Amendment status not verified — confirm the current text below against the official source.
There shall be charged, levied and paid to the State Government a duty (hereinafter referred to as "electricity duty"), on the units of energy consumed, at the rates in force from time to time as specified in the First Schedule: Provided that electricity duty shall not be leviable on the units of energy consumed— (a) by any Government, except to the extent specified in the Second Schedule; (b) by, or in respect of, any— (i) railway administration as defined in the Indian Railways Act, 1890; 9 of 1890. (ii) inter-State river valley authority; (iii) local authority; (iv) institution or class of persons specified in the Second Schedule, except to the extent specified in the Second Schedule; (c) in any— (i) place of public worship, public burial or burning ground or other place for the disposal of the dead; (ii) premises declared by the State Government to be used exclusively for the purposes of public charity; (iii) vessel, whether sea-going or inland.