The Rajasthan Electricity (Duty) Act, 2023

(1) This Act may be called the Rajasthan Electricity (Duty) Act, 2023. (2) It extends to the whole of the State of Rajasthan. (3) It shall come into force on such date as the State Government may, by notification, in the Official Gazette, appoint.

In this Act, unless the subject or context otherwise requires,- (a) “appellate authority” means a person not below the rank of Deputy Commissioner, Commercial Taxes authorized as such by the State Government; (b) “Assessing Authority” means any officer not below the rank of Assistant Commercial Taxes Officer authorized as such by the Commissioner; (c) “Assessment” means determination of liability under this Act; (d) “Auxiliary consumption” means electricity consumed by any electrical apparatus situated in a generating station, for generating electricity including Captive Generating Plant, Co-Generating Plant or any other generating plant and the transformer losses within the generating station: Provided that it shall not include energy consumed for supply of power by the generating station to its housing colony and other facilities, and for construction works at the generating station; (e) “Captive Generating Plant” means a power plant set up by any person to generate electricity primarily for his own use or consumption includes a power plant set up by any co-operative society or association of persons for generating electricity primarily for use of members of such cooperative society or association; (f) “Commissioner” means the Commissioner, Commercial Taxes, Rajasthan, and includes the Additional Commissioner, Commercial Taxes, Rajasthan; (g) “Consumer” means a person to whom electricity is supplied by a licensee or by any other person on payment of charges or otherwise, and a licensee or other person who consumes electricity generated by himself, but does not include a licensee to whom electricity is supplied for supply to others, and the word “consume” with its all grammatical variations shall be construed accordingly. Explanation.- Where a licensee to whom electricity is supplied for supply to others, himself consumes any part of the electricity he shall be deemed to be a consumer in respect of electricity so consumed: Provided that any loss of energy due to transformation, transmission and distribution losses and auxiliary consumption shall not be considered as self consumption by the licensee; (h) “Electricity Act” means the Electricity Act, 2003 (Central Act No. 36 of 2003); (i) “Electricity” means electrical energy,- (a) generated, transmitted, distributed, consumed, traded or wheeled for any purpose; or (b) used for any purpose; (j) “State Government” means the Government of Rajasthan; (k) “Licensee” means a person who has been granted licence under section 14 of the Electricity Act, for transmission, distribution, supply, trading in electricity and includes those who hold status of a deemed licensee and also those exempted under section 13 of the Electricity Act; (l) “Open access” means the non-discriminatory provision for the use of transmission lines or distribution system or associated facilities with such lines or system by any licensee or consumer or a person engaged in generation in accordance with the regulations made by the Rajasthan Electricity Regulatory Commission; (m) “person” means any individual or association or body of individuals and includes a Hindu Undivided Family or Joint Family, a firm, a company whether incorporated or not, a co–operative society, a trust, a club, an institution, an agency, a corporation, a local authority, a Department of the Government or other artificial or juridical person; (n) “prescribed” means prescribed by rules made under this Act; (o) “Tax Board” means Rajasthan Tax Board constituted under section 88 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003); and (p) “unit” means unit of measurement of electricity in Kilowatt-hour (KWh). (2) Words and expressions not defined in this Act but defined in Notification dated 24.02.2014 issued by the Rajasthan Electricity Regulatory Commission, shall have the same meaning assigned to them in that Notification.

(1) There shall be levied for, and paid to, the State Government on the electricity consumed by a consumer, a duty (hereinafter referred to as the “electricity duty”) computed at such rate as may be fixed by State Government from time to time by Notification in the Official Gazette, but not exceeding 100 paise per unit. (2) The electricity duty shall not be levied on the electricity consumed,- (a) by the Government of India excluding the public undertakings; (b) by the State Government excluding the public undertakings; (c) in the construction, maintenance or operation of Railways by the Government of India; (d) where the electricity is generated at a voltage not exceeding 100 volts; (e) by the following classes of institutions, namely:- (i) hospitals or dispensaries, which are wholly run by the Government of India or the State Government; (ii) educational institutions, which are wholly run by the Government of India or the State Government; (iii) places of public worship, subject to the condition that the exemption under this clause shall not be applicable to electricity consumed in buildings or part of buildings, used for commercial or residential purposes.

