Punjab Electricity (Duty) Act, 2005

No: 9 Dated: May, 10 2005

Punjab Electricity (Duty) Act, 2005

Punjab Act No. 9 of 2005

    An act to consolidate and rationalize the law relating to levy and collection of duty on electricity and for the matters connected therewith or incidental thereto.

    Be it enacted by the Legislature of the State of Punjab in the Fifty-sixth Year of the Republic of India as follows :-

1. Short title and commencement. - (1) This Act may be called the Punjab Electricity (Duty) Act, 2005.

(2) It shall come into force at once.

2. Definitions. - In this Act, unless the context otherwise requires, -

(a) "Board" means the Punjab State Electricity Board constituted under sub-section (1) of Section 5 of the repealed Electricity (Supply) Act, 1948 (Act 54 of 1948);

(b) "Inspecting Officer" means a person appointed as such by the State Government under sub-section (1) of Section 7;

(c) "prescribed" means prescribed by rules made under this Act;

(d) "section" means section of this Act;

(e) "State Government" means the Government of the State of Punjab; and

(f) the words and expressions "consumer", "distribution licensee", "electricity", "electricity trader", "generating company", "licensee", "open access" and "supply" and any other words and expressions used in this Act, but not defined, shall have their respective meanings as assigned to them in the Electricity Act, 2003.

3. Duty to be paid by consumers. - (1) There shall be levied and paid to the State Government on the electricity supplied by the Board or any licensee or electricity trader or generating company to a consumer, a duty to be called the electricity duty, at such rate, not exceeding twenty five per cent ad volorem, as the State Government may from time to time by notification, specify :

Provided that the State Government may specify different rates for different categories of consumers.

(2) It shall be the duty of the Board or the licensee supplying electricity for consumption to collect the electricity duty from all the consumers in its area of supply in such form and pay the same to the State Government in such manner, as may be prescribed.

(3) The State Government shall have the first charge on the electricity duty so collected, and neither the Board nor any licensee shall, without the previous sanction of the State Government, utilize this duty to reimburse itself for any amount, which the State Government may owe to the Board or the licensee.

(4) The Board or the licensee, as the case may be, shall also pay the electricity duty on the electricity, supplied for its own consumption.