 but does not exceed Rs. 400 . . 21.00 where it exceeds Rs. 400 but does not exceed Rs. 500 . . 28.00 where it exceeds Rs. 500 but does not exceed Rs. 600 . . 35.00 where it exceeds Rs. 600 but does not exceed Rs. 700 . . 42.00 where it exceeds Rs. 700 but does not exceed Rs. 800 . . 49.00 where it exceeds Rs. 800 but does not exceed Rs. 900 . . 56.00 where it exceeds Rs. 900 but does not exceed Rs. 1,000 . . 63.00 and for every Rs. 500 or part thereof in excess of Rs. 1,000 . . 31.50”;
2. (b) in Article 30, for the words "one half of the duty on a conveyance (article No. 25)" the words "the same duty as a Conveyance (article No. 25) for a consideration equal to the value of the property as set forth in such instrument" shall be substituted.

In the Schedule to the Gujarat Increase of Stamp Duties Act, 1961, entry (4) shall be deleted.

In Schedule to the Bombay Electricity Duty Act, 1958, for clauses

1. (b) and (c), the following shall be substituted, namely:—
2. (b) in respect of all premises not specified under sub-section

1. (2) of section 3 and not falling under clause
   • (a) where flat rates are charged by the licensee:
     • (i) for every load of 40 watts or more but less than 60 watts.
     • (ii) for every load of 60 watts or more but not exceeding 100 watts.
   • (c) for each unit of energy consumed for the use of a cinema house or theatre.
     • (i) for each unit of energy consumed for any other purpose—
   • (a) where the total consumption per month does not exceed 20 units
   • (b) where the total consumption per month exceeds 20 units
   • (c) on units consumed for studio lighting. Explanation.—For the purposes of clause
   • (c) premises which are used wholly or principally for carrying on a manufacturing process within the meaning of clause
   • (k) of section 2 of the Factories Act, 1948, shall be deemed to be used by an industrial undertaking.
2. (11) For energy consumed by an industrial undertaking—
   • (a) where it is consumed—
     • (i) in an electro-chemical or electro-metallurgical process, or
     • (ii) industrial co-operative factories and production centres organised by the Khadi and Village Industries Board, constituted under the Khadi and Village Industries Commission Act, 1956, or by a Board constituted under Bombay Khadi and Village Industries Act, 1960;
     • (iii) industrial undertakings in which less than 50 persons (including persons employed on temporary basis or on daily wages) are working or were working on any day of the preceding twelve months in all the shifts in the aggregate and the capital assets of which (including investments in the form of land, building, machinery, equipment and working capital) do not exceed the value of Rs. 5 lakhs; subject in all cases under clause
   • (a) to the condition that separate meters or sub-meters are installed for indicating such consumption separately.
   • (b) in any other cases not falling under clause (a)
     • (i) any undertaking is an industrial undertaking,
     • (ii) any process is an electro-metallurgical or electro-chemical process, or
     • (iii) energy is consumed for motive power or heating by an industrial undertaking falling under sub-clause
     • (iii) of clause (a), the decision shall be decided by the State Government and the decision of the State Government thereon shall be final.

For energy consumed by all industrial undertaking- -

1. (a) when it is consumed-
   • (i) in an electro-chemical or electro-metallurgical process, or
   • (ii) industrial co-operative factories and production centres organised by the Khadi and Village Industries Board, constituted under the Khadi and Village Industries Commission Act, 1956, or by a Board constituted under Bombay Khadi and Village Industries Act, 1960;
   • (iii) industrial undertakings in which less than 50 persons (including persons employed on temporary basis or on daily wages) are working or were working on any day of the preceding twelve months in all the shifts in the aggregate and the capital assets of which (including investments in the form of land, building, machinery, equipment and working capital) do not exceed the value of Rs. 6 lakhs; subject in all case under clause
2. (a) to the condition that separate meters or sub-meters are installed for indicating such consumption separately. 1 nP. for every three units or part thereof.
3. (b) in any other cases not falling under clause (a) 1.60 nP. per unit.
   • (i) any undertaking is an industrial undertaking,
   • (ii) any process is an electro-metallurgical or electro-chemical process, or
   • (iii) energy is consumed for motive power or heating by an industrial undertaking falling under sub-clause
   • (iii) of clause (a), the decision shall be decided by the State Government and the decision of the State Government thereof shall be final.