Where the State Government is of the opinion that it is necessary or expedient in the public interest so to do, it may, by notification in the Official Gazette, exempt fully or partially, whether prospectively or retrospectively, from payment of electricity duty payable on electricity consumed by any consumer or class of consumers, without any condition or with such condition as may be specified in the notification.

(1) Any cess may be levied for, and paid to, the State Government as may be notified in the Official Gazette from time to time, not exceeding fifty paise per unit of electricity consumption, for the purpose of the development of basic amenities such as rail and road transportation systems, communication systems, power distribution system, sewerage system, drainage system, water conservation, energy conservation or any other area of public utilities such as street lighting, sanitation etc. serving any area of the State and for financing the Municipalities and Panchayati Raj Institutions. (2) The cess leviable under sub-section (1) shall be in addition to the Electricity duty chargeable under section 3. (3) Except as otherwise provided in sub-section (1), provisions of this Act shall so far as may apply in relation to the cess leviable under sub-section (1) as they apply in relation to the electricity duty leviable under section 3. (4) Save as provided in sub-section (3), the State Government may make rules for the manner of determination, exemption, calculation, collection, etc. of the cess so leviable under sub-section (1). (5) The cess collected under this section shall be earmarked and utilized for the purpose as stipulated. Explanation.- For the purposes of this section, Municipalities shall mean the same as defined in the Rajasthan Municipalities Act, 2009 (Act No.18 of 2009) and Panchayati Raj Institutions shall be the same as defined in the Rajasthan Panchayati Raj Act, 1994 (Act No.13 of 1994).

(1) The following shall be liable for registration:- (i) every licensee; (ii) person other than licensee, who intends to generate or continues generation of electricity for his own use or captive consumption, shall make an application for registration electronically on the portal in such form and manner as may be prescribed. (2) The procedure for deemed registration, amendment in registration and cancellation of registration shall be such as may be prescribed.

(1) Every licensee shall collect and pay to the State Government at the time and in the manner prescribed, the electricity duty payable under this Act, based on the units of electricity consumed:- (a) in respect of electricity supplied to its consumers by the licensee; (b) in respect of electricity wheeled to the consumers availing open access facility; and (c) in respect of electricity consumed by a person generated from the Solar plant setup under Rajasthan Electricity Regulatory Commission (Grid Interactive Distributed Renewable Energy Generating Systems), Regulations 2021. (2) The electricity duty so payable shall be a first charge on the amount recoverable by the licensee for the electricity supplied or wheeled by it, and shall be a debt due by it to the State Government. (3) Every person, who generates electricity for Captive consumption and is not availing any open access to the Licensee’s grid, shall pay to the State Government, at the time and in the manner prescribed, the electricity duty payable under this Act in respect of the electricity consumed by him or by the consumers to whom he has supplied electricity. (4) Nothing contained in sub-section (3) shall apply if the electricity is supplied to the licensee. (5) Where any person fails or neglects to pay, at the time and in the manner prescribed, the amount of electricity duty due from him, the licensee or the person supplying electricity, may, without prejudice to the right of the State Government to recover the amount under this Act, deduct such amount of electricity duty from the amount, if any, on account of deposit or refund due, with the licensee or the person supplying electricity, after giving not less than fifteen days notice in writing to such consumer or person to whom electricity is supplied, cut off the supply of electricity to such consumer or person, if the dues are not recoverable from the deposit or refund available with him; and he may, for that purpose, exercise the powers conferred on a licensee by sub-section (1) of section 56 of the Electricity Act, for the recovery of any charge or sum due in respect of consumption charges on the electricity consumed.

