Vidhi Codex

The Kerala Electricity Surcharge (Levy and Collection) Act, 1989

The Kerala Electricity Surcharge (Levy and Collection) Act, 1989

Tax198913 sections

This Act regulates the collection of an electricity surcharge in Kerala of up to five paise per unit on high voltage and extra high voltage power supplies. It applies to the Kerala State Electricity Board, local electricity distributors, and large scale bulk consumers, including industrial plants and government departments consuming substantial power. The law matters because it ensures the state government receives revenue from heavy energy users and retrospectively validates previous surcharge collections dating back to 1984. This crucial validation legally prevents large consumers from claiming refunds on past surcharges, securing utility funding and stabilizing the state's overall energy distribution sector.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title, extent and commencement.
  3. 2. Definitions.
  4. 3. Levy and collection of Surcharge.
  5. 4. Books of account, etc.
  6. 5. Inspecting Officers.
  7. 6. Recoveries.
  8. 7. Penalties.
  9. 8. Offences by companies.
  10. 9. Power to make rules
  11. 10. Protection of action taken in good faith.
  12. 11. Validation.
  13. 12. Repeal and Saving

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