Rajasthan Electricity Duty Act, 1962
No: 12 Dated: May, 21 1962
The Rajasthan Electricity Duty Act, 1962
Act No. 12 of 1962
An Act to levy a duty on the consumption of electrical energy in Rajasthan.
Whereas it is expedient to levy a duty on the consumption of electrical energy in Rajasthan.
Be it enacted by the Rajasthan State Legislature in the Thirteenth Year of the Republic of India, as follows:-
1. Short title and extent. - (1) This Act may be called the Rajasthan Electricity (Duty) Act, 1962.
(2) It extends to the whole of Rajasthan
2. Definition. - In this Act, unless there is anything repugnant in the subject or context,-
(a) "Board" means the Rajasthan State Electricity Board constituted under Chapter III of the Electricity (Supply) Act, 1948 (Central Act 54 of 1948);
(b) "Commissioner" means the Commissioner, Commercial Taxes, Rajasthan and Includes the Additional Commissioner, Commercial Taxes, Rajasthan.
(c) "consumer" means a person who is supplied with energy by a supplier [or by any other person who generates energy] and includes a supplier in respect of the energy consumed by him in or upon premises used by him for his commercial or residential purposes;
(d) "energy" means electrical energy;
(e) "net rate charged" means the rate charged less any rebate or other deduction that may be allowed by the supplier;
(f) "prescribed" means prescribed by rules made under this Act;
(g) "rate charged" means the rate per unit, charged for energy by the supplier from the consumer, and does not include hire for meter or service:
Provided that where a minimum charge or a fixed charge is payable by a consumer instead of a rate per unit, the rate charged shall be deemed to be the same as for other consumers of the same category;
(h) "supplier" means the Board or a licensee licensed under Chapter II of the Indian Electricity Act, 1910 (Central Act 9 of 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;
(i) words and expressions not defined in this Act but defined in the Indian Electricity Act, 1910 (Central Act 9 of 1910) have the meaning assigned to them in that Act.