Every licensee or person other than licensee registered under section 6 of this Act shall keep and maintain a true and correct account of electricity consumed, showing,- (a) the units of electricity generated or received by him for supply to the consumers; (b) the units of electricity supplied to consumers or consumed by him; (c) the amount of the electricity duty payable thereon; and (d) such other particulars as may be prescribed.

(1) Every licensee or person other than licensee registered under section 6 of this Act shall furnish return(s), for such period, in such form and manner with such late fee for delayed furnishing of return, as may be prescribed. (2) Every licensee or person other than licensee, shall not be allowed to furnish such return for a period, if- (a) such return for any of the previous period has not been furnished by him; or (b) any amount of electricity duty payable by him for any period has not been paid within the prescribed time. (3) Where any licensee or person other than licensee after furnishing return under sub-section (1) discovers any omission or incorrect particulars therein, other than as a result of assessment or enforcement activity by the Commissioner or any other officer, he shall rectify electronically on the portal such omission or incorrect particulars by furnishing revised return within such time as may be prescribed. (4) Any licensee or person other than licensee may be required by a notice to do so by an officer authorized by the Commissioner in this behalf, to furnish return for such period in such form and manner and within such time as may be prescribed. (5) Notwithstanding anything contained in sub-section (1), where the Commissioner is of the opinion that it is expedient in the public interest so to do may by a notification in the Official Gazette extend the date of furnishing of the return(s) or may dispense with the requirement of filing any or all the returns.

Every person who is liable to pay electricity duty in accordance with the provisions of this Act and the rules made thereunder, fails to pay the electricity duty or any part thereof to the State Government within the prescribed period, shall for the period for which the electricity duty or any part thereof remains unpaid, pay, on his own, interest at the rate of eighteen per cent per annum on the amount remaining unpaid for the period commencing from the day immediately succeeding the date specified for such payment and ending with the day on which such payment is made.

(1) The Assessing Authority may impose penalty on the person who commits any of the following defaults as provided herein below.- (a) where any person does not keep and maintain the accounts as provided in section 8 and/or fails to furnish the same as and when required by the Assessing Authority, he shall be liable to pay by way of penalty a sum not exceeding rupees twenty five thousand and in case of a continuing default penalty of rupees five hundred for everyday of such continuance of default; (b) where any person- (i) who is liable to be registered under this Act but fails to obtain registration; (ii) tampers with, or destroys any material evidence or documents; (iii) obstructs any officer appointed under this Act in exercise of the powers conferred upon him by or under this Act; (iv) fails to comply with the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act, he shall be liable to pay by way of penalty a sum not exceeding rupees twenty five thousand; (c) where any sum due on account of electricity duty collected by the licensee or any other person but not paid to the State Government within a period of six months from the due date of payment thereof, such licensee or any other person shall be liable to pay penalty equal to twelve per cent per annum on such sum in addition to interest payable; (d) where any person is found attempting to avoid or evade the electricity duty or concealed any particulars from any return furnished by him or from books and accounts, or furnishes false/fake information or documents, the Assessing Authority may impose on him by way of penalty a sum equal to two times the amount of electricity duty avoided or evaded in addition to electricity duty payable by him under this Act. (2) No penalty under this section shall be imposed unless a reasonable opportunity of being heard is afforded to the person concerned.

Where a person makes an application for compounding of the offence in lieu of penalty, to the Assessing Authority having jurisdiction, admitting his offence committed under sub-clause (d) of section 11, the Assessing Authority may compound the offence by way of composition a sum equal to the amount of electricity duty avoided or evaded.

(1) Where an offence under this Act has been committed by a company, every person who at the time the offence was committed, was in charge of and was responsible to the company for the conduct of the business of the company, as well as the company shall be deemed to be guilty of the offence and shall be liable to be proceeded and punished accordingly: Provided that nothing contained in this sub-section shall render any such person liable to any punishment provided under this Act, if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and penalized accordingly. Explanation.- For the purposes of this section,- (a) “company” means a body corporate and includes a firm or other association of persons or a body of individuals whether incorporated or not; and (b) “director” in relation to a firm means a partner in the firm.

