Vidhi Codex

Bare Act

The Kerala Electricity Duty Act, 1963

Tax196318 sections

This administration law imposes fees known as electricity duty on the sale and consumption of electrical energy within the state of Kerala. It specifically targets electrical license holders who sell power to consumers, as well as specific classes of consumers who are required to pay monthly duties based on usage rates. By collecting these levies, the state government generates essential revenue to support public finances. Furthermore, the legislation outlines rules for metering energy consumed by self-generating individuals to ensure transparency in energy transactions and financial collection.

Start reading →Read full ActSections
  1. 1. 1 Short title, extent and commencement.
  2. 2. 2. Definition.
  3. 3. 3. Levy of Electricity Duty on certain sales of energy by licensees.
  4. 4. 4. Levy of Electricity Duty on consumes.
  5. 5. 5. Collection and payment of electricity duty levied on consumers,
  6. 5A. 5A.-Person consuming energy generated by himself to install meters.-
  7. 6. Books of account, etc.
  8. 7. Inspecting Officers.
  9. 8. Recoveries.
  10. 9. 9. Penalties.
  11. 10. 10. Offences by companies.
  12. 11. 11.Power to exempt.
  13. 12. Savings.
  14. 13. Power to make rules.
  15. 14. Power to remove difficulties,
  16. 15. 15. Protection of action taken in good faith.
  17. 16. 16. Repeal.
  18. Schedule. SCHEDULE

PDF: pending for this language.