Power to exempt from payment of electricity duty

(1) The State Government may, in public interest, by notification in the Official Gazette, exempt any licensee, consumer or person from the payment of the whole or part of the electricity duty for such period and subject to such conditions as may be specified in such notification. (2) The State Government may, by notification, revise the rates of electricity duty not exceeding 50% at any one time, of the rates specified under section 3.