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THE FIRST SCHEDULE (See section 3.) RATES OF ELECTRICITY DUTY PART A For lights and fans SECTION I Rates in force from the 1st February, 1958 to the 28th 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, namely:— 20 VII of 1973.] The West Bengal Duty on Inter-State River Valley Authority Electricity Act, 1973. (The First Schedule.) in the case of a consumer whose consumption of energy during 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 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— Poise per mensem. Every lamp of less than 30 watts 12 Every lamp of 30 watts or more but less 19 than 40 watts. Every lamp of 40 watts or more but less 25 than 60 watts. Every lamp of 60 watts or more but not 37 exceeding 100 watts. And for every additional 15 watts or fraction 6 thereof in excess of 100 watts in any lamp. 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 during 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. 21 The West Bengal Duty on Inter-State River Valley Authority Electricity Act, 1973. [West Ben. Act (The First Schedule.) (2) In respect of every premises where the supply of energy by a licensee is unmetered, for— Paise per mensem. Every lamp of less than 30 watts 12 Every lamp of 30 watts or more but less 19 than 40 watts. Every lamp of 40 watts or more but less 25 than 60 watts. Every lamp of 60 watts or more but not 37 exceeding 100 watts. And for every additional 15 watts or fraction 6 thereof in excess of 100 watts in any lamp. SECTION III Rates in force from the 16th 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 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) exceals sixty units—nine 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 mensem. Every lamp of less than 30 watts 12 Every lamp of 30 watts or more but less 19 than 40 watts. Every lamp of 40 watts or more but less 25 than 60 watts. 22 The West Bengal Duty on Inter-State River Valley Authority Electricity Act, 1973. VII of 1973.] (The First Schedule.) Paise per mensem. Every lamp of 60 watts or more but not 37 exceeding 100 watts. And for every additional 15 watts or fraction 6 thereof in excess of 100 watts in any lamp. 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 lincensee 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 63 Of 1948. Act, 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 8 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. SEcrion 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 manufacturing process, for every unit of energy or fraction thereof so consumed—one paisa, 23 The West. Bengal Duty on Inter-State River Valley Authority Electricity Act, 1973. [West Ben. Act (The First .Schedule.) (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— (i) a cottage industry or a small-scale industry, by any undertaking not being a factory as defined in the Factories 63 of 1948, Act, 1948, or (ii) electrolysis or heating in electric furnaces, Eby 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 separetely indicated by the installation of separate meters or sub-meters or otherwise,— the respective rates specified under article (a) or (b), and, except in the case of premises occupied by, a cottage industry or a 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. SECTION III Rates in force from the 16th 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 manufacturing process, for every unit of energy or fraction thereof so consumed—three paise, (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— (i) a cottage industry or a small-scale industry, by any undertaking 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. 24 VII of I973.] The West Bengal Duty, on Inter-State River Valley Authority Electricity Act, 1973. (The First Schedule.) (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 separate meters or sub-meters or otherwise,— the respective rates specified under article (a) or (b), and, except in the case of premises occupied by a cottage industry or a 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 refen-ed to in clause (ii) of article (b) in Section II or Section III 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 manufaciure by electrolysis 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 furnacCs. (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 III of this Part shall make an application in writing to an officer specially appointed in this behalf by the State Government by notification in the Official 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 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). 25 The West Bengal Duty on Inter-State River Valley Authority Electricity Act, 1973. [West Ben. Act VII of 1973.1 (The Second Schedule.) 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 residential 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; (7) any consumer, being a landlord, or other person who supplies energy to one-roomed or two-roomed shops or tenements in any one 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 16th November, 1967, or (b) twenty-five units of energy, during the period commencing with the 16th November, 1967. 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 deemed 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. 26