Difference between revisions of "Himachal Pradesh Electricity (Duty) Act, 1975"

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Himachal Pradesh Electricity (Duty) Act, 1975
Total Sections13
Enactment Date15th May, 1975
Act Year1975
Enforcement Date24th May, 1975
State Act or Centralstate
Contributor NameMedha Shukla
ASSN 42318


An Act to levy duty on the sale or consumption of electric energy in Himachal Pradesh.

BE it enacted by the Legislative Assembly of Himachal Pradesh in the Twenty-sixth Year of the Republic of India, as follows:-

1. Short title , extent and commencement.-(1) This Act may be called the Himnchal Pradesh Electricity (Duty) Act, 1975. -3-

1. For authoritative Hindi Text see R.H.P., Extra, daled 30-6-86, p. 1277.

2. For statement of Objects and Keasons see R.H.P. Extra, dated 12-4-79: p. 1460.

3. Passed in Hindi by the H. P. Vidnin Sabha and for Statement of Object~ons and Reasons see R.H.P. Extra., dat:d 28-3-92, p. 1152 and 1156. H. P. ELECTRICITY (DUTY) ACT, 1975 45 1

(2) It extends to the whole of the State of Himachal Pradesh.

(3) It shall come into force at once.

2. Definitions.-111 this Act, unless :he context otherwise requires,-

(a) '5Board" means the Hirnachal Pradesh State Electricity Boasd constituted under Chapter 111 of the Electricity (Supply) Act, 1948 (54 of 1948) ;

(b) "consumer" means any person or csta5lls!lment who us:s or consumTs 2nergy and includes,--

(i) a domestic consumer i.e. a person or an institution occupying a przmises ordinarily uscd for residential purposis and supplied with sergy upto 10 K.W. and shall includt charltable institutions like orphanages, hospitals, lcprosy homes etc. without any limit of energy suppliid to them,

(ii) a commercial consumer i.e. non-residential premises such as business houses, clubs, offices, schools, hospitals. hostels, stre2t lighting and places of worchip etc. for use of lights, refrigcrator;, heaters, fans etc, ar:d fractional how power motors provided the load of each appliance or e,luipment used does not exceed 3 K.W.,

(iii) agricultural consumers i.e. a person or an in3titutio.n using energy for agricultural, horticullural and professions allied and subservient thereto,

(iv) indmtrial co3:urner i.e. any person or institution using energy for industrial purpose or purposes subservient to industry, and

(v) persoq(9) g:ncrating energy for their own consumption prov'ded the cayesity of generation is 5 K.W. or above;

(c) "energy" means electric energy ;

(d) "prescribcd" means pi-escribed by rules made wder this Act ;

(e) "uait" ' :TI rclation to the energy m3ems kilowatt-hour;

(f) "cornper-ent authority" means the authority appointed by the Stale @ovcr,nmcnt for the purpose of section 7 of this Act ; and

(g) ths words and expressions not defined in this Act, but defined

In the Indian Electricity Act, 1910 (9 of 1910), have the same moaning? assig~ed to them under that Act.

'13. Levy sf electricity duty on comnnption of ener~.-~(l) There shall be levied and paid to thc State Covernm-nt on the :nergy conmmed a duty to be ca1l:d the "Electricity Duty" in the prescribcd manner and conlputed at the following rates :--

(i) in case of domestic consumers at the rate of 5 paise per unit; and 3~-1-___--_____14---------- 1. Headinp of section 3 subs. vide Act No. 13 of 1992 2. '-Subs. vide Act No. 16 of 1973 effective w.e. f. 1-4.79 and subsequently Subs. vido President", Act No. 6 of 1993 1v.e.f. 25-1-93. 452 1%. P. ACTS, NOTIFICATIONS AND RULES (FI. P. CODE VOL. 111)

(ii) in case of other category of consum:rs at the sate of 10 paise per unit : Provided that if the energy is partly used for category (i) ar,d.partly for category (ii), above, the highest rate of duty applicable wlll be 1-vied."].

(2) Nothing in sub-scct'on (1) shall apply to the cons~imption or saJe of energy which is,-

(i) consun1,d by th:: Stat. Government; or

(ii) consumrd by or so'd to the Governm;nt of India for cozrsumption by that Govurr.menl ; or

(iii) consumed or sold. for the construction, maintcnancs or opcretion of any railway by the Govcmnment of India or a sailway company operating that railway; or

(iv) consumcd bythe Board for generating stations. sub-stations, worlts directly connezt:d with the g~nerat:on, transmission and distribution of energy.

(3) For thc purpose of co!lzputing the electricity duty under this section, the consumpt;on shown by the rr.eterF starting after <be first mcter rcacling date after the co~llmsnccrn~nt of this Act shall be mken into accourt.

