Levy of electricity duty

(1) There shall be levied and paid to the State Government a duty, to be called the "electricity duty", at the rate as prescribed by the Commissioner with the approval of the State Government by Notification from time to time in the official gazette on the aggregate value of energy charges and fixed charges. (2) Levy of electricity duty on sales of energy by licensees: (a) every licensee in the State of Tripura shall pay in the prescribed manner at the rate as notified under sub-section (1) on the aggregate value of energy charges and fixed charges within and outside the State; (b) when a licensee has more than one licences duty shall be calculated and levied under this section separately in respect of each license; (3) Levy of electricity duty on consumers- Every consumer belonging to any of the classes, shall pay a duty every month to the Government in the prescribed manner at the rate as notified under sub-section (1) on the aggregate value of energy charges and fixed charges of energy consumed on the basis of consumption measured (meter reading) as mentioned in sub-section (5)or energy sold based on scheduled energy as per CERC/TERC norms; Provided, it shall be competent for the Government either to reduce the rate at which duty is leviable on such consumer or to exempt such consumer from payment of duty subject to such terms & conditions that may be imposed in lieu of public interest. (4) Duty shall also be levied on- (a) electricity consumed by or sold to the Government of India for consumption by that Government; or (b) consumed in the construction, maintenance or operation of any railway by that Government of India or a railway company operating that railway or sold to that Government or any such railway company for consumption in the construction, maintenance or operation of any railway; or (c) electricity generated and sold through non-conventional mode of energy generation (viz. solar units, windmill, etc.), in case the aggregate annual generation exceeds such units as may be prescribed; or (d) electricity sold outside the State and licensees shall have to pay electricity duty on sold energy charges. (5) (a) For the purpose of computing the electricity duty under this section, the consumption, shown in the meters or any other method to compute the energy sold based on scheduled energy as per CERC /TERC norms shall be taken into account. (b) For the purpose of sub-section (a), the computing shall be started from the starting of the billing period immediately after the commencement of this Act.