Kerala Electricity Duty Act, 1963
No: 23 Dated: Apr, 01 1963
THE KERALA ELECTRICITY DUTY ACT, l963
(Act 23 of 1963)
An Act to unify and amend the laws relating to the levy of duty on sales and consumption of electrical energy in the State of Kerala.
Preamble. -Whereas it is expedient to unify and amend the laws relating to the levy of duty on the sales and consumption of electrical energy in the State of Kerala;
BE it enacted in the Fourteenth Year of the Republic of India as follows:-
1 Short title, extent and commencement. -(1) This Act may be called the Kerala Electricity Duty Act, 1963.
(2) It extends to the whole of the State of Kerala.
(3) It shall come into force on such date as the Government may, by notification in the Gazette, appoint.
2. Definition. -In this Act, unless the context otherwise requires, -
(a) “consumer” includes a local authority, company or other person to whom energy is supplied by a licensee on payment of charges or otherwise, and a licensee or other person who consumes energy generated by himself, but does ot include a licensee to whom energy is supplied by the State Electricity Board for supply to others,
Explanation. -Where any licensee consume energy generated by himself or supplied to him by the Kerala State Electricity Board, he shall be deemed to be a consumer in respect of the energy so consumed except in respect of the energy consumed by him for purpose connected with the construction maintenance and operation for his generating transmitting and distributing systems.”]
(b) “electricity duty” means a duty levied under section 3 or section 4 of the Act;
(c) “energy” means electrical energy;
(d) “license” means-
(i) the Kerala State Electricity Board constituted under section 5 of the Electricity (supply) Act, 1948 (Central Act 54 of 1948);
(ii) any person licensed under Part II of the Indian Electricity Act, 1910 (Central Act 9 of 1910), to supply energy and includes any person who is deemed to have been so licensed and any other person who has obtained the sanction of the Government under section 28 of the said Act; and
(iii) the Government when it is engaged in the business of supplying energy;
(e) “prescribed” means prescribed by rules made under this Act.