Amendment status not verified — confirm the current text below against the official source.
These words were subsitituted for the words “service undertaking” by Guj. 8 of 2013, s.5(2). 14 Gujarat Electricity Duty Act, 1958 [1958 : Bom. XL SCHEDULE II (see section 3 (1) (b)) (Rates of duty payable by consumers referred to in section 2 (a) (i) and (ii)) Nature of consumption Rates of duty 1 2 1[PART-I (1) For energy consumed by a consumer in respect premises used for residential and educational purposes- (a) in rural areas ; (b) in urban areas. 10 paise per unit. 20 paise per unit. Explanation : “Educational purpose” means the purpose of imparting education by an approved school as defined in clause (2) of section 2 of the Gujarat Primary Education Act, 1947, a recognised school or a registered school as defined in clause (q) or, as the case may be, clause (s) of section 2 of the Gujarat Secondary and Higher Secondary Education Act, 1972 or a University established by a law for the time being in force in the State, or a College affiliated to, or an institution recognised or approved by, such University. (2) For energy consumed for the use of- (a) (i) hall or (ii) auditorium used for commercial purpose or let out for any purpose, or (b) (i) cinema house or (ii) theatre. 25 paise per unit. (3) For energy consumed by hotels including residential hotels, restaurants, eating houses and lodging and boarding houses. 30 paise per unit. (4) For energy consumed by an industrial undertaking other than energy consumed in respect of any of its premises used for residential purposes. 2[60 paise per unit.] Explanation .─ Any energy consumed by the industrial undertaking for installation of additional plants, machineries and equipment of such industrial undertaking shall be construed as energy consumed by the industrial undertaking. (5) For energy consumed in respect of any premises not falling under any of the items (1) to (4) above. 40 paise per unit. Explanation .─ For the purposes of this PART, in determining the units of energy consumed, the losses of energy sustained in transmission or transformation by a licensee or any person who generates energy, before supply to a consumer, shall be excluded. ]