Amendment status not verified — confirm the current text below against the official source.
Savings.— For the avoidance of doubt, it is hereby declared that nothing in this Act shall be taken to impose or authorise the imposition of, a tax on the generation and consumption of electricity which is — Manual of Goa Laws (Vol. II) – 87 – Electricity Duty Act (a) generated and consumed by the Government of India; or (b) generated and consumed in the construction, maintenance or operation of any railway of the Government of India. SCHEDULE (See section 3) PART - A I. In respect of — (i) Private houses, bungalows, clubs, hostels and hospitals run on non-commercial lines; charitable, education and religious institutions, etc. for lights, fans, radios, domestic heatings and other household appliances — Units consumed per month Paise/Unit (a) for first 30 units 218 (b) for next 120 units 318 (c) for balance above 150 units 418 PART - B In respect of — Shops, offices, railway-stations, hotels, restaurants, photographic studios, X-Ray installations, laundries, drycleaners, cinemas, theatres, A. I. R. Station and other commercial installations for lights, fans, radios, heating and other appliances— Units consumed per month Paise/Unit (a) for first 30 units 558 (b) for next 120 units 658 (c) for balance above 150 units 758 PART - C In respect of — General motive power service. Units generated and consumed per month Paise/Unit All units (for L. T. consumers) 8 58 All units (for H. T. consumers) 958 2 In place of figure [5], Figure [18] is substituted by the Goa Electricity Duty (Amendment) Act, 2008 [Act No. 5 of 2008]. 3 In place of figure [8], figure [18] substituted by the Goa Electricity Duty (Amendment) Act, 2008 [Act No. 5 of 2008]. 4 In place of figure [10], figure [18] substituted by the Goa Electricity Duty (Amendment) Act, 2008 [Act No. 5 of 2008]. 5 In place of figure [15], figure [58] is substituted by the Goa Electricity Duty (Amendment) Act, 2008 [Act No. 5 of 2008]. 6 In place of figure [15], figure [58] is substituted by the Goa Electricity Duty (Amendment) Act, 2008 [Act No. 5 of 2008]. 7 In place of figure [15], figure [58] is substituted by the Goa Electricity Duty (Amendment) Act, 2008 [Act No. 5 of 2008]. 8 For the figure [1] the figure [4] is substituted by Goa Electricity Duty (Amendment) Act, 2002 (Act No. 7 of 2002), thereafter by the Goa Electricity Duty (Amendment) Act, 2006 (Act No. 5 of 2006) this figure [4] is substituted by figure [5] and thereafter by the Goa Electricity Duty (Amendment) Act, 2008 [Act No. 5 of 2008] in place of figure [5], figure [58] is substituted . 9 Figure 4 is substituted by figure [5] by Goa Electricity Duty (Amendment) Act, 2002 (Act No. 5 of 2006). Thereafter by the Goa Electricity Duty (Amendment) Act, 2008 [Act No. 5 of 2008] in place of figure [5], figure [58] is substituted. Manual of Goa Laws (Vol. II) – 88 – Electricity Duty Act PART - D In respect of — Poultry, dairy, piggery, pisciculture, etc. for lights, fans, heating and other appliances — Units consumed per month Paise/Unit All units 1018 PART - E In respect of — Irrigation pumping and agricultural purposes — Units consumed per month Paise/Unit All units 1118 PART - F In respect of — Public lighting system including signal system, and park lighting belonging to local authorities such as Municipalities/Panchayats, etc. Units consumed per month Paise/Unit All units __ 10 In place of figure [5] , figure [18] is substituted by the Goa Electricity Duty (Amendment) Act, 2008 [Act No. 5 of 2008]. 11 Figure [1] is substituted by figure [2] by Goa Electricity duty (Amendment) Act, 2002 (Act No. 7 of 2002) and further by Goa Electricity Duty (Amendment) Act, 2006 (Act No. 3 of 2006 ) this figure is further altered with [5] in place of figure [4] Thereafter by the Goa Electricity Duty (Amendment) Act, 2008 [Act No. 5 of 2008] in place of figure. [5], figure [18] is substituted. Manual of Goa Laws (Vol. II) – 89 – Electricity Duty Act PART – G 12[Deleted] II. Where any question arises as to the part or clause in this Schedule under which any consumption of energy falls, or where the energy is consumed for different purposes, what portion of consumption should be governed by such part of clause, the question shall be referred for decision to such authority, as the Government may by notification in the Official Gazette, specify for the whole or any part of the Union territory. The authority after such inquiry as it deems fit shall record its decision. An appeal shall lie against such decision to the Government, which shall be made within sixty days from the date of the decision. Where no such appeal is made, the Government may, at any time suo motu, for the purpose of satisfying itself as to the legality or propriety of the decision of the authority, call for and examine the record of the case. If it appears to the Government that any decision so called for, should be modified, annulled or reversed, the Government may, after giving the person affected thereby an opportunity of being heard, pass such order thereon as it thinks just. The decision recorded by the authority, subject to any appeal to, or revision by the Government, and the order of the Government in appeal or revision shall be final. M. RAGHUCHANDER, Secretariat, Secretary to the Government of Goa, Panaji, Goa. Daman and Diu, Law Department Dated 13th October, 1986. (Legal Affairs). 12 Part “G” Deleted by the Goa Electricity Duty (Amendment) Act, 2008 [Act No. 5 of 2008] original part “G” read as follow: In respect of — Temporary supply for exhibitions or entertainments for private gains or for social functions or for any other purpose. Capacity of generator Rs./KVA/day Any capacity 125 Manual of Goa Laws (Vol. II) – 90 – Electricity Duty Act