Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003
No: 12 Dated: Jun, 16 2003
Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003
(Tamil Nadu Act 12 of 2003)
An Act to consolidate and rationalise the laws relating to the levy of tax on consumption or sale of electricity in the State of Tamil Nadu.
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Fifty-fourth Year of the Republic of India as follows: -
1. Short title and commencement. - (1) This Act may be called the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003.
(2) It shall come into force on such date as the State Government may, by notification, appoint.
2. Definitions. - In this Act, unless the context otherwise requires:
(1) "actual user of power" means one who is not a consumer but uses power out of captive generating plant;
(2) "captive generating plant" means a power plant set up by any person or association of persons or any Co-operative society to generate electricity primarily for his own use or for the use of members, and includes the power plants that are permitted to sell the surplus power so generated.
(3) "Director" means the Director of Electricity Tax appointed by the State Government;
(4) "company" means a company registered under the Companies Act, 1956 (Central Act 1 of 1956) and includes anybody Corporate under a Central, State or Provincial Act.
(5) "consumer" with its grammatical variations and cognate expression means any person who is supplied with electricity on payment of charges, or free of cost or otherwise by a licensee or by the Government or by any other person engaged in the business of supplying electricity to the public under the Indian Electricity Act, 1910 (Central Act 10 of 1910) or any other law for the time being in force and includes:
(i) a licensee who consumes electricity whether generated by himself or supplied to him by any other licensee; and
(ii) actual user of power or any other person who consumes electricity generated by himself;
Explanation I. - Where a licensee consumes electricity, whether generated by himself or supplied to him, such licensee shall be deemed to be a consumer only in respect of the electricity so consumed.
Explanation II. - Where a licensee or other person consumes energy for purposes connected with the construction, maintenance and operation of the generating transmitting and distributing system, such licensee or person shall not be deemed to be a consumer in respect of the energy so consumed;
(6) "electricity" means electrical energy;
(7) "energy charge" means the amount charged (whether as energy charge or other charge) by a licensee for the supply of electricity to a consumer before deduction of rebate, if any, allowed by the licensee for payment on or before such date as may be specified by the licensee, but does not include -
(i) meter charges;
(ii) interest on delayed payment;
(iii) fuel surcharge; or
(iv) fuse off call charges and reconnection charges
Explanation-I. - If electricity is supplied to any person free of charge or at a concessional rate (other than tariff concession), the energy charge would mean the tariff fixed by the Tamil Nadu Electricity Regulatory Commission in its Tariff Order to similar consumer.
Explanation-II. - "other charge" shall include demand charge and power factor surcharge.
(8) "gross charge" means the aggregate amount of energy charge, fuel surcharge and other charges, if any, made by the licensee for the supply of electricity;
(9) "generating company" means any company or body corporate or association or body of individuals, whether incorporated or not or artificial juridical person, which owns or operates or maintains a generating station.
(10) "licensee" means any person licensed under part II of the Indian Electricity Act, 1910, (Central Act 10 of 1910) to supply electricity and includes any person who has obtained the sanction of the State Government under section 28 of that Act, the State Government when it is engaged in the business of supplying electricity, the generating company as defined in clause (4-A) of section 2 of the Electricity (Supply) Act, 1948 (Central Act 54 of 1948), the Electricity Board and the captive generating plant;
(11) "local authority" means:
(i) any Municipal Corporation established under any law for the time being in force; or
(ii) any Municipal Council constituted under the Tamil Nadu District Municipalities Act, 1920 (5 of 1920); or
(iii) any District Panchayat or any Panchayat Union Council or any Village Panchayat constituted under the Tamil Nadu Panchayats Act, 1994 (Tamil Nadu Act 21 of 1994);
(12) "net charge" means the amount of gross charge that remains after deduction therefrom of any rebate referred to in clause (7) of this section or refund of fuel surcharge or other charges, if any.
(13) "supply" in relation to electricity means the sale of electricity to a licensee or consumer.
(14) "tariff" means a rate of tariff leviable upon the consumption of electricity in the State supplied by the licensee and as fixed by the Tamil Nadu Electricity Regulatory Commission;
(15) "unit" means one kilowatt hours of energy.
(16) words and expressions used but not defined in this Act shall have the meaning assigned to them in the Indian Electricity Act, 1910, (Central Act 10 of 1910) Electricity (Supply) Act, 1948 (Central Act 54 of 1948) and the Electricity Regulatory Commission Act, 1998 (Central Act 14 of 1998).