es GOVERNMENT OF MAHARASHTRA. LAW AND JUDICIARY DEPARTMENT. BOMBAY ACT No. XL OF 1958. THE MAHARASHTRA ELECTRICITY DUTY ACT. (As modified upto the 23rd November 2012) *k PRINTED IN INDIA BY THE MANAGER, GOVERNMENT CENTRAL PRESS, MUMBAT AND PUBLISHED EY THE DIRECTOR, GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS, MAHARASHTRA STATE, MUMBAI 400 003 202 Price: Re. 26.00)H 1040-1 ‘THE MAHARASHTRA ELECTRICITY DUTY ACT. CONTENTS Preanete, Secriove. Short title, extent and commencement. Definitions, Duty on units of energy consumed Payment of electricity duty. 4A. Reference for decision to authority question as to Part or clause of Schedule under which any consumption of energy falls. 5. Licensee, ete., to keep books of account and submit returns BA. Power to exempt. @. Inspecting Officers 7. Powers of Inspectors, 7A. Appeel. 7B. Revision. 8. Recoveries 9. Penalties. 10, Offences by companies. 11. Protection of action teken in good faith. 12. Power to make rules. 13. Savings. 14. Repeals and savings 16. Consequential. Scuepue,BOMBAY ACT No. XL OF 1958+ (THE MAHARASHTRA ELECTRICITY DUTY ACT) (This Act received the assent of the Governor on 6th May 1958; assent was first published in Maharashtra Government Gazette, Part IV on oth May 1058) ‘Adapted and modified by the Maharashtra Adaptation of Lews (State and Concurrent Subjects) Order, 1900 Amended by Meh. 26 of 1962 $(1-10-1962) + 18 of 1003 $$(1-0-1905) + 7 5+ BL of 1066 £11-6-1966) + ” ” ” 28 of 1972 ££(1-10-1972) + yo W60F1973 aede1975) + + 5+ a6 of 1979* (19-10-1975) + st 12 oF 1974 ede1978) + - . “ 74 of 1976 (1-9-1976) + > 5 eof 1978 a-0-1078) § 75% ah oflo7eeii0-1078) + > 5» 33 of 984 (1-10-1984) + > = * 43 of 1096 +4 (6-11-1086) + > 5» pot 108s (22-4-1088) + > 5+ Gof1007 +4(25-0.1006) + 7 . “ 21 of 1998 (1-5-1998) + 25s Tot 2012 ee (20-2-2018) + 5 + * b40f2012 (22-8-2012) + An Act fo provide forthe levy ofa duty on consumption of electrical ‘nergy in the State of Bombay WHEREAS itis expedient to provide forthe levy of a duty on consumption of eletrieal energy in the State of Bombay : Its hereby enacted in the Ninth Year of the Republic of India as follows un tte 1. (2) This Act may be called “the Maharashtra Electricity Duty Act], Seat sts (2) Tr extends to the whole ofthe “State of Maharashtral Stine (9) It shall come into feo on ouch date* ac the State Government may, by notification in the Official Gazette, appoi For Sees of Bj ad Renton an Bondy Coca Gaara, 18 Enon ite + Pub locats te date of emsnecemect of th Act Ey agerOkits 2008 Sah GS age Sep aona een, aed 2nd Augut102 pals Se dea eB aes cece thie Tis GAPE ane LD, muda ite gs he heb paid dare hang 1905, @S 1 and LD, No TMA065@8474a>-KI, dated 2844 ttn by e Once 107, se Ooty Tend LD, NoBLDAUTOO7SIO0 Te, dated 2 + For the taliaion of lvy end electing of Gat on the eonsumgtion of enerey, ot 03 of ins wee + MMe Oiinnse No. Yt 1078 was vega by Mah 2401078,» 9 Mahereahea Ordnanne Ne Vite 108 wu speed ty Mish 300184 8,5 NESSES Oban Se Ilo aan rel ty to 1028 Spa er US ONE £0) Nc TES Tiler yncaioe dates toe 220, SETH, pind tn GUS: Pat 1 Ene, poe @: Mlfcrire Ordos Noite Sti was repeat is 7 of 012, 9 © Me Tends were saltued he wr aod gre’ “te Bontoy Sty Duty At, INS MaCH PHS Patsy Sede oh + Thee tends nee ebuand fr ot sonde "Sa of Bom” by the Mabacehisa iplalense tee Gated Glatt Sect Slee ae det by of ly 1058 edo OX, RDG ELD. 198 9H detd Mth Joo 1058, pedi H 1040-10 ~ ® NoELD00G Bice, dated 14th Mey 1062,Desinitions Maharashtra Electricity Duty Act. 2, In this Act, unless the context requives otherwise,— (@)" consumer” means any person who is supplied with energy on payment ‘of charges or otherwise by a licensee or by any other person who generates energy [but does not include s licenses to whom energy is eupplied *[by a bulk licensee ‘within the meaning of clause IX of the Schedule to the Indian Bleotrieity Act, 1010, ce] by the State Electricity Board constituted under section 5 of the Electricity (Supply) Act, 1948 and the word " consume " with its grammatical variations shall be construed accordingly ;] * [(ca)" consumption charges " means the charges levied by the licensee, under the Electricity (Supply) Act, 1948, for the energy conzumed by a consumer which charges