Levy of tax on electricity charges

Levy of tax on electricity charges.- Subject to the provisions of this Act, there shall be levied and paid to the State Government, advolorem tax (hereinafter referred to as "electricity tax") at five percent on the electricity charges payable (excluding arrears) by all the consumers except consumers under agricultural (irrigation pump sets upto and inclusive of Ten Horse Power), Bhagya jyothi and Kutira jyothi categories.