Assam Electricity Duty Act, 1964
No: 30 Dated: Dec, 30 1964
Amendment:- Assam Electricity Duty (Amendment) Act, 1972
The Assam Electricity Duty Act, 1964
(Assam Act No. 30 of 1964)
An Act to levy a duty on the sale or consumption of electricity.
Preamble. - Whereas it is expedient to levy a duty on the sale or consumption of electrical energy in the State of Assam ;
It is hereby enacted in the Fifteenth Year of the Republic of India as follows :
1. Short title, extent and commencement. - (1) This Act may be called the Assam Electricity Duty Act, 1964.
(2) It extends to the whole of the State of Assam.
(3) It shall come into force on such date as the State Government may, by notification in the official Gazette, appoint.
2. Definitions. - In this Act, unless the context otherwise requires-
(a) "Board" means the Assam State Electricity Board constituted under Chapter III of the Electricity (Supply) Act, 1948 ;
(b) "Consumer" means a person, other than a licensee, who is supplied with energy-
(i) by a licensee ; or
(ii) by the Board ;
(c) "energy" means electrical energy ;
(d) "licensee" means any person licensed under Part II of the Indian Electricity Act, 1910, to supply energy and includes any person who has obtained the sanction in that behalf of the State Government under Section 28 of the said Act;
(e) "prescribed" means prescribed by rules made under this Act;
(f) "unit" in relation to the energy, means kilowatt-hour ; and
(g) words and expressions not defined in this Act but defined in the Indian Electricity Act, 1910, have the meanings assigned to them in that Act.
3. Levy of electricity duty. - (1) There shall be levied and paid to the State Government a duty, to be called the "electricity duty" at the rate of ten paise per unit of energy-
(a) supplied to a consumer by the Board ; or
(b) supplied to a consumer by a licensee generating energy or procuring energy in bulk from the Board ; or
[(c) consumed by any person or any orgnization generating energy.]
[Explanation. - In case of electrical energy consumed by any person or any organization generating energy, the aggregate value of energy charges shall be determined at the rate per unit as may be notified by the Assam Power Distribution Company Limited (APDCL) or the Assam Electricity Regulatory Commission (AERC), as the case may be, from time to time, for similar category of consumers.]
(2) Notwithstanding anything in sub-section (1) shall apply to the consumption or sale of energy which is -
(a) consumed by or sold to the Government of India for consumption by that Government; or
(b) consumed in the construction, maintenance or operation of any railway by the Government of India or a railway company operating that railway, or sold to that Government or any such railway company for consumption in the construction, maintenance or operation of any railway.
(3) For the purpose of computing the electricity duty under this section, the consumption shown by the meters starting after the first meter reading date after the commencement of this Act shall be taken into account and consumption in a month shall form the basis of calculation.
4. Collection and payment of electricity duty. - The electricity duty shall be collected and paid to the State Government by the Board or a licensee or a person who generates energy for his own use or consumption, as the case may be.
5. Licensee not to reimburse himself from consumer without sanction of State Government. - No licensee shall, without the previous sanction of the State Government and subject to such conditions as the State Government may impose, recover from any person to whom energy is sold, the duty which fails to be paid by the licensee under this Act.
Explanation. - Where the State Government permits a licensee to charge duty from the consumer, the duty shall not be deemed to be part of the price charged for the energy by the licensee.
6. Records and returns. - (1) If the State Government so directs by a general or special order, the Board or a licensee or a person generating energy for his own use or consumption shall maintain such record and in such form and manner as may be prescribed showing-
(a) the units of energy generated or received by it or him for supply to the consumer;
(b) the units of energy supplied to the consumer or consumed by it or him;
(c) the amount of the duty payable thereon and the duty paid or recovered by him under this Act; and
(d) such other particulars as may be prescribed.
(2) The Board, the licensee, or the person generating energy for his own use or consumption who has been directed under sub-section (1) to maintain a record shall submit such returns, in such form and manner and to such authority as may be prescribed.
(3) The amount of energy shall, for purposes of clauses (a) and (b) of sub-section (1), be ascertained in such manner as may be prescribed.
7. Inspecting officers. - (1) The State Government may, by notification in the official Gazette, appoint inspecting officers to inspect records maintained under Section 6.
(2) The inspecting officers shall perform such duties and exercise such powers as may be prescribed for the purpose of carrying into effect the provisions of this Act and the rules made thereunder.
(3) Every inspecting officer appointed under this section shall be deemed to be a public servant, within the meaning of Section 21 of the Indian Penal Code, 1860.
8. Penal duty to be paid in certain cases. - (1) If in the opinion of an authority prescribed in this behalf, the Board, the licensee or the person generating energy for his own use or consumption evades, or attempts to evade the payment of duty whether by maintaining false records, submitting false returns, concealing the energy supplied or by any other means, the Board, the licensee or such person, as the case may be, shall pay by way of penalty, in addition to the duty payable under this Act, a sum not exceeding four times the amount of the duty to be determined by the prescribed authority :
Provided that no action under this sub-section shall be taken without affording a reasonable opportunity of being heard to the Board, the licensee or such person.
(2) An appeal shall lie against an order passed under sub- section (1) to such authority, within such period and on payment of such fees as may be prescribed.
(3) An order passed on appeal under sub-section (2) shall be final.
(4) An order for the payment of any penalty made under this section shall be without prejudice to any prosecution instituted for an offence under this Act.
9. Recovery of duty. - Any duty due under this Act or penalty imposed under Section 8 which remains unpaid whether by a consumer to the Board or a licensee or a person generating energy for his own use or consumption, to the State Government, shall be recoverable as an arrear of land revenue or by deduction from amounts payable to the State Government to the Board or the licensee or such person.
10. Power to disconnect supply for non-payment of duty.-Where a consumer or a licensee fails to pay the electricity duty to the Board or a consumer fails to pay such duty to a licensee who is authorised to recover the duty from the consumers under Section 5, the Board or the licensee may exercise the power conferred on a licensee by sub-section (1) of Section 24 of the Indian Electricity Act, 1910, for the recovery of any charge or sum due in respect of energy supplied by it or him.