4. Collection and payment of electricity duty.--Th.: 2lectricjty duty shall be collected and paid to the State Government by the Boa,rd or a person who gznerates energy for his ow : con;!lcp.ionl [or person who suppl:es energy to a consumer,] as the ca.v may be.

5. Records and returns.-(I) If the State Government co directs by a general or spccial order, the Eoard or a pprson grneratirg energy foo his own consumption l[or person who suppl es energy to a consum: r] chal1 n;eirtain such record :n such form and mznmer as may hl- p~escribed skewing,-

(a) the units of nnergy gbnaratid for supply to the consumcr (s) or for self con3umpt;on; (b) the units of energy suppli;d to the consumcr (s) or consun-ied by it;

(c) the amount of the duty payable thereon and th~ duty paid or recovr-red under this Act: 2nd

(d) sucn other particulars as may b: p~sscri'ced,

(2) The Board, or a person generating energy for his ov~n coniump- tion who has been directed undfr sub-sccti3n (1) to maintain a record ehall subinit such returns in such form and manner and to s~ch authority as may be prescribed.

(31 The amoat of en<:rgy shall, for purposes of clausts (u) and (b) of sub-section (I), be ascertained in such manner as may be prescribed.

6. Inspecting officers.-(I) The State Go~~ernlreni may, by notification

n the Official Cazettc, appoint Inspecting Offic
rs2 to inspect rscqrds maintained urldcr section 5.

- -_-_ ______ ___--1-.---1-------117----

1. Added vide Act No. 13 of 1991.

2. R.H.P., dated tlie26th July, 199.5, p. 831. H. P. ELECTRICITY <DcTY) ACT, 19 'j 453

(2) The Br~si.-ctlng BEc~=rshall p-f%nn such dut;c s 2,11d eexcrcke such powers as :nay bc prl-~ii'bcd for the pury.os,- of tarrynng isrlo cffcct the provisions of this Act ?:id the TU!I s madz thert txdcr.

(3) Evcry Inspecting OEccr appritlcd utder this sect ca: sha!l be deemcd to be a ptabl'c sirvant within the meaning of s!:ct'o*: 21 of the Ir,dian Penal Code, 1860 (45 of 1860).

7. Penal duty to be paid in certain c;sas,---(I) If in th: op:nion. oL" rhe compst-nt authori~y rhc Board, oi th~ p,r:on gFrc.ating t-rergy for hIiis own consumption1 [or a person wlio ?upplies -qergy to a consiircc.r.] as the case may be, evadlss or attempts ts evade the payrn:v.t oCd~ity, wheiher by maintaining falserr- cord^, submit~ingfa'als-: re:urns, cs-cl ahgthe rnprgy SUPD~I~ d or by any other mrc:i the Board or suc11pcrs0n ~Iilal! Fay by way ~"f~'-n~ity ilz addit~on to the duty payable under this Art, a <urn not ~xc-ednng four times the amount of th: duiy to bc dete:r;ir,:cL by the co~7pzt:nt anthoi ity: Prov d:d :hat no act:cn ur:der this sub ;ec,ion shxll be taken without affording a reasonable opportunii-y of 'ce'ng '-icard to the board or sa:ch person.

(2) An 7pp:al shall lie against an oidzr passed under sub-scction (1) to such auth~rity~, ~itl>lil such p r:od and 03 paymnt of such fee.,, as may be prcscribcd.

(3) An ord-s passed on appeal under sub-section (2) shall be .Era1 7nd bind-ng.

(4) An or&r for thc, ps-yrn-qt of any penaiiy mads ucd r this section shall be withov.l nrl-jut SIC to any Dao:&c:it :n ;nstittltr d or which. may be lnstitutsd for an o6F z~cc undcr th,s Act.

8. Recovery of duty.---A's? dvty undir this Act or p nalty in-posed uxder section 7 ~v5:ch r~-rna:n; ,,n 9a:ii, whctkcr by a consp,:ner to thc board or by the board or a p.rso? g :?,erzt 13g ~ni-rgy for hi- own col1~uEIpt:on l[or a person wl~o suppliec cnergjr to a coasu;.=,a .] to the Stat, Go:e~nm,-ot,

I.a!l be rrcovrrai;?~ as an arr.-ar of I-rd rr TI mv- or by 6ctr;ction from

inlount. p~yabba b) thc State Goverm~nt $0 il-2 Boar!? or such Dsrssn.

