THE PUNJAB ELECTRICITY (DUTY) ACT, 2005
The Punjab Electricity (Duty) Act, 2005
Tax200516 sections
This Act imposes a tax called electricity duty on the supply of power in Punjab. It applies to the Punjab State Electricity Board, licensees, traders, and generating companies, who are responsible for collecting this duty from consumers. The State Government sets the rate, which can vary by consumer category and does not exceed twenty-five percent. The collected revenue is the first charge on the State Government, ensuring funds are used for state purposes rather than reimbursing the supply entities. The law mandates record-keeping and specifies exemptions for the Government of India and railway operations.
- 1. Short title and commencement
- 2. Definitions
- 3. Duty to be paid by consumers
- 4. Computing of electricity duty
- 5. Exemptions to Government of India
- 6. Records and returns
- 7. Inspecting Officer
- 8. Penal duty to be paid in certain cases
- 9. Recovery of duty
- 10. Power to disconnect supply for non payment of duty
- 11. Penalties
- 12. Power to exempt
- 13. Power to make rules
- 14. Power to remove difficulties
- 15. Repeal and saving of Punjab Act 10 of 1958
- 16. Repeal and saving of Punjab Ordinance 3 of 2005
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