chall include the energy charges, maximum demand chazges, fuel, adjustment charges and fuel cost adjustment ;] () "energy" means electrical energy when generated, transmitted, supplied cor used for any purpose except the transmission of a meseage ; (© " licensee " means any person licensed under Part II of the Indian Electricity Act, 1910, to supply energy and includes any person whe has cbtained ‘the sanction of the State Government under eection 28 of that Act, [the Central Government ora State Government when itis engaged] in alusiness of upplying ‘energy and the State Electricity Board constituted under section 5 of the Eletricity (Supply) Act, 1948 ‘{(ca) * new industrial undertaking" means any industrial undertaking which— @ ia not formed by the splitting up or the reconstruction of business already in existence ; or *[Gi) is not formed by transfor, to a new business, of machinery or plant or ‘any part thereof, previously used for any purpose in India, exceeding in value ‘twenty per cent. ofthe total value of machinery or plant of euch new industrial undertaking when it begins to manufacture or produce articles for the first time ; and] (id) which begins or has begun to manufacture or produce articles for the first time on or after the commencement of the Bombay Electricity Duty (Amendment) Act, 1962, oat any time within a period of five years immediately preceding euch commencement ;] (@)" prescribed " means prescribed by rales made under this Act. ‘Thece words and Gguree were inceried by Mab. 18 of 1900, « 2 2 This clause was eubtiated for geevioueelause (os), by Mab 21 of 1008, 2 2 These word were aubaitated forthe words “the State Government when itis engnged* by Mah 26 of 100, e210. 4 This clause wae inserted by Mab, 28 of 1963, «2 2). » Sabsinace (i) war cubated fr the ovginl by Mab 13 of 1956, «2, : Bom, XL mot Lv ef uv et 1038, Kot 1910, vet Mad. 301 002.1958: Bom, 2960. Bom. XL] Maharashtra Electricity Duty Act. 8. (1) Subject to the provisions of sub-section (9), there shall be levied and paid to the State Government on the ‘[consumption charges or the] units of energy consumed (excluding losses of energy custained in transmission and transformation by a licensee before supply to a consumer), a duty (hereinafter referned to as" eletricity duty") at the rates specified in the Schedule to this Act. (2) “*(a)] Hleteicity duty shall not be leviable on the '[eonsumption charges or the] units of energy consumed.— “(@) by the Government of Maharashtra (save in respect of premises used for residential purposes) ; (Ga) by oF in a sespect of any municipal corporation, municipality, municipal committee, town committee, notified ares committee, Cantonment Board, Zilla Parishad or village panchyat constituted under any law far the time being in force in the State, for the purpose of, or in respect of a school or college imparting cucation or training in academic or technical subjects, alhospital, nursing home, dispensary, clinic, public street lighting, publie water works and system of public sewers or drains (save in respect of premises used for residential purposes'l; (io)by-any licensee for purposes dinectly connected with construction, maintenance or operation ofany generating, transmitting and distributing system ofthe licensee ; ] Gi) by a tramway company, save in respect of premises used for residential and office purposes ; “(it by ov in respect of any statutory University and institutions run by the statutory University for the purpose af or in reepect of education, research and training ( vo in respect of premises used for residential purposes) iia) by or in respect of charitable institution registered under the Bombay Public Trusts Act, 1950, for the purpose of, or in respect of, school or college imparting education or training ia academic or technical subjects (eave in respect of premises used for residential purposes) ; ] Go) where the energy is generated by any person for the purpose of supplying it for the use of vehicles or vessels ; (o) where the energy is generated at a voltage not exceeding 100 volts ‘Subsection (2) was souaibered ar clause (a) cf that eub-cecton by Mab. 20 of 109, 8 {These words were ineered by Mob. 21 of 198, «3 (6) These stan weve abetted fr the ion svelte (2) By Mad. 18 of 1085, «3 "This perion was eubsituted forthe words" public ctreeblighting, public water works and cpstem of public ers or dead! By Mab 19 of 1883, 8) ‘These clauses were substituted fr sles (2, bid, 2. 