(1) The Commissioner shall have jurisdiction over the whole of the State and shall exercise all the powers and perform all the duties conferred or imposed on him by or under this Act. (2) The Commissioner may, subject to such conditions and restrictions as may be specified in this behalf by him, delegate his powers to any other officers subordinate to him. (3) The State Government may authorize such other officer or officers to perform certain duties as may be prescribed. (4) All officers and persons authorized under this section shall be subordinate to the Commissioner.

(1) The Commissioner and such officers as may be authorized to assist him shall perform such duties and exercise such powers as may be prescribed. (2) The Assessing Authority authorized by the Commissioner or such officers as may be authorized by the State Government in this behalf with such conditions and restrictions as may be specified, shall have the power,- (a) to require production for inspection of such books and records as may be necessary for ascertaining or verifying the amount of electricity duty leviable under the Act; (b) where the Commissioner or an officer not below the rank of Deputy Commissioner (Administration) has reason to believe that any licensee or person other than licensee has indulged in contravention of any of the provisions of this Act or rules made thereunder to evade electricity duty under this Act, he may authorize in writing an officer subordinate to him to inspect any place or premises of licensee or person other than licensee for the purpose of,- (i) verifying the statements made in the books of account kept and returns submitted under this Act; (ii) testing the reading of meters; and (iii) verifying the particulars required in connection with the levy of electricity duty; and (c) exercise such other powers and perform such other duties as may be prescribed for carrying out the purposes of this Act or the rules made thereunder. (3) Where the officer authorized under sub-section (2), either pursuant to an inspection carried out under sub-section (2) or otherwise, has reason to believe that any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under this Act, are secreted in any place, he may search and seize such documents or books or things: Provided that where it is not practicable to seize any such documents, the said officer, may serve on the owner or the custodian of the documents an order that he shall not remove, part with, or otherwise deal with the documents except with the previous permission of such officer: Provided further that the documents or books or things so seized shall be retained by such officer only for so long as may be necessary for their examination and for any inquiry or proceedings under this Act. (4) The documents, books or things referred to in sub-section (3) or any other documents, books or things produced by the licensee or person other than licensee, which have not been relied upon for the purpose of issuing the notice under this Act, shall be returned to such person within a period not exceeding thirty days of the issue of the said notice. (5) The officer authorized under sub-section (2) shall have the power to seal or break open the door of any premises or to break open any cupboard electronic devices, box, receptacle, etc. in which accounts, registers or documents of the person are suspected to be concealed, where access to such premises, cupboard, electronic devices, box or receptacle, etc. is denied. (6) The person from whose custody any documents are seized under sub-section (3) shall be entitled to make copies thereof or take extracts therefrom in the presence of an authorized officer at such place and time as such officer may indicate in this behalf except where making such copies or taking such extracts may, in the opinion of the officer authorized officer, prejudicially affect the investigation. (7) The documents or books or things so seized under sub-section (3) shall be released, upon execution of a bond and furnishing of a security, in such manner and of such quantum, respectively, as may be prescribed or, as the case may be, on payment of applicable electricity duty, interest and penalty payable. (8) The provisions of the Code of Criminal Procedure, 1973 (Central Act No. 2 of 1974), relating to search and seizure, shall, so far as may be, apply to search and seizure under this section subject to the modification that sub-section (5) of section 165 of the said Code shall have effect as if for the word “Magistrate”, wherever it occurs, the word “Commissioner” were substituted. (9) Where the officer authorized has reasons to believe that any person has evaded or is attempting to evade the payment of electricity duty, he may, for reasons to be recorded in writing, seize the accounts, registers or documents of such person produced before him and shall issue a receipt for the same, and shall retain the same for so long as may be necessary in connection with any proceedings under this Act.

