West Bengal Duty On Inter-State River Valley Authority Electricity Act, 1973
No: 7 Dated: Mar, 19 1973
THE WEST BENGAL DUTY ON INTER-STATE RIVER VALLEY AUTHORITY ELECTRICITY ACT, 1973
West Bengal Act VII of 1973
An Act to provide for the levy of duty on the consumption, in West Bengal, of energy generated, distributed, sold or consumed by an interstate river valley authority and for matters connected therewith or incidental thereto.
Whereas it is expedient 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;
It is hereby enacted 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, 1973.
(2) It extends to the whole of West Bengal.
(3) It shall be deemed to have come into force on the 1st day of February, 1958.
2. Definitions. - 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.