3.) Duty on uae ofMaharashtra Electricity Duty Act. 11958: Bom. XL (ci) in respect of such industrial or agricultural purposes in such areas and ssubjeet to such terme and conditions and for such period asthe State Government ‘may, having regard to the need and conditions of industrial and agricultural development in the areas by general or epecial order apecify in that behalf “e2) for any industrial parpose or process, in the Vidarbha region ?[, Marathwada region, in the Raigad, Sindhudurg and Ratnagiri Districts and in the Thane Distrit (but excluding therefrom the part adjoining Greater Boniboy, which ie encircled bythe Thane Baesein creel in respect of any ae industrial undertaking ring a period of ive years frm the date on which such tindertaking “Thas begun to manufacture or produce articles forthe firt time Me, before the comiencentent ofthe Maharashtra Tax Laws (Levyand Amendment) Dif ‘et, 1985] «(Provided thet, anew industrial undertking which begins fo manufacture or produce atces forthe rt time on any date alr the eommencement ofthe Bombay Electricity Duty Amenriment) Act, 1990 (hereinafter referred fo in ti MS sub-clause as "the said date"), shall make an application in the prescribed manner jose form within ro sear from the sid date and therenpon the provisions ofthis Sutbslause shal apply to such undertalang fiom the ond date = (Provided further that the State Government may, either prospectively cov eetronpectively by naticaion in the Oficial Gacete, exclude, ~ (@) any steas aforesaid or any part there (regard being ha tothe price of energy prevailing therein and to the state ef industrial development thereod, oF (@) any new industrial undertaking “for clase of new industria undevtaking subject to such conditions and restrictions] axmay be apeciiod in this bobalf by the State Government in ouch notification snd thereupon the provision of this cub-clauz) shall no apply in those areas os part thereof rin relavion tosuch new industsial undertaking Tr clas fnew induetrial undertaking! () In those parts of the State not mentioned in *[sub-clause] (vi) of clause (@) (but exeluding Greater Bombay) electricity duty of the units of energy ‘consumed by any new industrial undertaking for any industrial purpose or process, shall, during a period of five years commencing from the date from which such undertaking manufactures or produces articles for the first time (and where the undertaking has already [has begun tomenufacture or produce articles for the first time before the commencement of the Maharashtra Tax. Mah. Laws (Levy and Amendment) Act, 1988]: Kot ‘This aus wor added by Mah. 26 of 1082, «3 (a) 2 This porn was subeiuted fr the goctionBeginniag withthe worse" and Hyderabad are sand ending withthe worde and bracket" Thane Darocin creck by Mats. 13 of 1068, 213 Cl) 2 Thi portion war cubctitted forthe portion begining with the words" begins to manfaetre’ sd ending withthe words aad brecket "rush commencement’ by Ma. Def 1085, «3 (0) ‘Tile Devise wa iaerted by Mab 1 of 2088, «3 2) ih 2 This peorise was deemed abraps to have besa substituted by Mab 45 of 1078, = 2 * Thee word ware cubits forthe word” Provided that by Mab. 19 £1868 « 2.09 0D) 1 These wd wore acrid fine the wer "ou intial undertaking i 82) (0) G2) B. | Tae words were aubetitted forthe words "this clause", 8, 8 @) ) i) (©, * Meee words were inerted, iy 2 (1) (0 id Ds # This word was substituted fr the word "paragraph" bid, a. X2Xa) This portion as substituted forthe portion beginning with the words * manufuctoes or ‘produsen’ aed eating with te words nad brecket” nich commensnment) by Mab. © of 198,1958: Nab, ill of 1988. Boot Bom. XL] Maharashtra Electricity Duty Act. *[Provided that, a new industrial undertaking which begins to manufacture cor produce articles for the first time on any date after the commencement of the Bombay Electricity Duty (Amendment) Act, 1986 (hereinafter referred toin this sub-clause as "the said date"), shall make an application in the