The Rajasthan Electricity (Duty) Act, 2023
The Rajasthan Electricity (Duty) Act, 2023
Tax202331 sections
This Act establishes a duty or tax on electricity consumption within the state of Rajasthan. It applies to anyone who consumes energy, including specific types of licensees and captive power plant operators, providing clear legal definitions for who is liable. The legislation mandates the levy of this tax on the quantity of energy used, ensuring the State Government raises revenue from energy usage. By defining the rules for assessment and appealing, it aims to create a regulated system for taxation, supporting the state's financial resources while monitoring power consumption patterns.
- 1. 1. Short title, extent and commencement.-
- 2. 2. Definitions.-
- 3. 3. Incidence and levy of electricity duty on electricity consumed.-
- 4. 4. Power to exempt electricity duty.-
- 5. 5. Levy of Cess.-
- 6. 6. Registration.-
- 7. 7. Collection and payment of electricity duty.-
- 8. 8. Maintenance and keeping of accounts.-
- 9. 9. Filing of return.-
- 10. 10. Interest on failure to pay electricity duty.-
- 11. 11. Offences and Penalties.-
- 12. 12. Compounding of offences in lieu of penalty.-
- 13. 13. Offences by Companies.-
- 14. 14. Officers under this Act.-
- 15. 15. Duties and powers.-
- 16. 16. Immunity.-
- 17. 17. Self-assessment.-
- 18. 18. Assessment.-
- 19. 19. Escaped assessment.-
- 20. 20. Recovery.-
- 21. 21. Electricity duty to be first charge.-
- 22. 22. Power to reduce or waive interest and penalty in certain cases.-
- 23. 23. Refund.-
- 24. 24. Appeals.-
- 25. 25. Subsequent Appeal.-
- 26. 26. Revision to the High Court.-
- 27. 27. Power to make rules.-
- 28. 28. Power to issue instructions or directions.-
- 29. 29. Applicability of the provisions of the Rajasthan Value Added Tax Act, 2003 and Rules made thereunder.-
- 30. 30. Power to remove difficulties.-
- 31. 31. Repeal and savings.-
PDF: pending for this language.