Vidhi Codex

(DUTY) ACT, 1963

The Jammu and Kashmir Electricity (Duty) Act, 1963

Tax196311 sections

This act sets a tax called electricity duty on electrical energy consumed or generated in Jammu and Kashmir. It requires consumers and producers to pay duty based on units used (four paise per unit) and mandates record-keeping and reporting. The revenue helps the government fund utilities, while penalties are imposed for non-payment or false records.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Levy of duty
  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. Penalties
  10. 10. Power to exempt
  11. 11. Powers to make rules

PDF: pending for this language.