preseribed manner and form within two years from the said date ; and thereupon the provisions of this sub-clause shall apply to such undertaking from the said Sate!) {Provided further that,] the State Government may, either prospectively or retrospectively, by notification in the Official Gazette, exclude, — (@) any area aforesaid or any part thereof (regard being had to the price of energy prevailing therein and to the state of industrial development thereo!), or (@) any new industrial undertaking “for class of new industrial undertaking, subject to such conditions and restrictions,] as may be specified in this behalf by the State Government in such notifieation, and therenpon the provisions of this claaze shall aot apply in those areas or part thereof or in relation to such new industrial undertaking, ‘[or clase of new industrial undertaking) 4. (1) Every licenses shall collect and pay to the State Government at the time and in the manner prescribed, the proper electricity duty payable under this Act on the “fconsumption charges) of energy supplied by him to consumers. ‘The duty so payable shall be a first charge on the amount recoverable by the licences for the energy supplied by him and ehall be a debt due by him to the State Government: Provided that where the licensee has been unable to recover his dues for the energy cupplied by him, he chall not be Liable to pay the duty in reapect of the energy s0 supplied. (2) Every person, not being a licensee who generates energy and supplies the game to any other person fee of charge, shall collect and pay to the State Government at the time and in the manner prescribed, the proper electricity duty payable, under this Act on the unite of energy consumed by that other person, (3) Where any person faile or neglects to pay. at the time and in the manner prescribed, the amount of eletricity duty “[due from him in respect of energy supplied to, or concumed by, any percon at any time,] the licences, or as the ease may be, the person supplying energy free of charge, may, without prejudice to the right of the State Government to recover the amount ‘[under section 5, deduct euch amount of electricity duty from the amount, any, deposited by the consumer with the licenses or such percon or] after giving nat lese than seven clear daye’ notice in writing to such person, cutoff the supply of energy to such person: and he may, for that purpose exercise the power confetved on a licensee by sub-section (1) of section 24 of the Indian Electricity Act, 1910, for recovery of any charge or sum due in respect of energy [supplied to, or consumed by, euch person "hie provio wes inverted by Mab, 13 of 1966, « 22248 ‘This provico war deemed alvase to ave been cbtituted by Mab 45 of 1972, = 22) "These words were eubettuted fr the words" Provided that” by Mab. 18 of 1986, 8. 82VeX These weede were insted, ia, = 32%. 2 Theee werde were aed, ii, «SDK ‘These werde were subatitted forthe werd "uate" by Mak. 21 f 108, «4 ‘These words were subititated fr the words "dae fom isn" by Mad. 74 of 1878, 2, 10). {These words and figure were enbstitted forthe words and fguee'under section 7, and” by Mah 18 of 1982, © 4 " Thece wrde were substituted for the worde"cupplied fy hin" by Mab. TH of 1975, = 2 (6. Payment of leet uty.6 Maharashtra Electricity Duty Act. (1958: Bom. XL @) The licensee, or as the case may be, the person supplying energy free of charge shall be entitled to a rebate of such amount ss may from time to time bbedetermined by the State Government, regard being had tothe cost of collection ‘ofthe duty incurred by much licensee, or person supplying energy free of charge (6) Bvery person other than a licensee who generates energy forhis own use shall pay te the State Government at the time and in the menner preceribed the proper electraty duty payble under this Acton the units of energy consumed by him, 4) Notwithetanding anything contained in the foregoing sub-section of this acction, where the State Government is satisfied that there is a bonafide -mistalo, on the part of any licensee, person supplying energy free of change or person generating energy for hie own wee, in paying the proper electricity duty, ‘on account of wrong meter reading or misclassification