Amendment status not verified — confirm the current text below against the official source.
These words and figures were substituted for the words “of the schedule” by Guj. 19 of 1977, s.4. Protection of action taken in good faith. Power to make rules. 1958 : Bom. XL ] Gujarat Electricity Duty Act, 1958 11 (g)prescribe the procedure and the period of limitation for claiming refund of the amount of electricity duty paid in excess of the amount payble under this Act by the consumer; (h)provide for installation and the reading of meters and sub-meters;] 1[(i)]provide for giving effect to the provisions of this Act. (3)The making of rules under this section shall be subject to the condition of previous publication. 2[(4)All rules made under this section shall be laid for not less than thirty days before the State Legislature as soon as possible after they are made and shall be subject to rescission by the Legislature or to such modifications as the Legislature may make during the session in which they are so laid or the session immediately following. (5)Any rescission or modifications so made by the Legislature shall be published in the Official Gazette, and shall thereupon take effect.] 13.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 consumption or sale of electricity (whether produced by a Government or other persons) which is- (a)consumed by the Government of India or sold to the Government of India for consumption by that Government, or (b)consumed in the construction, maintenance or operation of any railway of the Government of India, or sold to that Government for consumption in the construction, maintenance or operation of any railway. 14.On the commencement of this Act the following provisions shall stand repealed, namely :- (i)Part II of the Bombay Finance Act, 1932; (ii)The Central Provinces and Berar Electricity Duty Act, 1949; (iii)The Saurashtra Electricity Duty Act, 1956; Provided that such repeal shall not affect- (a)the previous operation of any law so repealed or anything duly done or suffered thereunder; or (b)any right, privilege, obligation or liability acquired, or incurred under any law so repealed; or (c)any penalty or punishment incurred in respect of any offence committed against any law so repealed; or (d)any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty or punishment as aforesaid; and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty or punishment may be imposed as if this Act had not been passed: Provided further that, subject to the preceding provisio, rates of duty or of interest prescribed, or rules or forms framed, under the provisions of Part II of the Bombay Finance Act, 1932 and any appointment of inspectors made under any of the repealed provisions shall be deemed to have been prescribed, framed or made under the corresponding provisions of this Act, and shall continue to be in force accordingly, unless and until superseded by anything done or any action taken under this Act. 15.In the Bombay Finance Act, 1932, in the long title and in the preamble, the words, “to provide for the levy of a duty on consumption of electrical energy” shall be deleted.