Bare Act
The Maharashtra Electricity Duty Act, 2016
The Maharashtra Electricity Duty Act, 2016 regulates the levy and collection of electricity duty on electrical energy consumed across the state of Maharashtra. It applies to individual and bulk consumers in residential, commercial, industrial, and agricultural sectors, as well as power distribution licensees, captive power generators, and independent power producers. The law outlines maximum duty rates categorized by usage, defines payment and collection procedures, empowers duty inspectors, and prescribes interest and penalties for delayed payments or non-compliance. By providing strategic exemptions for educational institutions, public healthcare, municipal services, and central government operations, the Act balances state revenue generation with economic growth and public welfare support.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Act, 2003.
- 4. Power to exempt electricity duty
- 5. Power to modify rates of electricity duty
- 6. Payment and recovery of electricity duty
- 7. Licensee, etc., to keep books of accounts and submit returns
- 8. Appointment of Electricity Duty Inspectors
- 9. Powers of Electricity Duty Inspectors
- 10. Appellate Authority
- 11. Applicability of interest in case of delayed payment
- 12. Offences and penalties
- 13. Offences by companies
- 14. Protection of action taken in good faith
- 15. Power to make rules
- 15A. Removal of doubt
- 16. Repeal and savings
- 17. Power to remove difficulties
- 19. A
- Schedule. B
- C. Electricity Duty on Consumption Charges
Some statutory text is still being prepared for this language version.
PDF: pending for this language.