section 3C
Levy of urban cess
Rajasthan Electricity (Duty) Act, 1962Tax196217 sections
Statutory text
- (1) There shall be levied for, and paid to, the State Government on the energy consumed by a consumer or by a person other than a supplier generating energy for his own use or consumption, a cess to be called “urban cess” at the rate of fifteen paise per unit: Provided that no cess under this section shall be levied on the energy,-
- (a) consumed by the Government of India;
- (b) consumed in the construction, maintenance or operation of any Railway by the Government of India;
- (c) consumed by a cultivator in agriculture operations;
- (d) consumed in areas outside the municipal area in the State;
- (e) consumed in domestic category in municipal area where consumption does not exceed 100 units per month;
- (f) consumed by the following classes of institutions, namely :-
- (i) hospitals or dispensaries, which are not maintained for private gain,
- (ii) recognized educational institutions, which are not maintained for private gain,
- (iii) places of public worship, subject to the condition that the exemption under this subclause shall not be applicable to energy consumed in buildings or part of buildings, used for commercial purposes;
- (g) generated at voltage not exceeding 100 volts.
- (2) The provisions of this Act or the rules made thereunder shall, so far as may be, apply in relation to levy, payment, exemption, interest, computation and recovery of the cess payable under sub-section (1) as they apply to levy, payment, exemption, interest, computation and recovery of electricity duty payable under this Act.
- (3) The cess collected under this section shall be utilized for the purpose of providing basic amenities like street lighting, sanitation, maintenance of roads and energy conservation in municipal areas. Explanation.- For the purposes of this section “municipal area” means the municipal area as defined in clause (xxxix) of section 2 of the Rajasthan Municipalities Act, 2009 (Act No. 18 of 2009).
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