West Bengal Duty on Inter-State River Valley Authority Electricity Act, 1971
No: 5 Dated: Apr, 01 1971
THE WEST BENGAL DUTY ON INTER-STATE RIVER VALLEY AUTHORITY ELECTRICITY ACT, 1971
No. 5 OF 1971
An Act to provide for the levy of duty on the consumption, in West Bengal, of energy generated, distributed, sold or consumed by an inter-State river valley authority and for matters connected therewith or incidental thereto.
In exercise of the powers conferred by section 3 of the West Bengal State Legislature (Delegation of Powers). Act, 1970, the President is pleased to enact as follows:-
1. Short title, extent and commencement:- (1) This Act may be called the West Bengal Duty on Inter-State River Valley Authority Electricity Act, 1971.
(2) It extends to the whole of the State of West Bengal.
(3) It shall be deemed to have come into force on the 1st day of February, 1958.
2. Definition:- In this Act, unless the context otherwise requires,-
(a) "consumer" means any person, other than a distributing licensee, who is supplied with energy by a licensee;
(b) "energy" means electrical energy generated, distributed, sold or consumed by .an inter-State river valley authority;
(c) "inter-State river valley authority" means an authority established by or under any law in force immediately before the commencement of the Constitution of India or any law made by Parliament for regulating or developing any inter-State river valley or river;
(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 of the State Government under section 28 of that Act and also includes the West Bengal State Electricity Board constituted under section 5 of the Electricity (Supply) Act, 1948;
(e) "prescribed" means prescribed by rules made under this Act;
(f) "Schedule" means a Schedule to this Act.
3. Duty on units of energy consumed:- There shall be charged, levied and. paid to the State Government a duty (hereinafter referred to as "electricity duty"), on the units of energy consumed, at the rates in force from time to time as specified in the First Schedule:
Provided that electricity duty shall not be leviable on the units of energy consumed—
(a) by any Government, except to the extent specified in the Second Schedule;
(b) by, or in respect of, any—
(i) railway administration as defined in the Indian Railways Act, 1890;
(ii) inter-State river valley authority;
(iii) local authority;
(iv) institution or class of persons specified in the Second Schedule, except to the extent specified in the Second Schedule;
(c) in any—
(i) place of public worship, public burial or burning ground or other place for the disposal of the dead;
(ii) premises declared by the State Government to be used exclusively for the purposes of public charity;
(iii) vessel, whether sea-going or inland.