Amendment status not verified — confirm the current text below against the official source.
Bom. II of 1932. Bom. II of 1932. Consequential. 12 Gujarat Electricity Duty Act, 1958 [1958 : Bom. XL 1[SCHEDULE–I (See section 3 (1) (a) ) (Rates of duty payable by consumers other than those referred to in section 2 (a) (i) and (ii).) Item No. 1 Nature of consumption 2 Rates of duty 3 2[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. 7.50 per cent. of consumption charges; 15 per cent. of consumption charges. 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 schools as difined 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 insitution recognised or approved by, such University. (2) For energy consumed by Hostels for students- (a) in rural areas; (b) in urban areas. 7.5 per cent. of consumption charges; 11.25 per cent. of consumption charges. (3) For energy consumed by an industrial undertaking, other than energy consumed in respect of any of its premises used for residential purposes- (a) where an industrial undertaking consumes high tension energy; (b) where an industrial undertaking consumes exclusively low tension energy. 15 per cent. of consumption charges; 10 per cent. of consumption charges. Explanation I.– Any energy consumed by an industrial undertaking for installation of any additional plants, machineries and equipments of such industrial undertaking shall be construed as energy consumed by such industrial undertaking. Explanation II.– For the purpose of this item- (a) “high tension energy” means any energy supplied, the voltage of which exceeds 650 volts under normal conditons; (b) “low tension energy” means any energy supplied, the voltage of which does not exceed 650 voltage under normal conditions. (4) For energy consumed in respect of any premises not falling under any of the items (1), (2) and (3) above. 3[20 per cent. of cosumption charges.] Explanation.– For the purposes of this PART, the expression “consumption charges” means the charges payable by a consumer to a licensee but shall not include any of the following charges, namely:- (i) Meter charges; (ii) Interest on delayed payment;