Bare ActsThe Assam Electricity Duty (Amendment) Act, 1964

Section 3

(1) There shall be levied and paid to the State Ek ctricity Government a duty, to be called the “electricity Duty

Amendment status not verified — confirm the current text below against the official source.

(1) There shall be levied and paid to the State Ek ctricity Government a duty, to be called the “electricity Duty. duty”, at the rate of two naye paise per un it of energy— (a) supplied by the Board to a consumer or a licensee ; or (J) supplied by a licensee generating energy to a consumer ; or 3 -* < r (c) generated by a person for his own use or consumption. (2) Nothing in sub-section (1) shall apply to the consum ption or sale of energy which is— (a) consumed by or sold to the Government of India for consumption by that Govern­ ment ; or (Z>) consumed in the construction, maintenance or operation of any railway by the Govern­ ment of India or a railway company ope­ rating that railway, or sold to that Government or any such railway company for consumption in the construction, maintenance or operation of any railway. (3) For the purpose of computing the electricity duty under this section, the consumption shown by the meters startin g after the first meter reading date after the com mencement of this Act shall be taken into account and consumption in a month shall form th e basis of calculation. Collection

Section 3 – The Assam Electricity Duty (Amendment) Act, 1964 | DailyLaw.ai