The Bombay Electricity Duty (Gujarat Amendment) Act, 1961

1. (1) This Act may be called the Bombay Electricity Duty (Amendment) Act, 1968.
2. (2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

In section 2 of the Bombay Electricity Duty Act, 1958 (hereinafter referred to as "the principal Act"),-

Amendment 3. In section 3 of the principal Act- of section 3 of Bom. XL

1. (A) in sub-section (2),- of 1958.

1. (1) for clause (i), the following clauses shall be substituted, namely :- "(i) by the Government of Gujarat (save in respect of premises used for residential purposes);
   • (ii) by or in respect of any municipal corporation, municipality, local board, notified area committee, cantonment board or panchayat constituted under any law for the time being in force in the State for the purpose of, or in respect of, public street lighting, public water works (including headworks and other auxiliary water supply works and pumps used for the purpose), public gardens including zoos, public museums or system of public sewers or drains;";
2. (2) clause
   • (iv) shall be deleted;
3. (3) in clause (v), the following shall be added at the end, namely :- "(save in respect of premises used for residential purposes)";
4. (4) in clause (vi), the brackets and words "(other than residential or office purposes)" shall be deleted;
5. (5) for clause (vii), the following shall be substituted, namely: - "(vii) for motive power and lighting in respect of premises used by an Industrial undertaking for industrial purpose, until the expiry of the following period, that is to say:-
   • (a) in the case of an industrial undertaking which generates energy for its own use, ten years from the date of the commencement of the Bombay Electricity Duty (Gujarat Second Amendment) Act, 1961 (hereinafter referred to as "the commencement date") or the date of starting the generation of such energy, whichever is later;
   • (b) in the case of a new industrial undertaking established on or after 1st May, 1960, which does not generate energy for its own use, five years from the commencement date or the date on which the industrial under- taking commences for the first time manufacture or production of goods, whichever is later : Provided that no industrial undertaking shall be entitled to exemption from payment of electricity duty under this clause, unless it has obtained a certificate regarding eligibility for such exemption in prescribed form by making an application therefor in prescribed form and within prescribed period to such officer as the State Government may, by notification in the Official Gazette, specify. Explanation 1.--For the purposes of clause (vii)-
     • (i) "an industrial undertaking" means an industrial undertaking which manufactures or produces goods for sale or use in the manufacture or production of other goods but does not include an undertaking which manufactures or produces any kind of food and drinks, meant ordinarily for consumption on the premises of the undertaking; and
     • (ii) "a new industrial undertaking" means any such industrial undertaking which-
   • (a) is not formed by the splitting up or the reconstruction of a business or undertaking already in existence in the State; or
   • (b) is not formed by transfer to a new business or undertaking of a building, machinery or plant previously used in the State for any indus- trial purpose, of such value in relation to total investments, as the State Government may, by notification in the Official Gazette, specify; or
   • (c) is not an expansion of the existing business or undertaking in the State. Explanation 2.-For the purpose of Explanation 1, "premises of the under- taking" includes all premises which are intended for being used for consumption of food and drinks.";
   • (B) for sub-section
6. (3) substitute the following :- "(3) The State Government may, by notification in the Official Gazette, and subject to such terms and conditions as may be specified therein, reduce the rate of duty or remit the duty in respect of-
   • (a) electro-chemical, electro-lytical, or electro-metallurgical process carried on by an industrial undertaking, or
   • (b) such class of consumers or such class of premises in such areas and for such period as the State Government may specify in the notification.".

In section 4 of the principal Act,--

1. (I) in sub-section (3),
2. (i) for the words "Where any person" the words "Where any consumer" shall be substituted; Amendment of section 4 of Bom. XL of 1958.
3. (ii) for the words and figure "under section 7, and", the words and figure "under section 8, deduct such amount of electricity duty from the amount, if any, deposited by the consumer with the licensee or such person or" shall be substituted:
4. (iii) for the words "such person" occurring at two places the words "such consumer" shall be substituted;

1. (2) in sub-section (4), for the words "Every person other than a licensee" the words "Every licensee who uses energy and every person, not being a licensee," shall be substituted.

In section 8 of the principal Act, in clause (c), after the word and figure "section 4" the words "from the licensee, or as the case may be" shall be inserted.

In section 12 of the principal Act,-

1. (I) in sub-section (2),-
2. (i) for the words "such rules may-" the following shall be substituted, namely:- "such rules may- (a-I) prescribe, under the proviso to clause
3. (vii) of sub-section

1. (2) of section 3, the form of certificate regarding eligibility, the form of application for obtaining such certificate and the period within which such application shall be made;";
   • (ii) after clause (d), the following clauses shall be inserted, namely:- "(e) prescribe the procedure for securing any concession or exemption under the Act;
   • (f) prescribe the procedure for referring questions to the authority specified under Part IV of the Schedule and for filing an appeal to the State Government against the decision of such authority;
   • (g) prescribe the procedure and the period of limitation for claiming refund of the amount of electricity duty paid in excess of the amount payable under this Act by the consumer;
   • (h) provide for installation and the reading of meters and sub-meters;";
     • (iii) clause
   • (e) shall be relettered as clause (i);
2. (2) after sub-section (3), the following sub-sections shall be inserted, namely:- "(4) All rules made under this section shall be laid for not less than thirty days before the State Legislature as soon as possible after they are made and shall be subject to rescission by the Legislature or to such modifications as the Legislature may make during the session in which they are so laid or the session immediately following.
3. (5) Any rescission or modifications so made by the Legislature shall be published in the Official Gazette, and shall thereupon take effect.".

