Jammu and Kashmir Electricity (Duty) Act, 1963
No: 11 Dated: Mar, 27 1963
THE JAMMU AND KASHMIR ELECTRICITY (DUTY) ACT, 1963
(Act No. XI of 1963)
An Act to levy duty on the sale or consumption of electricity.
Be it enacted by the Jammu and Kashmir State Legislature in the Fourteenth Year of the Republic of India as follows :––
1. Short title, extent and commencement. - (1) This Act may be called the Jammu and Kashmir Electricity (Duty) Act, 1963.
(2) It extends to the whole of Jammu and Kashmir State.
(3) It shall came into force on such date as the Government may, by notification, appoint.
2. Definitions. - In this Act, unless the context otherwise requires,-
(a) 'consumer' means a person who is supplied with energy;
(b) 'energy' means electrical energy;
(c) 'prescribed means prescribed by rules made under this Act;
(d) 'prescribed authority' means an officer appointed as such by the Government for purposes of this Act;
(e) 'unit' in relation to the energy, means kilowatt-hour; and
(f) the words and expressions used but not defined in this Act shall have the meanings assigned to them in the Jammu and Kashmir Electricity Act, Svt. 1997.
3. Lew of duty. - (1) There shall be levied and paid to the Government a duty on the energy to be called the 'Electricity Duty' at such rate or rates as may be notified by the Government in the Government Gazette and such rate or rates shall be calculated in the prescribed manner.
(2) There shall be levied for and paid to the Government the electricity duty at the rate of four paisa per unit also by a person generating energy for the own use or consumption on the energy used or consumed by him in a month.
(3) Nothing in sub-section (1) and (2) shall apply to the consumption or sale of energy which is,-
(a) consumed by or sold to the Government of India; or
(b) consumed in the construction, maintenance or operation of any railway by 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.
(4) Omitted.