Amendment status not verified — confirm the current text below against the official source.
In the principal Act, after section 3, a new section 3A shall be inserted, section JA. namely:- “3A. Composition of tax liability.- Notwithstanding anything contained in this Act, the State Government may, by notification published in the Official Gazette and subject to such conditions and restrictions as it may specify therein, permit a person generating energy for own use or consumption to pay at his option in lieu of amount of electricity duty payable under the provisions of this Act by such person, an amount by way of composition as may be fixed by the State Government in such notification on the basis of capacity of the generator or some other basis.” insertion of