of consumption falling uunder any particular part or cause in the Schedule, the State Goverameat may, st any time, by order, wave or write of, with retrospective affect the recovery of the amount of the electzicty duty or any past thereof due at the proper rate ‘and of the amount of interest, if any, payble for delayed payment under section &.] Rufnsefor 4A. (1) Where any question arises as to the Part or clause in the Schedule destoato to thie Act under which any consumption of energy falls, or where the energy is sul coneumed for different purposes what portion of consumption chould be governed. sontinss® by auch Part or clause, the question shall be referred for decision to euch Pal EGnS? quthority, as the State Goverament may, by notification in the Official Gatto, SEES! specify forthe whole or any part of the State. The authority after such inquiry, fy se it deems fit, shall record its decision comsnstins! (9) The decision recorded by the authority under sub-section (1)shall, subject fs2:273l5. to any appeal under cection 7A to, or revision under section 7B by, the State Government, and the order of the State Govenment in euch appeal or revision, be final.) Lisenses, 8, Everylioensee, and every person notbeing a licenace who supplies eneeey te, 19 keep, free of charge as mentioned in sub-eectéon 2) of eection 4, and every atler person, ‘eke of sho is liable to pay electricity duty under sub-section (5) of section 4 shall, save acount and jt reopectofencrgy exempt from cletreity duly under sub-section 2) of section OUD accep boolte of account in the preseribed form and submit to the State Government or to the prescribed aficer retuene in such form and at sueh times ‘s2 may be prescribed, showing the units of energy cupplied by him to each ‘consumer, of as the ense may be, consumed by him, and the amount of the duty payable therson and recovered or paid by him wander section 4. Power to “IBA. Subject to euch conditions ae it may impose, the State Government may, ‘exempt. ifit considers it eceseary inthe public interest cote do, by notification in the Official’ Gazette, exempt ‘Iwhether prospectively or retrospectively] the consumption of ‘energy in the whole or any part of the State, in the respect of any clase of premises ‘or purposes or in respect of energy consumed upto a specified limit, from payment ofthe whole or any part ofthe eletricty duty payable under Part A,*[Part Bor"[Part, F or Part Gi] of the Schedule to this Act * Sub ection (@) wa added by Mah. 18 of 1078, 2 “Thee words wore deere aaa to hare in inset Som et ntcher 1082 ty Mah, 4 £20732 3 These won and etre were substituted the words end eter" Part Fy Mab. © of 197, 41958: XLV of er. Bom. XL] Maharashtra Electricity Duty Act. 6. (Z) The State Government may, by notification in the Official Gazette, appeint any person aa it thinks fit, having the prescribed qualifications to he Tnspectors for the purposes of this Act (2) Every Inspector shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code 7. (d)Subjectto the provisions ofany rules made by the State Government in this behalf, an Inspector may— (O require production for inspection of such books and records as may be necessary for ascertaining or verifying the amount of electricity duty leviable under the Act; Gi) enter and eearch any premises where energy is, or is believed to be eupplied for the purpose of — (©) verifying the statements made in the books of account kept, and returns submitted, under section 5, () teoting the reading of meters, (©) verifying the particulars requiredin connection with levy of electricity duty; id) exercise euch other powers and perform euch other duties ae may be necessary for carrying out the purpose ofthis Act or the rules made thereunder. (2)All searches made under eub-section (1) shall be made in accordance with the provisions of *[ the Code of Criminal Procedure, 1978]. * (TA. An appeal against the decision of the authority under sub-section (1) of section 4A shall lie to the State Government and such appeal shall be made within sixty days from the date of the decision, ‘7B. Where no appeal is made under section 7A, the State Government may, at anytime, suo motu, for the purpose of satisfying itself as to the