Amendment status not verified — confirm the current text below against the official source.
In the Bengal Electricity Duty Act, 1935,— (1) in section 2, to clause (2a), the following Explanation shall be added and shall be deemed to have been added on the 1st day of February, 1993:— `Explanation.—"Some other charge" shall include demand charge and power factor surcharge.'; (2) in the First Schedule, in Part B, for the Explanation, the following Explanation shall be substituted:— "Explanation.—Notwithstanding anything contained in Part A or Part C, where energy is consumed in any premises for lights and fans and for any other purposes in connection with industrial or manufacturing process, including cold storage, electrolysis or heating in electric furnaces, carried on therein, and the quantity of energy consumed for lights and fans is not separately indicated by meters or sub-meters, such quantity of energy consumed for lights and fans or for any other purposes shall be deemed to have been consumed for industrial purposes and the duty shall be payable in accordance with the rate in article (1) or article (2), as the case may be, of this part: Provided that in respect of energy consumed in residences situated in such premises, the duty shall be payable in accordance with the rate in article (1) or article (2), as the case may be, of Part C of this Schedule."; 52 The West Bengal Finance Act, 1999. III of 1999.] (Sections 4, 5.) (3) in the Second Schedule, to the entry against item No. (13), the following Explanation shall be added and shall be deemed to have been added on the 1st day of April, 1993:— "Explanation.—A sick industrial unit or a closed industrial unit, after being rehabilitated or revived, shall be deemed to be a newly set up industrial unit.".