Vidhi Codex

Bare Act

The Gujarat Tax on Sale of Electricity Act, 1985

Infrastructure198516 sections

This act establishes a tax system on electricity consumption within the state of Gujarat. It imposes specific charges on the units of power used by regular consumers, collected from licensed suppliers or generators. To ensure the government is paid, the statute requires energy providers to submit returns and pay taxes on time, applying penalties for any delays. The revenue generated is vital for the state's budget. By regulating the financials of energy distribution, the act manages essential public resources and funds for broader development across the state.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Tax on sale of electricity
  4. 4. Payment of tax
  5. 5. Returns
  6. 6. Assessment of tax
  7. 7. Provided that before making any such assessment, the licensee shall be given a reasonable opportunity of being heard.
  8. 8. Penalty for non-payment of tax
  9. 9. Recovery of tax
  10. 10. Refund of tax
  11. 11. Provided that such application shall be made within two years from the date of payment of the tax.
  12. 12. Cognizance of offences
  13. 13. No court shall take cognizance of any offence punishable under this Act except with the previous sanction of the State Government or such officer as the State Government may authorise in this behalf.
  14. 14. Power to exempt
  15. 15. Power of State Government to make rules
  16. 16. Repeal and saving

PDF: pending for this language.