section I
Schedule
The Bombay Electricity Duty (Gujarat Amendment) Act, 1961" 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.".
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