No suit, prosecution or other legal proceeding shall lie against any officer or officials of the State Government for anything which is done under this Act or the rules made thereunder in good faith.

Every licensee or person other than licensee, registered under section 6 shall self-assess the electricity duty payable under this Act and declare in the return as specified under section 9, within prescribed time for each period, shall be deemed to have been assessed on the basis of return filed and no separate order shall be required to be passed except the cases pertaining to sub-section (2) of section 18.

(1) Subject to sub-section (2) of this section, the electricity duty payable by the licensee or person other than licensee, shall be assessed in the manner hereinafter provided, for the year or part thereof, during which he is liable to pay electricity duty. (2) Where,- (i) the Assessing Authority is not satisfied with the bonafides of the person for non-payment of electricity duty and the licensee or person required to furnish return under section 9 of this Act fails to furnish such return, or where return so furnished appears to the Assessing Authority to be incorrect or incomplete, or (ii) the person required to be registered under this Act fails to get himself registered under this Act, or (iii) the Commissioner has reason to believe that detailed scrutiny of the case is necessary, the Assessing Authority may, serve on licensee or person other than licensee who is liable to pay electricity duty, in such form and in such manner as may be prescribed, a notice requiring him to appear on a date and place specified therein, either to attend and produce or cause to be produced the books of account and all evidence on which the licensee or person other than licensee relies in support of his return or to produce such evidence as specified in the notice. (3) The Assessing Authority shall, after considering the representation and documents or evidence, if any, furnished by the licensee or person other than licensee to whom notice has been issued under sub-section (2), proceed to assess to the best of his judgment, the amount of electricity duty along with interest and penalty, if any, payable under this Act by such licensee or person other than licensee and issue an assessment order in this regard. (4) No order shall be passed under sub-section (3), after the expiry of two years, from the end of the year comprising the period or periods in respect of which the licensee or person other than licensee is liable to pay the electricity duty.

(1) If in consequence of an information which has come to the knowledge of the Assessing Authority, due to which any amount is found under assessed or unassessed in any way under section 17 or section 18 of this Act, the assessing authority shall on the basis of the material on record or after making such enquiry as it may consider necessary, complete such escaped assessment. (2) No notice under sub–section (1) shall be issued after the expiry of five years, and no assessment under this section shall be made after the expiry of eight years, from the end of the relevant year. (3) The assessment, if any, already made shall be subject to the assessment made under this section.

(1) Any sum due on account of electricity duty, if not paid at the time and in the manner prescribed shall be deemed to be an arrears and such sum together with interest and penalty, if any, shall be recoverable by the State Government as an arrear of land revenue. (2) Where any amount payable by licensee or person other than licensee to the State Government under the provisions of this Act or the rules made thereunder is not paid, the Assessing Authority may, by a notice in writing, require licensee or person other than licensee from whom money is due or may become due to such licensee or person other than licensee or who holds or may subsequently hold money for or on account of such licensee or person other than licensee, to pay to the State Government either forthwith upon the money becoming due or being held, or within the period specified in the notice not being before the money becomes due or is held, so much of the money as is sufficient to pay the amount due from such licensee or person other than licensee or the whole of the money when it is equal to or less than that amount. (3) Every licensee or person other than licensee to whom the notice is issued under sub-section (2) shall be bound to comply with such notice, and in particular, where any such notice is issued to a post office, banking company or an insurer, it shall not be necessary to produce any pass book, deposit receipt, policy or any other document for the purpose of any entry, endorsement or the like being made before payment is made, notwithstanding any rule, practice or requirement to the contrary. (4) In case the licensee or person other than licensee to whom a notice under sub-section (2) has been issued, fails to make the payment in pursuance thereof to the State Government, he shall be deemed to be a defaulter in respect of the amount specified in the notice and all the consequences of this Act or the rules made thereunder shall follow. (5) The Assessing Authority may, at any time, amend or revoke such notice or extend the time for making any payment in pursuance of the notice subject to such conditions and restrictions as may be prescribed. (6) Any licensee or person other than licensee making any payment in compliance with a notice issued under sub-section (2) shall be deemed to have made the payment under the authority of the licensee or person other than licensee in default and such payment being credited to the State Government shall be deemed to constitute a good and sufficient discharge of the liability of such licensee or person other than licensee to the licensee or person other than licensee in default to the extent of the amount specified in the receipt. (7) Any licensee or person other than licensee discharging any liability to the licensee or person other than licensee in default after service on him of the notice issued under sub-section (2) shall be personally liable to the State Government to the extent of the liability discharged or to the extent of the liability of the licensee or person other than licensee in default for electricity duty, interest and penalty, whichever is less. (8) Where licensee or person other than licensee on whom a notice is served under sub-section (2) proves to the satisfaction of the Assessing Authority issuing the notice that the money demanded or any part thereof was not due to the licensee or person other than licensee in default or that he did not hold any money for or on account of the licensee or person other than licensee in default, at the time the notice was served on him, nor is the money demanded or any part thereof, likely to become due to the said licensee or person other than licensee or be held for or on account of such licensee or person other than licensee, nothing contained in this section shall be deemed to require the licensee or person other than licensee on whom the notice has been served to pay to the State Government any such money or part thereof. (9) Where during the pendency of any proceedings under this section, after the initiation of such proceedings, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the licensee or person other than licensee liable to pay electricity duty under this Act, in such manner as may be prescribed. (10) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (9).

Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (Central Act No. 31 of 2016), any amount payable by the licensee or a person other than licensee on account of electricity duty, interest or penalty which he is liable to pay to the State Government under this Act, shall be the first charge on the property of such licensee or a person other than licensee.

Notwithstanding anything contained in this Act, the State Government in the public interest, by notification in the Official Gazette, may reduce or waive any amount of interest or penalty payable under this Act, subject to such terms and conditions as may be specified therein.

(1) Where any amount paid by the licensee or any person other than licensee, exceeds the amount actually payable by him under this Act, or in any instances where refund arises, he may make an application for refund of such amount in such form, along with such documents and in such manner as may be prescribed. (2) If electricity duty has been collected and paid in excess of what is payable under the Act, the Commissioner or any officer authorized by him shall authorize the refund of the excess electricity duty so paid to the licensee or person other than licensee concerned from whom it is collected in excess of what is payable under the Act by adjustment against future dues of electricity duty.

(1) Any licensee or person other than licensee aggrieved by any decision or order passed under this Act, may file an appeal before appellate authority, in such form, within such time, and in such manner as may be prescribed. (2) No appeal shall be filed by any licensee or person other than licensee, unless he has paid- (a) in full, such part of amount of electricity duty and cess, interest and penalty arising from impugned order, as is admitted by him; and (b) a sum equal to ten per cent. of the remaining amount of electricity duty in dispute arising from the said order in relation to which the appeal has been filed. (3) Where the amount specified under sub-section (2) has been paid, the recovery proceedings for the balance amount shall be deemed to have been stayed. (4) A licensee or person other than licensee shall have the right to be heard at the hearing of the appeal. (5) Every appeal shall, where it is possible to do so, be heard and decided within a period of one year from the date on which it is filed: Provided that where the issuance of order is stayed by an order of a court, the period of such stay shall be excluded in computing the period of one year.

Any licensee or person other than licensee aggrieved by any order of the Appellate Authority referred to in section 24, may file an appeal before the Tax Board within ninety days of the date on which the order sought to be appealed against is communicated to him in writing.

(1) Any licensee or person other than licensee aggrieved by an order passed by the Tax Board under section 25, may, within ninety days from the date of service of such order, apply to the High Court in the prescribed form accompanied by the prescribed fee, for revision of such order on the ground that it involves a question of law. (2) The Commissioner may, if he feels aggrieved by any order passed by the Tax Board under section 25, direct any officer to apply to the High Court for revision of such order on the ground that it involves a question of law; and such officer shall make the application to the High Court within one hundred and eighty days of the date on which the order sought to be revised is communicated in writing to the Commissioner. (3) The application for revision under sub-section (1) or sub-section (2) shall state the question of law involved in the order sought to be revised, and the High Court may formulate the question of law in any form or allow any other question of law to be raised. (4) The High Court shall after hearing the parties to the revision, decide the question of law stated to it or formulated by it, and shall thereupon pass such order as is necessary to dispose of the case.

