THE KARNATAKA ELECTRICITY (TAXATION ON CONSUMPTION OR SALE) ACT, 1959
The KARNATAKA ELECTRICITY (TAXATION ON CONSUMPTION OR SALE) ACT, 1959
The Karnataka Electricity (Taxation on Consumption or Sale) Act, 1959, regulates the taxation of electricity sold or consumed within the state. It applies to all electricity consumers, distribution licensees, and private producers generating their own power, though small agricultural and low-income users are exempt. This legislation matters because it establishes a tax rate on energy charges to generate state revenue, outlines collection procedures, and defines penalties for non-compliance. It ensures the government can effectively monitor power usage, enforce collection, and legally resolve unpaid dues to maintain fiscal control over the region's critical energy infrastructure and supply networks.
- 1. THE KARNATAKA ELECTRICITY (TAXATION ON CONSUMPTION OR SALE) ACT, 1959.
- 2. Definitions.- In this Act, unless the context otherwise requires,
- 3. Levy of tax on 2[electricity charges etc.]2
- 4. Payment of electricity tax
- 5. Books of account, etc
- 6. Inspecting Officers
- 7. Recoveries
- 8. Power of State Government to notify exemptions and reductions of tax
- 8A. Dispensing with the performance of certain contracts.-
- 9. Penalties
- 9A. Appeal.- (1) Any person aggrieved by an order,-
- 9B. Protection of action taken in good faith: No suit, prosecution or other proceeding shall lie against the State Government or any officer of the State Government or any public servant for anything done or in good faith purporting to be done or any action taken under this Act or the rules made there under]1
- 10. Power to make rules.
- 11. Rules and Notifications to be laid before State Legislature.-
- 12. Repeal and savings.- The Mysore Electricity (Taxation on
- 13. Repeal of 1[Karnataka]1 Ordinance No. 2 of 1959 and savings.The 1[Karnataka]1 Electricity (Taxation on Consumption) Ordinance, 1959, is hereby repealed;
- 14. Power to remove difficulties
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