Amendment status not verified — confirm the current text below against the official source.
Substituted by Act 31 of 2013 w.e.f. 05.03.2013. 1[(3A) ‘non-licensee’ means any person not being a licensee who generates electricity either for his own consumption or for supply to any other person for a charge or otherwise, where license is not required as per the provisions of the Electricity Act, 2003 (Central Act 36 of 2003), rules and regulations made thereunder;]1 1.Inserted by Act of 31of 2013 w.e.f.05.03.2013. (4) “notification” means a notification published in the Official Gazette; 1[(4a) 'supply' in relation to electricity includes sale of electricity to a licensee or consumer. Provided that sale does not include where electricity supplied to licensee for supply to others]1. 1.Inserted by Act of 31of 2013 w.e.f.05.03.2013. (5)“prescribed” means prescribed by rules made under this Act. 1[(6) 'unit’ means one kilowatt hour of electricity being measured by means of energy meter or trivector meter or any of the methods adopted to measure electricity]1. 1.Inserted by Act of 31of 2013 w.e.f.05.03.2013. 1[3. Levy of tax on 2[electricity charges etc.]2.- 4[3[(1)]3 Subject to the provisions of this Act, there shall be levied and paid to the State Government electricity tax on advolorem basis at 5[nine percent]5 on the charges payable on electricity sold to or consumed by, any consumers (excluding arrears) when electricity is supplied by licensee or non-licensee through licensee or otherwise; 5[Provided that when any person,- (a) consumes electricity generated by himself, the person shall be liable to pay the electricity tax on the rate of charges of electricity levied by the licensee to other similar category of consumers; (b) supplies at the rate less than the rate of charges of electricity levied by the licensee to other consumers or free of cost, the consumer shall be liable to pay the electricity tax on the rate of charges of electricity levied by the licensee to other similar category of consumers.]5 except,- (i) the consumers under agricultural (irrigation pump sets upto and inclusive of ten horse power); (ii) Bhagya Jyothi and kutira jyothi categories upto the extent of free consumption allowed by the State Government from time to time; and (iii) the consumers covered under sub-section (2).]4