Levy of tax on 2[electricity charges etc.]2

4[3[(1)]3 Subject to the provisions of this Act, there shall be levied and paid to the State Government electricity tax on advolorem basis at 5[nine percent]5 on the charges payable on electricity sold to or consumed by, any consumers (excluding arrears) when electricity is supplied by licensee or non-licensee through licensee or otherwise; 5[Provided that when any person,-

1. (a) consumes electricity generated by himself, the person shall be liable to pay the electricity tax on the rate of charges of electricity levied by the licensee to other similar category of consumers;
2. (b) supplies at the rate less than the rate of charges of electricity levied by the licensee to other consumers or free of cost, the consumer shall be liable to pay the electricity tax on the rate of charges of electricity levied by the licensee to other similar category of consumers.]5 except,-
   • (i) the consumers under agricultural (irrigation pump sets upto and inclusive of ten horse power);
   • (ii) Bhagya Jyothi and kutira jyothi categories upto the extent of free consumption allowed by the State Government from time to time; and
   • (iii) the consumers covered under sub-section (2).]4 2[1[(2) Subject to the provisions of this Act, there shall be levied and paid to the State Government by every non licensee electricity tax on all the units of electricity consumed by himself at such rates specified by the State Government, by notification, from time to time but not exceeding the rates specified below, namely:-
3. (a) electricity tax not exceeding 50 paise per unit on captive consumption;
4. (b) electricity tax not exceeding 25 paise per unit on auxiliary consumption in a generating station whether Captive Generating Plant or cogeneration plant or otherwise, for the auxiliary loads exceeding 50 Kilo Watts.”.]1 ]2

¹ Substituted by Act 7 of 2003 w.e.f. 1.4.2003.

² Substituted by Act 5 of 2004 w.e.f. 16.10.2003.

³ Renumbered by Act 5 of 2004 w.e.f. 16.10.2003.

⁴ Substituted by Act 31 of 2013 w.e.f. 05.03.2013.

⁵ Substituted by Act 24 of 2018 w.e.f. 19.07.2018.

¹ Inserted by Act 5 of 2004 w.e.f. 16.10.2003.

² Substituted by Act 31 of 2013 w.e.f 05.03.2013.