legality or propriety of the decision of the authority under sub-section (1) of ection 4A, call for and examine the record of the case. If it appears to the State Government that any decision so called for should be modified, anmulled or reversed, the State Government may, after giving the person affected thereby, an apportunity of being heard, pase such order thereon as it thinks just] 8. Any eum due on account of eletricity duty, if nat paid at the time and in the manner prescribed, shall be deemed to be in arrears, and thereupon, interest com atch cum chell be payable at the rate of 18 per cent., per annum for the fret three monthe immediately afterthe time auch suum has become due and thereafter atthe rate of 2d per cent, peranniim till uch sum is paid] and the sum together ‘with any interest thereupon, shall be recoverable either through a civil court or se an arrear of land reventie— "These worde were subetiated fr the wands ‘the Cade af Criminal Posed, 1808" ty Mad, 3 of 1004, = 3 svete inert by Ma 15 of 1088, «6 * This parinn was aubsitted for the partion Nepiing with" Any sande "and ending with ‘on cuth zum" by Mab, 74 of 1975.3 ) H 104e_9 (4742—11-0019) Inspecting Powers of Inspectors Appeal Revision. Recoveries8 Maharashtra Electricity Duty Act. 11958: Bom. XL (@) ifthe cum was payable under cub-cection (1) of section 4, either from ‘consumer, or, subject to the proviso to the said sub-section, from the licensee, ‘at the option of the State Government ‘for any officer authorised by the State Government in thie behalf], (@) ifthe sum was payable under sub-section (2) of section 4, either from, ‘the consumer or from the person supplying energy ree of chazge, at the option of the State Government ‘[or any officer authorised by the State Government in this behalfl (©) if the cum was payable under cub-cection (6) of section 4 from the ‘person who generates energy for his own use, Penatties. 9, Tfany person— (@) fails to keep books of account or to submit returns in accordance with the provisions of section 5 and the rules made in that behalf under section 12, *{{a2) contravenes any rule made under the Act, or] (@) wilfally obstructs an Inepector in the exercise of the powers conferred ‘upon him by or under this Act, he shall, on convietion, be punished with fine which may extend to “(one thousand rupees) Osice ty 10. (2) Where an offence under this Act has been committed by a company, companies: every person who at the time the offence was committed was in charge of, and was seeponsible to the company for the conduct of the business ofthe company, ‘26 well as the company shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly : Provided that nothing contained in this sub-section shall render any euch, ‘person Liable to any punishment provided in this Actifhe proves that the offence ‘vas committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence (@) Notwithstanding anything contained in sub-section (1), where an offence under thie Act las been committed by a company and it ie proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any dizector, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall alzo be deemed to be gulity of that offence and hall be Kable to be proceeded against ‘and punished accordingly. Explanation — For the purposes of this exction— (@)" company " means a body corporate and includes a firm or other sssociation of individuals; and @ Protection of Ue No suit, prosecution or other legal proceeding shall lie against any ston taken a goed Girector "in relation to a firm meane partnet in the firm, ‘Thee worde were added ty Maby 15 of 1082, «6 * Clause (i) was inserted, ii 2. a)1958: Bom. XLI Maharashtra Electricity Duty Act. 8 pereon for anything which isin good faith done or intended to be dane unuler this Aet 12, (1) The State Government may make rules not inconsistent with the Pover to provisions of thie Aet, for the purpose of earrying into effect the provisions of ake rules. this Act. