3. Levy of Electricity Duty on certain sales of energy by licensees.

(1) Save as otherwise provided in sub-section (2) every licensee in the State of Kerala shall pay every month to the Government in the prescribed manner, a duty calculated at 6 naye Paise per unit of energy sold at a price of more than 12 naye Paise per unit: Provided that no duty under this sub-section shall be payable by the Kerala State Electricity Board on the energy sold by it to another licensee. (2) Where a licensee holds more than one licence, duty shall be calculated and levied under this section separately in respect of each licence. (3) The duty under this section on the sales of energy should be borne by the licensee and shall not be passed on to the consumer.