Levy of duty

Levy of duty.—(1) There shall be levied and paid to the Government a duty on the energy to be called the 'Electricity Duty' at such rate or rates as may be notified by the Government in the Government Gazette and such rate or rates shall be calculated in the prescribed manner.

1. (2) There shall be levied for and paid to the Government the electricity duty at the rate of [four paise] per unit also by a person generating energy for his own use or consumption on the energy used or consumed by him in a month.
2. (3) Nothing in sub-sections
3. (1) and
4. (2) shall apply to the consumption or sale of energy which is—
   • (a) consumed by or sold to the Government of India; or
   • (b) consumed in the construction, maintenance or operation of any railway by the Government of India or a railway company operating that railway, or sold to that Government or any such railway company for consumption in the construction, maintenance or operation of any railway.
5. (4) Omitted.