Vidhi Codex

The Kerala Electricity Duty (Validation) Act, 1965

The Kerala Electricity Duty (Validation) Act, 1965

Tax19654 sections

The Kerala Electricity Duty (Validation) Act, 1965, regulates the collection of taxes on electricity sales. It applies to electricity consumers and providers in Kerala who paid or owed electricity duties before April 15, 1963, under a previously repealed law. This Act matters because it legally validates all past electricity duties collected by the government during that period, despite any court rulings to the contrary. It prevents individuals from filing lawsuits to claim refunds of these paid taxes and allows the state to recover unpaid duties, ensuring the government retains this revenue while still allowing refunds for accidental overpayments.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title and commencement.
  3. 2. Definitions.
  4. 3. Validation of levy and collection of duty on sales of electrical energy.

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