For the Schedule appended to the principal Act, the foUowing shall besuMitu!ioll substituted, namely : - of nca Sche. dulo for tllo EEL in Born. XL of IQb8.

" SCHBDULE ( See scction 3 ) Part I Nature of cunsumptiou For cnergy co~wnmed by n coualllllcr otllemiw than for clomestic or lmtivc pmer by an der- taking to which Part II or Part I11 applies-- (4) in respect of premises uscd by an 2 p&o per unit. industrial lliltlertaki~lg for inch- atrial parpogo where such under- taking is engaged in manufl~c- tnrullg or praducu~g gooda for mle or une in the manufacture or prod~iction of other gooh. (b) in respect of all prcrllises not falling ur~der Such rat& as may be prescribed by clause (a) when flat rates are charged by the State Goverr~mmt, not exceed- the licensee- ing par menaem- (i) for every lamp of Iem than 30 wTatts, 40 paise. (ii) for every lamp of 30 matt,s or moro but 60 paise. less thau 40 matts. (iii) for every lamp of 40 ~vatt~s or more but 80 paise. lem than 60 watts. (i~) for every lamp of 60 matts or moro but 120 paise. not exceeding 100 watts. (v) for every additional 16 watb or fraction 20 paiae. thereof in exceM of 100 watts, in any lamp, ' (pi) for every 16 watts or fraotion thereof in 20 paiw. the csse of any other appliance requi- ring electrical energy. (c) for energy wnsumed by such class of 6 pah per unit commercial undertakings, as may bba specified by the State Qovernment in this behalf by a notification in tho OffW Gaze&, excopt in caws to which clause (b) applies. (d) in respect of pumping water for irrigation 1 -20 paise per wit. purpws by an agric~~ltnrist us defi~ieri B cluac (2) of section 2 of tlie Ronibny Te- nancy a11d Agricultural J,anrls Act, 1948. (e) in respect of all prcrnifies not fabig Such rate as may be respectively u~cler clausca (a), (b), (c) aud (d). specified by notification in tho . . Official G(czelle by the State Goverrlruent for tho arcas in which the prcmiws aro situnted, not exceeding - (i) for each unit of energy consumetl for 6 paise per unit. P the use of a cinema l~ouse or theatre. (ii) for ench unit of euergy co~lsulued for any other purpose - (G) where the total eousumption per 6 paise per unit. morlth does not exceed 20 units. (b) ~vhcrc the total consurnplptiuii per 10 paise per uuit. rnotlth exceeds 20 mlits. (c) on units coruumed for st,~~dio lighting. 2 paise per unit. Part II For energy consumed for don~eatic or 2 paise pur wit. motive power by an undertakiog engqge:ed in manufacturirlg or producing any kind of food and drinks nlearit ordhiarily for consunlption on tho prenlises of thc undertakiag. Ex~landw~~.-~'~~r~misc of t,he under- taking" iuoludes all premises which are intended for being used for consumption of food and drinks. Part III fir energy consulnd for motive pwcr by an industrial uncicrtaking cngagcd in mnanufacturing or producing goods for saIc or use in the manufacture or production of otlicr goods othcr than an undert,aking to which Part II applies (a) where it is consumedin an clcctro-chemical, I paisa for every three unitv or electro-lyticnl or clectro-metallurgical pro- part thereof. cess, mbject to the condition that separate meter or sub-meter is installed for indica- ting such mnaumption separately. (b) where it ia conaumed by an inciu- 1 paisa for every 3 units or part atrial undertaking in which iu- thereof. vestment in the form of machi- nery and equipmct docs not exceed the value of l<s. 7.M lakhs. (c) whore it is contlulnd by co- 1 paisa for every 3 linita or part operative factorias and pro- the1,cof."; duction centres orga~liscd by the Khdi and Village I~lcluntrics Board, constitukd under tho ,40t 61 Khadi and Village Industries of 1950. Coinmission Act, 1956, or by a Board wnstitutcd under the I30m. rn of Bombay Khncii and Village L1- lado. dustrica Act, 1960. (a) in any _other case uot falling undcr 1 .GO paise per unit. olaums (a}, (I) arid (c). Part IV Where any question arises : - (i) whether any undertaking is an industrial undertaking or a new industrial undertaking, (iG whether any process is an elcc~ro-chemical, electro-lytical or electro- ~ttctallurgical process, (iii) whether any premises are premises used by an industrial undertaking for irldustrial purpose. (iv) ns to the Part or clause in this Schedule under which any consumption of energy falls, (v) wherc the energy is consumed for different purposes, as to what portion of consumptioll should be governed by such Part or clause, or (vi) whether in an industrial undertaking investment in the form of n~achinery and equipment exceeds Rs. 7.50 lakhs, the question shall bc referred for decision to such authority, as the State Govern- ment rnay, by notification in the Oficicrl Gnzetre, specify for the whole or any part of the State. The authority after wch inquiry as it deems fit shall record its decision. An appeal shall lie against such decision to the State Government which shall be made within sixty days from the date of the decision. Tlie rlecision recordcd by such authority, subject to any appeal to the State Govcrnment and the order of the State Government in appeal, shalI be final.".