Amendment status not verified — confirm the current text below against the official source.
Inserted by Act No.21 of 1996. Power to exempt. [Act No.V of 1939] 5 terms and conditions as may be specified in the said notification.] 20[3-B. (1) Every person or a generating company who generates energy and uses for his own purpose shall pay every month to the State Government, a duty calculated at the rate of twenty five paise per unit of energy on and in respect of such energy consumed during the previous month: Provided that no duty shall be leviable in respect of the energy consumed in the auxiliaries of the generating plant. (2) The State Government, may, by notification specify from time to time the minimum aggregate capacity of the generating plant from which the energy generated and used shall attract levy of duty under sub-section (1) thereof. (3) The State Government, may, by notification exempt either permanently or for a specified period any person or a generating company from payment of the whole or part of the duty payable under sub-section (1) subject to such terms and conditions as may be specified in the said notification.] 21[4. (1) Every person or generating company or a licensee liable to pay duty under section 3 or section 3-B shall maintain the books of accounts in the prescribed form and shall submit the returns showing the units of energy generated and the Units of energy consumed in auxiliaries of a generating plant and the energy consumed for their own purposes, energy sold to the consumers and the amount payable in respect of such energy consumed or