Amendment status not verified — confirm the current text below against the official source.
ing not being a factory as defined in the Factories Act, 1948, or (ii) eleCtrolysis or heating in electric furnaces, by any industrial undertaking; where separate meters or sub-meters are installed for indicating the quantity of energy so consumed— one paisa. (C) For energy consumed in any premises for lights, or fans, or both, and for any other purpose in connection with any industrial or manufacturing process carried on therein, in cases where the quantity of energy consumed for lights or fans is not separately indicated by the installation of sepa- rate meters or sub-meters or otherwise,— gal I 02 THE GAZETTE OF INDIA EXTRAORDINARY 1PATer II— the respective rates specified under. article (a) or '(b), and, ex- cept in the case of premises occupied by a cottage industry or small- , scale industry referred to in clause (i) of article (b), a surcharge of ten per cent. of the duty payable for the total quantity of energy consumed in accordance with such rates. Explanation.--(a) The special rate of duty referred to in clause (i4) of article (b) in Section II or Section m of this Part shall not be admissible unless— (i) the cost of energy consumed for purposes of electrolysis or heating in electric furnaces is twenty per cent. or more of the total cost of manufacture or heating in electric furnaces, and (ii) separate books of account are maintained showing separately the details of the cost of energy consumed for purposes of electrolysis, or heating in electric furnaces and the total cost of manufacture by. electrolysis or heating in electric furnaces. (b) An industrial undertaking claiming the benefits of the special rate of duty referred to in' clause (ii) of article (b) in Section II or Section IIl of this Part shall make an application in writing to an officer specially ap ointed in this behalf by the State Government by notification in the df cial Gazette and thereupon such officer shall, after giving the applicant an opportunity of being heard and after making such enquiry (if any) as he may think fit, make an order,— (i) if he is satisfied that the requirements of this Act and the rules made thereunder have been complied with, allowing the application, Or (ii) if he is not so satisfied, rejecting the application, and such order shall; subject to the provisions of clause (c), be final. (c) The State Government may, on application or of its own motion, revise any order. made under clause (b). THE SECOND SCHEDULE (See proviso to section 3) Exemptions (1) Any Government, save in respect of premises used for residential' purposes; (2) a railway administration, save in respect of premises used for resi- dential purposes; (3) an inter-State river valley authority, save in respect of premises used for residential purposes; (4) a local authority, save in respect of premises used for residential purposes; (5) a. hospital or dispensary which is not maintained for private gain; (6) any consumer using in any one month not more than— (a) fifteen units of energy, during the period prior to the 16th November, 1967, or (b) twenty-five units of energy, during the period commencing with the 16th November, 1967; a1 ly ;is 3y THE, GAZETTE OF INDIA EXTRAORDINARY L03 SEC. I (7) any consumer, being a landlord, or other person who supplies 1- energy to one-roomed or two-roomed shops or tenements in any one )f building, in respect of the energy supplied to any such shop or tenement in which have been used in any one month not more than— (a) fifteen units of energy, during the period prior to the 16ti) Df November, 1967, or le (b) twenty-five units of energy, during the period commencing with the 16th November, 19.67. 3r Explanation.—(1) For the purposes of exemption (6) in the premises referred to in article (2) of the First Schedule every 10 watts shall be deem- ed to consume one and a half units in a month. (2) For the purposes of exemption (7), whether more than fifteen units or, as .the case may be, twenty-five units, of energy have been, used in any one month in any shop or tenement for which there is no meter or sub- meter shall be determined by dividing the total number of units supplied during that month to such shops or tenements in the building by the number of such shops or tenements therein. V. V: GIRT, P resident-. les N. D. P. NAMBOODIRIPAD, Jt. Secy. to the Govt. of India. eh on, tial esi- ite [II tly he mt as on,