Bare ActsThe West Bengal Duty On Inter-state River Valley Authority Electricity Act, 1971

Section 13

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If any electricity duty leviable or sum recoverable under the pro- levyor recovery of visions of this Act, has, prior to the publication of this Act, been levied electricity or recovered under the provisions of the Bengal Electricity Duty Act, duty under Bengal Act 1935, such duty or sum shall be deemed to have been validly levied or X of 1935. recovered asi if such levy or recovery were made under the 'provisions of this Act. THE FIRST SCHEDULE (See section 3) RATES OF ELECTRICITY DUTY PART A For lights and fans SECTION I RATES IN FORCE PROM THE 1ST rEBRUARY; 1958 TO THE 28 MARCH, 1966 (1) In respect of every premises not falling under article (2),— (a) when the net charge of the licensee for the •supply of energy for the purposes of lights, or fans, or both, does not exceed nineteen paise for each unit of energy consumed, the rates of electricity duty shall be AS follows, narnely:— in the case of a consumer whose consumption of energy ddring the month to which the calculation,-of electricity duty relates, (i) does not exceed fifteen units—Nil, (ii) exceeds fifteen units but does not exceed fifty units three poise for each unit of energy consumed, (iii) exceeds fifty units—six paise for each unit of energy consumed, (b) in other cases three paise for each unit of energy consumed. (2) In respect of every premises where the supply of energy by a licensee is unmetered, for Paise per inensevi • Every lamp of less than 30 watts Every lamp of 30 watts or but less .than 40 watts Every lamp of 40 watts- or More btit'lets than 60' watts Every lamp of 60 watts or more but not exceeding 400 ' And for every additional 15 watts or fraction thereof in excess of 100 watts in any lamp 12: 19 .. 25 .. 3'7 6 SEc. 13 THE GAzErrt OF INDIA EXTRAORDINARY 99 .0- ed c'.t, Or ns SECTION II RATES IN FORCE FROM THE 29TH MARCH, 1966 TO THE 15TH NOVEMBER, 1967 (1) In respect of every premises not falling under article (2),— (a) when the net charge of the licensee for the supply of energy for the purposes of lights, or fans, or both, is less than twenty-five paise for each unit of energy consumed, the rates of electricity duty shall be as follows, namely:— in the case of a consumer whose consumption of energy dur- ing the month to which the calculation of duty relates, (i) does not exceed fifteen units—Nil, (ii) exceeds fifteen units but does not exceed fifty units— three paise for each unit of energy consumed, (iii) exceeds fifty units—six paise for each unit of energy consumed, (b) in other cases—three paise for each unit of energy consumed. (2) In respect of every premises where the supply of energy by a 'licensee is unmetered, for— Rase per mensem Every lamp of less than 30 .watts 12 Every lamp of 30 watts or more but less than 40 watts 19 Every lomp of 40 watts or more but less than 60 watts .. 25 Every Iamp of 60 watts or more but not eXceeding 100 watts .. 37 And for every additional 15 watts or fraction thereof in excess of 100 watts, in any lamp 6 .Or Sri ty SECTION III d. RATES IN FORCE FROM THE 16TH NoNtii,EBER, 1967 ty (1) In respect of every premises not foiling under article (2) ,— (a) when the net charge of the licensee for the supply of energy for tile purposes of lights, or fans, or both, is less than twenty-five poise for each unit of energy consumed, the rotes of .electricity. duty shall be as follows, namely:— in the case of a consumer whose consumption of energy during the .month to, which the calculation of duty relates,... (i) does not exceed twenty-five units—Nil, (ii) exceeds twenty-five units but does. not - exceed sixty units—three paise for each unit of energy consumed, (iii) exceeds. sixty units—nine poise for, eaph unit of energy consumed, A00 THE GAZETTE OF INDIA 'EXTRAORDINARY. [PART II— (b) in other cases—three paise for each unit of energy consumed. (2) In respect of every premises where the supply of energy by a licensee is unmetered, for— Arise per mensem Every lamp of less than 30 watts Every lamp of 30 watts or more but less than 40 watts Every lamp of 40 watts or more but less than 60 watts Every, lamp of 60 watts or more but not exceeding 100 watts 12 19 25 .. 37 And for every additional 15 watts or fraction thereof in excess of 100 watts, in any lamp 6 Explanation.—In this Part, the expression "net charge of the licensee" means the net charge which remains after deducting, from the charge made by the licensee for the supply of energy to a consumer, any rebate which is allowed by such licensee for prompt payment by the consumer. PART B For any other purpose SECTION I RATES IN FORCE FROM THE 1ST FEBRUARY, 1958 TO 'THE 30TH APRIL, 1963 (a) For every three units of energy or fraction thereof consumed— (i) by any undertaking which is a cottage industry or a small- scale industry and which is not a factory under the Factories Act, 63 of 194g. 1948, or (ii) by any industrial undertaking for electrolytic process or electric furnace subject to the condition that the inspecting officer appointed under sub-section (1) of section 6 is satisfied that the cost of the energy consumed is not less than 20 per cent. of the total cost of manufacture incurred, by such industrial undertaking; where separate meters or sub-meters are installed for indicating such consumption separately— one paisa. (b) For every unit of energy or fraction thereof in cases not'falling under clause (a)—one paisa. SECTION II RATES IN FORCE FROM THE 1ST MAY, 1963 TO THE 15TH NOVEMBER, 1967 (a) Except in cases falling under article (b) or article (c), where energy is consumed, in any premises-- (i) otherwise than in connection with any industrial or manu- . facturing process, for every unit of energy or fraction thereof so ti! consumed—one paisa, THE GAZETTE OF. INDIA EXTRAORDINARY iOr PART II— SEC. nsu.med. by a Oise per mensenn 12 19 25 .. 37 • 6 censee" charge rebate :umer. 963 ed— small- Act, (ii) in connection with any industrial or manufacturing process, for every two units of energy or fraction thereof so consumed— three paise. (b) For every three units of energy or fraction thereof consumed for purposes of,— (1) a cottage industry or a small-scale industry, by any undertak-

Section 13 – The West Bengal Duty On Inter-state River Valley Authority Electricity Act, 1971 | DailyLaw.ai