(1) The State Government may, by notification in the Official Gazette, make rules to carry out the purposes of this Act. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for.- (a) the manner of calculating the electricity duty; (b) the manner of collection and payment to the State Government of the electricity duty by licensee or person other than licensee; (c) the time and manner of payment of the electricity duty by licensee or person other than licensee; (d) the time and manner of payment of electricity duty by a person other than licensee liable to pay electricity duty; (e) provide for installation and the reading of meters and sub-meters and for getting them tested by an Electrical Inspector or by any other prescribed officer or authority; (f) the officer or authority which shall decide the dispute, if any, arising under the Act or the rules framed thereunder and prescribed the authority to which an appeal shall lie against the order passed on such dispute and the procedure for referring dispute to the officer or authority and for filing appeal; and (g) any other matter for which provision is, in the opinion of the State Government, necessary for giving effect to the provisions of this Act. (3) All rules made under this Act shall be laid, as soon as may be after they are so made, before the House of the State Legislature, while it is in session for a total period of fourteen days which may be comprised in one session or in two successive sessions, and if before the expiry of the session in which they are so laid, or of the session immediately following, the House of the State Legislature makes any modifications in any of such rules, or resolves that any such rule should not be made, such rules shall thereafter have effect only in such modified form or be of no effect, as the case may be, so however that any such modification or annulment shall be without prejudice to the validity of anything previously done thereunder.

The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the officers subordinate to him as it may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions.

Subject to the provisions of this Act and rules made thereunder, provision of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), shall apply mutatis mutandis for all other incidental and miscellaneous matters not provided in this Act.

(1) If any difficulty arises in giving effect to the provisions of this Act, the State Government may, as occasion arises, by an order published in the Official Gazette, do anything not inconsistent with the provisions of this Act, which appears to it to be necessary or expedient for the purposes of removing the difficulty: Provided that no such order shall be made after the expiry of a period of two years from the date of commencement of this Act. (2) Every order made under sub-section (1) shall be laid, as soon as may be, after it is made, before each House of the State Legislature.

On and from the appointed day, the Rajasthan Electricity (Duty) Act,1962 (Act No. 12 of 1962), shall stand repealed and the provisions of the Rajasthan General Clauses Act, 1955 (Act No. 8 of 1955) shall apply such repeal: Provided that the repeal shall not affect,- (a) anything done or any action taken or purported to have been done or taken including any rule, notification, order or notice made or issued under the law so repealed; or (b) any appointment, confirmation or declaration made or any authorization or exemption granted or any document or instrument executed and any direction given under the law so repealed; or (c) any right, privilege, obligation or liability acquired, accrued or incurred under the law so repealed; or (d) any investigation, legal proceedings or remedy in respect of any such right, privilege, obligation, liability, penalty as aforesaid; and any such investigation, legal proceedings or remedy may be instituted, continued or enforced and any such penalty may be imposed as if this Act had not been enacted; or (e) the modified limitations or newly introduced limitations provided in this Act shall apply prospectively and all events occurred and all issues arose prior to the date of commencement of this Act, shall be governed by the limitations provided or the provisions contained in the repealed Act: Provided further that subject to the preceding proviso, rates of electricity duty or interest prescribed, rules or forms framed under the provisions of the Rajasthan Electricity (Duty) Act, 1962 and any appointment made under any of the repealed provisions shall be deemed to have been prescribed, framed or made under the corresponding provisions of this Act, shall continue to be in force accordingly, unless and until superseded by anything done or any action taken under this Act.