Bare Act
The Madhya Pradesh Electricity Duty Act, 1949
The Madhya Pradesh Electricity Duty Act, 1949, is a state-level fiscal legislation that mandates the collection of a specific tax, known as "electricity duty," on the sale, supply, and consumption of electrical energy within Madhya Pradesh. It applies to electricity distributors and producers, who are responsible for collecting this duty from consumers and remitting it to the State Government. For the ordinary citizen, this Act explains why electricity bills include a specific tax component. It categorizes consumers—such as domestic, commercial, and industrial—and sets varying duty rates, while also providing exemptions for essential services like agriculture and government operations.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Levy of duty on sale or consumption of electrical energy
- 4. Reimbursement of duty from consumer by distributor of electrical energy
- 5. Recovery of duty and interest
- 6. Keeping of accounts and records and furnishing returns
- 7. Appointment of Inspector
- 8. Penalty
- 9. Power to make rules
- 11. For the power consumed by power generating Plants, other than State owned for their auxiliaries consumption. | | 15 Percent
Some statutory text is still being prepared for this language version.
PDF: pending for this language.