8. Power to disconnect s:a?plgi for non-payment of duty.--"here a consum-r fail.; to p?y Lhl- -lMedha Shukla (talk) 15:34, 14 August 2019 (UTC):~ity dUty to thf Eoard iib~thoris~d to coi!ect the hty T,o n the c33s:lmer(s) undr r r; ct:or; 4 fh- Don16 .irzly ex* rc -6 the power ~o:r)l"i d on a 1 c~sr-ee u?-,drr s~b-zcct'cn (1) of cec+?o;l 2hf tEr Indian ELdctric'ty hst, 19 9 (of l9!0), for the TeCO'JETy of C?Y charg, or -urn dul: in respcct cf cspig~ cuppj;-d by it.

10. Pe;a&!ies.--IS rny ':r,60:2,-- (a) rei:ui .ed by 51-ction 5 to !e-p TCCOI~ or to subi 3;t returns fails to keep or subrn;l tb- sez- In thr pre~cribrd form or manner or submits a rrkurn wwh;ch is ~s?;sP: Or (r*) ;nt;ntlona:ly o'ostcccts PLI Tncl?ccting 0%~-I appo;~ted ~ndcr sectiom 6 in the t :;;rcii- of h s powcrs and dutA,s unldsr this Act and the nules nizd- thereunder; oi.

(c) contravenes any 0th:~ pro~risjorq of this Act 01 the rules made thzrc:~rclcr; he she:! bc Iiz 831: en conv;ct'cin, to a fine rtot excccd'nge~tr thousand ru2ees -- . -- -- -. 1. Tn" u:r 13 .?: 3 7:ri?1 v 11 ~117)ii?j :??r;j t3 a -3?,i1-.-14r" adl:3 vide Act qo.

13 cf 1992. 2. R.H.?., c\stedt!1-25Lh5~11;7,197j, 7. 531. 454 H, P. ACTS, NOTIFICATIONS AND RULES (H, P. (:ODE VOL. 111)

1 Bower to revise the rate of electricity duty.---The Slate Government may, by notification, rzvise the lates of ~1,ctricity duty in respect of consumr(s) as givm under section 3,provided that such rcvistd rates shal: not exceed the rates mentioned in scct~on 3 by mar,. than 50 %.

'[B1-Aa Power to exempt.-The State Governlllrnt may in public interest b!/ notification on exempt o!~y consmnl:r or person from L~Z payment of the whole or Part of the Elcclrici:;~ Duty for such period and subject to such terms and conditions as may bz spzcifi. d in such notification].

12. Power to make rules.-(1) Tht State Government may by ?tificatios nzakz2 ri~l~s forpu~po~e of carrying into effect Lhc pro~lsloni of this Act.

(2) In particular and without prcjudic~ to thz generality of the foregoing power, such rulcs may prov;de for,-

(a) th~ manner of payment ofihe duty undzr section 3;

(b) the manner of collection and payment to the Siate Govcrnm~nt of th-. tlectricity duty by the Board or p?rson(s) gfncrating energy for their own consumpiion 2 [or a pcrsora, who supplies energy to 2. consumer] ;

(cj th!: time and mann~ rof payment of the electricity duly by consum:rs ;

(d) th- powers and duties to be exr-~c;scd and ptrformed by inspecting 0fic:rs ; 2nd

(el any other matter fir which, in the opinion of the State Govirumat, rules are necesszry for giving effect to the provis?ons of this Act.

(3) Every rule made und:r this Act shail bc laid a5 soon as may bz after it is made, before the Legis!ativ#2 As~embly \~41i!(; it is in sessioll for a total period of not less than fourlc~n days which may be compris-d in one session or in two or successive sessions and if, bcforc the expiry of the scssion In wh:ch it is so laid or th- scssi~ns aforcsald, the AssenlbIy rnakcs any mod:fication in the rule or d2c:d.-s that tlac ruIc should not be made, the rule shail thereafirxr h?ve rffcct oniy in such xlrodific d form or be of no ifi:ct, as the case may be, so, hox.&cvc~, that 3ny such modification or annulment shall be without prejudice to th-, validity of anyth ng previously don2 under that rule. 130 Repeal &ad savings. --Til: Punjab EIi-ci~lcity (Duty)Act, 19% ~f 1958), in its app!~ca,t on to the ar as addrd to Himechsl Pradesh mdcr section 5 of the Punjab R:orgaiiisat;on Act, 1964 (31 of 1',66), is hereby r ptslled ,

Providcd that anything done or any a&on ta.k n or rulis made or notification isct~cd in exercise of thz powerc confernd by or ur,der the pros visions of the Act so repealed to the c,u:cnt of their being ccnsistent with the provisions of fh15 Act, shall be dt-,emc$ to have becn bone, taken, made of issued ill :x rcise of tI:c pQw?rs conferred by or under this Act, as if this Act Was in force on the day in which such thing was do%, act:on takpn, rules made or notification issued