Bare Act

The Bombay Electricity Duty (Gujarat Amendment) Act, 1961

This law amends the Bombay Electricity Duty Act to update how electricity taxes are collected in Gujarat. It changes who is responsible for paying the duty, including municipal bodies and local authorities, while also introducing specific tax exemptions for industrial undertakings. These exemptions allow industries to pay no duty on motive power and lighting for a set period, such as ten years if they generate their own power or five years if they are new, provided they meet certain conditions. Additionally, the government is given the power to reduce or waive taxes for specific types of industrial processes or consumers to encourage development.

PDF: pending for this language.