The Karnataka Electricity (Taxation on Consumption) Act, 1959
The Karnataka Electricity (Taxation on Consumption) Act, 1959
The Karnataka Electricity (Taxation on Consumption) Act, 1959, establishes the legal framework for levying and collecting tax on electricity charges within the state of Karnataka. It mandates that electricity suppliers (licensees) collect a 5% ad valorem tax from consumers and remit it to the State Government. The Act provides specific exemptions for certain agricultural and low-income categories, such as irrigation pump sets and specific welfare schemes like Bhagya Jyothi. It empowers the government to regulate collection, maintain records, and penalize non-compliance. For the ordinary citizen, this Act defines the tax component of their electricity bill and the consequences of failing to pay these charges.
- 1. Short title, extent and commencement
- 2. Amendment of the title, long title and preamble
- 3. Levy of tax on electricity charges
- 4. Payment of electricity tax
- 5. Books of account, etc
- 6. Amendment of section 4
- 7. Amendment of section 7
- 8. Power of State Government to notify exemptions and reductions of tax
- 8A. Dispensing with the performance of certain contracts
- 9. Insertion of sections 9A and 9B
- 10. Power to make rules
- 11. Rules and Notifications to be laid before State Legislature
- 12. Repeal and savings
- 13. Repeal of Karnataka Ordinance No. 2 of 1959 and savings
- 14. Power to remove difficulties
PDF: pending for this language.