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may— (a)preccribe the time and manner of payment of the electricity duty under section 4; (o)preseribe the form of the books of aecount to be kept, and the times at which, the form in which and the officers to whom the returns required by section 6 shall be submitted ; (© prescribe the qualifications of Inspectors under section 6 ; (@prescribe the rales. if any, subject to which the Inspectors may exercise the powers under section 7; {(e) provide for installation and the reading of meters and sub-meters 5 (A preseribe the procedure for securing any concession or exemption under the Acts (@ provide for charging fees for the supply of copies of any documents under the Act ; (i) preseribe the procedure for referring questions to the authority, and for filing an appeal to the State Goverament against the decision of ouch authority, under paragraph II ofthe Schedule 2I(7] provide for giving effect to the provisions of thie Act. (2) _ Tho making of rules under thie cection chall be eubject to the condition of previous publiestion. 5{(4) Every rule made under this section shall be laid, as soon as may be after it is made, before each House of the State Legislature while itis in session for «8 total period of thirty days which may be comprised in one session oF in two succestive sessions, and if before the expiry ofthe cession in which itis oo laid or the cession immediately following, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall from the date of publication of notification in the Official Gazette of such decision have effect only in such modified form or be of no effect, as the case may be; s0 however that any such modification or annulment shall be ‘without prejudice to the validity of anything previowely done or omitted to be done under that rule.] 18. For the avoidance of doubt, itis hereby declared that nothing ia this Savings ‘Act shall be taken to impose or authorise the imposition of, tax on the consumption or sale of electricity (whether produced by a Governmentor other person) which ie— (a)consumed by the Government of lndia or sold to the Government of India for consumption by that Government, oF (@) consumed in the construction, maintenance or operation of any railway of the Government of India, or sold to that Government for consumption in the construction, maintenance er operation of any railway 14, On the commencement of this Act the following provisions shall stand Repeats and repealed, namely :— sone * Clanse (6) 10 OD were ioerted by Mab, 18 of 1003, a 5 (o (Clase («) was eeetered an cleats (3 # Subsecina (war incerta, 8d, = 5) H 10499610 Maharashtra Electricity Duty Act. (1958: Bom. XL ‘ : Bost © Part IT of the Bombay Finance Act, 19835 Bau () The Central Provinces and Berar Blectricity Duty Act, 1949 ; (ii) The Saurashtra Electricity Duty Act, 1956 Provided that such repeal shall not affect— (o)the previous operation of any law so repealed or anything duly done or enffeved thereunder : or (o)any sight, privilege, obligation, or liability acquired, accrued or incurred under any law co repealed ; or (©) any penalty or punishment incurredin respect of any offence committed against any law so repealed ; or (@any investigation, legal proceeding or remedy in respect of any euch right, privilege, obligation, liability, penalty or punishment as aforesaid and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty or punishment may be imposed. as if this Act had not been passed Provided further that, eubject to the preceeding proviea, rates of duty or interest prescribed, or rales or forme framed, under the provisions of Part I of the Bombay Finance Act, 1952 and any appointment of Inspectors made under ‘any of the repealed provisions shall be deemed to have been prescribed, framed ‘or made under the corresponding provisions of thie Act, shall continue to be in force accordingly, unless and until superseded by anything done or any action ‘taken under this Act. 165, In the Bombay Finance Act, 1922, in the long title and in the preamble, the words “to provide for levy of duty on consumption of electrical energy” shall bbe deleted, {SCHEDULE (See section 8) *[PART A. In respeet of — ateuch rate or rates not exceeding 20 (premises used for residential per cent. of the consumption purpose charges as the State Government (2) premises used for educational __-may, either prospectively or purpose; and retrospectively, by sotification ia the Official Gasette, specify. (ii) any other premises or consumption of energy for any purpose not falling under any other part of thie Schedule, ‘The Schedule war cubsttuted fr the oriinal by Mab, 28 of 1862, «5 = Pact A, Past B and Pact C were esbatncted by Mob @ of 107, «5. 