Amendment status not verified — confirm the current text below against the official source.
Levy of electricity duty: ' (1) There shall be levied and paid to the State Government a duty, to be called the "electricity duty", at the rate as prescribed by the Commissioner with the approval of the State Government by Notification from time to time in the official gazette on the aggregate value of energy charges and ftxed charges. 4 ' (2) Levy of electricity duty on sales of energy by licensees: .(a) every licensee in the State of Tripura shall pay in the prescribed manner at the rate as notified under sub-section ( 1) on the aggregate value of energy charges and fiXed charges \\'ithin and outside the State; (b) when a licensee has more than one licences duty shall be calculated and levied under this section separately in respect of each license; (3) Levy of electricity duty on consumers- Every consumer belonging to any of the classes, shall pay a duty every month to the Government in the prescribed manner at the rate as notified under sub-section ( 1) on the aggregate value of energy charges and fixed chE;trges of energy consumed on the basis of consumption measured (meter reading) as mentioned in sub-section (S)or energy sold based on scheduled energy as per I CERC/TERC norms; Provided, it shall be competent for the Govemment either to reduce the rate at which duty is leviable on such consumer or to exempt such consumer from payment of duty subject to such terms & conditions that may be imposed in lieu of public interest. (4) Duty shall also be levied on- (a) electricity consumed by or sold to the Govemment of India for consumption by that Government; or (b) consumed in the constructiont maintenance or operation of any railway by that Government of I~di~ or a railway company operating that railway or sold to that Government or any such railway company for consumption in the construction, maintenance or operation of any railway; or (ct electricity generated and sold through non-conventional mode of energy generation (viz. solar units, windmill, etc.), in case the aggregate annual generation exceeds such units as may be prescribed; or 5 (d) electricity sold outside the State and licensees. shall have to pay electricity duty on sold energy charges. (5) ta)For the purpose of computing the electricity duty under this section, the consumption, shown in the ineters or any other method to compute the energy sold based on scheduled energy as per CERC /TERC nonns shall be taken into account. (b, For the purpose of ·sub·section (a),, the computing shall be started from the starting of the billing period immediately after the commencement of this Act. s. Collection and Payment of Bloctricity Duty levied on Couumere: \ ( 1) Every licensee shall collect and pay to the Government at the time and irt the ma.imer prescribed on the basis of the aggregate value of energy charges and fixed cbarg~s of energy consumed computed through consumption measured (meter reading), the electricity duty payable under section 4 of this Act by every consumer to whom energy is supplied by him. The duty so payable shall be first charged on the amo\Ult recoverable by the lice.n$ee for the energy supplied by him and shall be a debt due by him to the State Government. (2) When any consumer fails or neglects to pay at the time and in the manner prescribed, on the basis of the aggregate value of energy charges and (uced charges of energy consumed, the amount of electricity duty due from him, the licensee may, without prejudice to the right of the Government to recover the amount under se.ction 9t after giving not les~ than seven clear days' notiee in writing to such con~umer, cut off supply of energy to such consumers and he mayJ for that purpose, exercfse the power conferred on a licensee hy sub., section ( 1) of section 24 of the Indian Electricity Act~ 1910, forth~ recovery of any charge or sum due in respect of energy supplied by him. (3) TJ:le State Governntent or· an officer autho~d by the State Government, by Notification ill this behalf, may, in respect of any consumer,- 6 .' (a) Extend the date of payment ot allow him to pay electricity duty by installments in such manner and on such conditions as may be prescribed; (b) allow deferment of payment of electricity duty under such circumstances, on such conditions and for such period not exceedil:lg fiye years in aggregate, if deferment is allowed for hundt~(L~r cent. ,of tl1e payment liability of electricity duty and not exceecling seven years, in aggregate,, if deferment is allowed for ftfty per cent. of the payment liability of electricity duty as may be prescribed.