Amendment of section 3 of Bom. XL of 1958

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.".