3088. Bo. ret 1022, Bon. nef 1022,1958: Bom. XLI Maharashtra Electricity Duty Act. un PART B In respect of — @ premises used for business, trade, at auch rate or rates not exceeding 30 ‘commercial or professional purpose; percent. of the consumption charges, fg the State Government may, #) premises used for studio 5 either prospectively or retrospectively, by notification in the Official Gazette, specify. (ii) premises used for aports and social clubs ; ‘v) @ hospital or nursing home or die- pensary or elinie; (©) consumption for the purpose of advertisement of display in pub. lie place or in or on premises other ‘than those in which goods or ser- vices, advertised or displayed, are sold, supplied or provided; and (ci) temporary supply for exhibitions, entertainments or social functions. PART C In respect of permanent or temporary at such rate or rates not exceeding 25 supply for cinema houses, theatres, per cent. of the consumption citenses of Loknatya. changes ae the State Government may, either prospectively or setsospectively, by notification in the Official Gasetto, epecify.) PART D For consumption for the purpose of advertisement or display in a publie place or in of on premises other than those in which goods or service advertised or displayed are sold, supplied or provided— 2 [Por every unit of energy consumed] 00 paise] per unit. “PART E "This portion was eubetiated for the portion begining with the letiere, Sgure end words Re. 5 per mooth” cad eading with the words * per iatallation “by Mah. 18 f 1078, « 52) ‘Thane figures ond word werd forthe Signe ce ond“ 2 gine "by Mah 1S 105827),2 Maharashtra Electricity Duty Act. 11958: In respect of temporary supply for exhibitions, entertainments, or social Fanctione— For every unit of energy consumed 50 paise per unit, PART FP In respect of premises used for indus. At such rate or rates not exceeding trial undertaking for consumption *{15 per cent. of the consumption of energy therein (excluding any charges] az the State Government part thereof used for residential, may, either prospectively or retro- commercial or office purpose) spectively, by notification in Official Gasette, specify in seapect of premizes in any areas used for any class of industrial undertaking) AIPART G In respect of — (aevery person not being a licensee at such rate or rates not exceeding [150 ‘who generates energy and suplies aise per unit] as the State the came to any other person free Government may, either prospec of charge for consumption of energy tively or retrospectively. by notifi by that other person ; and cationin the Official Gavette, specify (every person other than a licensee “(PART H (a)In respect of consumption for _at such rate or rates not exceeding 90 agricultural purposes per cent., ofthe consumption charges se the State Government may, either prospectively or retrospectively, by notification in the Official Gazette, pect] iiss Ggancs acd words wove subniuied Gr the Spurs and wards "20 poe por wally by 2 Thece Sues end words were substituted forthe Sgures and words" 40 cies per unit" by "This part i added by Mab. 25 of 1908, 5, Bom. XL1958: Bom. XLI Maharashtra Electricity Duty Act. oe * * * 1 Paragraph IT wee deleted by Ma. 19 Printed At The Government Central Press, Mumbai 18Maharashtra Government Publication can be obtained from— THE DIRECTOR Government PRINTING, Stationery AND PUBLICATION MAHARASHTRA STATE Netaji Subhash Rosd, MUMBAI 400 004. Phone : 022 - 23632695 23631148, 23634049 THE MANAGER GoverNaEnt PHOTOZINCO Press AND Book Depot Photozinco Press Area, Near G.P.O., PUNE 411 001. Phone : 020 - 26125808, 26124759 THE MANAGER GoveRnuenr Press anp Book Depot Civil Lines, NAGPUR 440 001. Phone : 0712 - 2562615 THE ASSTT. DIRECTOR GoveRrNMENT STationErY, SToRE AND Book Depot Shaha Ganj, Near Gandhi Chowk, AURANGABAD 431 001. Phone : 0240 - 2331468, 2331525 THE MANAGER GoVERNMENT PRESS AND STATIONERY STORE Tarabai Park, KOLHAPUR 416 003. Phone : 0231-2650395, 2650402 AND THE RECOGNISED BOOKSELLERS