Vidhi Codex

Himachal Pradesh Electricity (Duty) Act

The Himachal Pradesh Electricity (Duty) Act, 2009

Tax200917 sections

This Act imposes a tax on the consumption and sale of electricity in Himachal Pradesh. It applies to the State Electricity Board, licensees, traders, and all consumers, including domestic, commercial, and industrial users. The law specifies different percentage rates for the electricity duty depending on the category of consumer, while exempting government bodies, railways, and small-scale self-generation. The primary purpose of this legislation is to generate revenue for the State Government by ensuring that electricity providers and users pay a specific duty on their energy usage.

Start reading →Read full ActSections
  1. 1. Short title
  2. 2. Definitions
  3. 3. Levy of electricity duty on consumption or supply of energy
  4. 4. Collection and payment of electricity duty
  5. 5. Records and returns
  6. 6. Inspecting Officers
  7. 7. Penal duty to be paid in certain cases
  8. 8. Recovery of duty
  9. 9. Power to disconnect supply for non-payment of duty
  10. 10. Penalties
  11. 11. Power to exempt from payment of electricity duty
  12. 12. Inspecting Officers to be public servants
  13. 13. Indemnity to persons acting under this Act
  14. 14. Previous sanction of the Government
  15. 15. Power to make rules
  16. 16. Power to remove difficulties
  17. 17. Repeal and savings

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