Amendment status not verified — confirm the current text below against the official source.
These words were substituted for the words “one thousand rupees” by Guj. 27 of 2005, s. 5. Tax to be first charge on electricity duty. Penalties. Offences by companies. 10 Gujarat Electricity Duty Act, 1958 [1958 : Bom. XL (2) Notwtithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explaination:- For the purposes of this section,- (a)“company” means a body corporate and includes a firm or other association of individuals; and (b)“director” in relation to a firm means a partner in the firm. 11.No suit, prosecution or other legal proceeding shall lie against any person for anything which is in good faith done or intended to be done under this Act. 12.(1)The State Government may make rules not inconsistent with the provisions of this Act, for the purpose of carrying into effect the provisions of this Act. (2)In particular, and without prejudice to the generality of the foregoing power, 1[such rules may- 2[(a-2)prescribe the terms and conditions subject to which the new industrial undertaking under clause (vii) and the additional unit of the industrial undertaing under clause (viii) of sub-section (2) of section 3 shall be entitled for exemption from payment of electricity duty;] (a-1) prescribe, under the proviso to clause (vii) 3[and clause (viii)] of sub-section (2) of section 3, the form of certificate regarding eligibility, the form of application for obtaining such certificate and the period within which 4[and the officer to whom] such application shall be made;] 5[(a)prescribe the time and manner of payment of electricity duty, the manner and conditions for extending the date of payment of electricity duty and payment of electricity duty by installments; the circumstances in which and conditions subject to which and the period for which deferment of payment of electricity duty may be allowed under section 4;] (b)prescribe the form of the books of account to be kept, and the times at which, the form in which and the officers to whom the returns required by section 5 shall be submitted; (c)prescribe the qualifications of Inspectors under section 6; (d)prescribe the rules, if any, subject to which the Inspectors may exercise the powers under section 7; 6[(dd)prescribe the circumstances in which, the terms and conditions subject to which and the period for which the interest or penalty may be waived under sub-section (5) of section 8;] 7[(e)prescribe the procedure for securing any concession or exemption under the Act; (f)prescribe the procedure for referring questions to the authority specified under 8[Part II 9[ of Schedule I or as, the case may be, of Schedule II]] and for filing an appeal to the State Government against the decision of such authority;