Collection and payment of tax on consumption of electricity

(1) The State Government may, by notification, determine a tax on consumption of electricity at the rate not exceeding twenty paise per unit, for electricity consumed by any person within the limits of the municipal area which shall be collected by the Himachal Pradesh State Electricity Board set up under the Electricity (Supply) Act, 1948, or by any other person, as the case may be, supplying electricity for consumption in municipal limits and paid to the municipality concerned. Provided that where any person generates electricity for his own use or consumption it shall be paid by such person. (2) Such tax shall be collected and paid in the same manner as if it were electricity duty payable to the State Government under the Himachal Pradesh Electricity (Duty) Act, 1975 (11 of 1975). (3) Such tax shall not be leviable on the consumption of electricity by the Government of India or where it is consumed in the construction, maintenance or operation of any railway by the Government of India.