Vidhi Codex

The Maharashtra Tax on Sale of Electricity Act, 1963

The Maharashtra Tax on Sale of Electricity Act, 1963

Infrastructure196313 sections

The Maharashtra Tax on Sale of Electricity Act, 1963, regulates a state tax levied on sales of electricity to consumers within the Indian state of Maharashtra. It applies directly to power utilities, including generating companies and self-generating businesses, who must pay this tax to the state government and maintain proper billing accounts. This legislation matters because it secures government revenue, while specifically directing a portion of taxes collected from commercial and industrial consumers to fund regional renewable energy projects. Ultimately, the law ensures power companies contribute financially to public development and support the state transition toward clean, sustainable energy sources.

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  1. 1. Short title, extent and commencement.
  2. 2. Definitions.
  3. 3. Incidence of tax.
  4. 4. Payment of tax.
  5. 5. Utilisation of proceeds of tax.
  6. 6. Licensee to keep books of account and submit returns.
  7. 7. Power to exempt.
  8. 8. Inspecting officers.
  9. 9. Recovery of tax.
  10. 10. Refund of tax.
  11. 11. Penalties.
  12. 12. Offences by companies.
  13. 13. Power to make rules.

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