Amendment status not verified — confirm the current text below against the official source.
In the West Bengal Duty on Inter-State River Valley Authority Electricity Act, 1973,— (1) in the First Schedule,— (a) in PART A,— (i) in Section V, after the words, figures and letters "Rates in force from the 1st April, 1993", the words, figures and letters "to the 31st March, 2007" shall be added; (ii) after Section V, the following Section shall be added:— "SECTION VI Rates in force from the 1st April, 2007 (1) Low and medium voltage energy: Where low or medium voltage energy is consumed in any premises in connection with industrial or manufacturing process including cold storage, and consumption of energy during the month to which calculation of duty relates— (i) does not exceed five hundred units (ii) exceeds five hundred units but does not exceed two thousand units (iii) exceeds two thousand units but does not exceed three thousand five hundred units (iv) exceeds three thousand five hundred units (2) High voltage energy: (a) Except in cases falling under clause (b), where high voltage energy is consumed in any premises in connection with industrial or manufacturing process including cold storage (b) Where energy is consumed for the 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 63 of 1948. (ii) electrolysis or heating in electric furnaces by any industrial undertaking, and separate meters or sub-meters are installed for indicating the quantity of energy so consumed. Explanation I.—In this Part, 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 furnances, 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, nil; 2.5 per centum of the net charge for energy consumed; 7.5 per centum of net charge for energy consumed; 12.5 per centum of net charge for energy consumed. 15 per centum of net charge for energy consumed; 5.0 per centum of net charge for energy consumed; 4 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2007 [PART III The West Bengal Finance Act, 2007. (Section 4.) notwithstanding anything contained in Part B, 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 B of this Schedule. Explanation IL —(a) The special rate of duty referred to in clause (ii) of article (b) of Section II, Section III, Section IV or Section V or sub-clause (ii) of clause (b) of article (2) of Section VI of this Part shall not be admissible unless— (i) the cost of energy consumed for purposes of 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 total cost of manufacture by electrolysis or heating in electric furnaces. (b) An industrial undertaking claiming the benefits of the special rate of duty mentioned in clause (a) of this Explanation 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 (ii) if he is not so satisfied, rejecting the application, and such order shall, subject to 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)."; (b) in PART B,— (i) in Section V, after the words, figures and letters "Rates in force from the 1st April, 1993", the words, figures and letters"to the 31st March, 2007" shall be added; (ii) after Section V, the following Section shall be added:— `SECTION VI Rates in force from the 1st April, 2007 (1) Low and medium voltage energy: Where low or medium voltage energy is supplied for lights, fans and all other purposes, except the purposes in connection with industrial or manufacturing process referred to in article (1) of Section VI of Part A, in any premises, and— (a) where low or medium voltage energy supplied for commercial purposes to a consumer whose consumption of such energy during the month to which the calculation of duty relates— (i) does not exceed one hundred and fifty nil; units 10 per centum of net charge for energy consumed; 12.5 per centum of net charge for energy consumed; 15 per centum of net charge for energy consumed; (b) where low or medium voltage energy supplied for any purposes, other than the commercial purposes referred to in clause (a), to a consumer whose consumption of such energy during the month to which the calculation of duty relates— (ii) exceeds one hundred and fifty units but does not exceed five hundred units (iii) exceeds five hundred units but does not exceed one thousand units (iv) exceeds one thousand units PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2007 5 The West Bengal Finance Act, 2007. (Sections 5, 6.) (i) does not exceed three hundred units nil; (ii) exceed three hundred units (2) High voltage energy: 10 per centum of net charge for energy consumed; Where high voltage energy is supplied for purposes, other than the purposes in connection with industrial or manufacturing process referred to in article (2) of Section VI of Part A, in any premises, and— (a) where rate is charged for high voltage energy for commercial purposes to a consumer (b) where rate is charged for high voltage energy for purposes, other than the commercial purposes referred to in clause (a), to a consumer 17.5 per centum of net charge for energy consumed; 15 per centum of new charge for energy consumed. (3) In respect of all premises where the supply of energy by a licensee is unmetered for— Paise per month every lamp of less than 30 watts 20; every lamp of 30 watts or more but less than 40 29; watts every lamp of 40 watts or more but less than 60 37; watts every lamp of 60 watts or more but not exceeding 50; and 100 watts every additional 10 watts or fraction thereof in 10. excess of 100 watts in any lamp Explanation.—For the purposes of Section VI of Part A and of Part B of this Schedule,- (i) the expression "low or medium voltage energy" means any energy supplied, the voltage of which does not exceed 650 volts under normal conditions, subject to the percentage variation allowed under the Indian Electricity Rules, .1956; (ii) the expression "high voltage energy" means any energy supplied, the voltage of which exceeds 650 volts under normal conditions, subject to the percentage variation allowed under the Indian Electricity Rules, 1956.'; (2) in the Second Schedule, in the Explanation, in clause ( 1), for the word and letter "Section V", the word and letters "Section VI" shall be substituted. Amendment of West Ben. Act VI of 1979. Amendment of West Ben. Act VIII of 1987.