Amendment of Bombay Electricity Duty Act,

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.