The Assam Electricity Duty (Amendment) Act, 2010

Registered No. - 768/97 THE ASSAM GAZETTE EXTRAORDINARY PUBLISHED BY THE AUTHORITY 276 W f l f t 7 C W S^, 2010, 16 W , 1932 (*RP) No. 276 Dis pur, Tuesday, 7 th S eptember , 20 10, 16th Bhadr a, 1932 (S.E .) GO VE RN MEN T OF AS SA M OR DE RS BY TH E GO VE RN OR LEGIS LATIV E DEPAR TMENT :: LEG ISLATIVE BRAN CH NO TI FI CATI ON The 7th September, 2 010 No. LGL . 6 4/ 20 06 /16. -The follow ing Act o f the Assam Legisla tive Assembly which received the assent of the Governor is hereby publis hed for general informat ion. . J . ftO AS SA M AC T NO . XX IX O F 2010 (Rece ive d the assent of the Govern or on 31 st August, 2010) TH E AS SA M E L E C T R IC IT Y DU TY (A M ENDM ENT) AC T, 2010 2240 THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 7, 2.010 AN ACT — - Preamble. Short title, extent and commence­ ment. Amendment of section 3. furth er to amend the Assam Elect ricity Duty Act, 1964. Whereas it is expedien t further to amend the Assam Electricity Duty Act, 1964, hereinafter referred to as the principal Act, in the manner here inaf ter appearing; It i s hereby enacted in th e Sixty -firs t Y ear o f the Republic of India as follows:- 1. (1) This Act may be called the Assam Elec trici ty Duty (Amendment) Act, 2010. (2) It shall have the like extent as the p rincipal Act. (3) It sha ll come into force at once. 2. In the pr incipal Act, in se ction 3 ,- (i) in sub-section (1), in clause (a), the words “with in the State or to any consumer outs ide the State” shall be omitted; (ii) in sub-section (2),— (a) in clause (b), for the punctua tion mark the punctuation mark shall be subs tituted and after the punctua tion mark “;” so subs tituted, the word “or” shall be inserted; (b) afte r clause (b), a new clause (c) shall be inserted, namely;- “(c) generated by the State Governm ent for own use or consumption.” ; (iii) afte r sub-section (3), a new sub-sections (4) shall be inser ted, namely “(4) The State Governm ent may, by noti ficat ion in the Official Gazette, vary the rate o f elec tric ity duty under this Act and on such notif icat ion being issued, the rate of duty shall be deem ed to have been amended accord ingly: Assam Act XX of 1964. Provided tha t the State Government shal l not vary the rate of duty so as to enhance it, in any case, exceeding twe nty paise pe r un it o f energy.” THE ASSAM GA7ETTE. EXTRAORDINARY. SEPTEMBER 7, 2010------2241 Insertion of 3. In the principal Act, after section 3, a new section 3A shall be inserted, section JA. namely:- “3A. Composition of tax liab ility .- Notwithstanding anything contained in this Act, the State Government may, by notification published in the Official Gazette and subject to such conditions and restrictions as it may specify therein, permit a person generating energy for own use or consumption to pay at his option in lieu of amount o f electricity duty payable under the provisions of this Act by such person, an amount by way of composition as may be fixed by the State Government in such notification on the basis of capacity of the generator or some other basis.” insertion of 4. Pr *n c P̂a ̂Act, after section 5, a new section 5A shall be inserted, sechLn°5A° namely:- “5A. Regis trat ion .— (1) Every licensee or any person referred to in clause (c) of sub-section (1) of section 3 generating energy for own use or consumption shall obtain registration from inspecting officer having jurisdiction over such licensee or person. (2) The application for registra tion shall be made in such manner and in such form and on payment of such fee as may be prescribed. (3) The inspecting officer may, on receipt of an application and after such enquiry* as he considers necessary*, grant to the applicant a certificate of registration to such licensee or person .” Substitution of section 6. Insertion of section 6a . 5. In the principal Act, for section 6, the following shall be substituted, namely:— “6.(1) Records and returns .— The Board or a licensee or a person generating energy for his own use or consumption shall maintain such record and in such form and in such manner as may be prescribed. (2) Such Board, licensee, or the person shall submit return, in such form and in such manner as may be prescribed, to the inspecting officer having jurisdiction over such Board, l icensee or person.” 6. In the principal Act, after section 6, a new section 6A shall be inserted, namely:- “6A.(1) Assessment.— If no return in respect of any period is submitted by the Board, licensee or the person required to submit return under section 6 or if the return submitted by such Board, licensee or person appears to the inspecting officer to be incorrect or incomplete, such authority shall, after giving such Board, licensee or person, as the case may be, a reasonable opportunity of being heard, proceed to assess to the best of his judgment the amount of electricity duty payable under this Act by such Board, licensee or person. 2242 THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 7, 2010 ir Substitution of section 7 (2) No assessment under this section shall be made after the expiry of eight years. Explanation:- For the purpose of this section, “year” means the year commencing on the first day of April and ending on the last day of March .” 7. In the principal Act, for section 7, the following shall be substituted, namely :— “7.(1) Ins pectin g officer an d exercise of pow ers.- - The taxing authorities appointed by the State Government under section 3 of the Assam Value Added Tax Act, 2003, hereinafter referred to as VAT law, shall also be deemed to have been appointed for the purpose of the administration of this Act and the authorities competent to regis ter, receive returns, assess or re-assess, recover and enforce payment of tax and impose penalty under VAT law, shall, within their local jurisd iction under the VAT law, be competent to register, receive returns, assess or re-assess, recover and enforce payment of duty including imposition of penalty due from the Board, licencee or any person whose place of business is located within such jurisd iction as if the electric ity duty were a tax under the VAT law and the Board, licencee or person was a dealer, within the meaning of the VAT law carrying on business within such jurisdiction and for this purpose they may exercise all or any o f the powers conferred upon them by or under the VAT law. AssamA ttVI M of 2003. (2) Subject to the provisions of this Act and the rules made thereunder, the provisions of the Assam Value Added Tax Act, 2003 and the rules, orders or notifica tions made or issued thereunder relating to security, interest, assessments and re­ assessments, recovery of tax, interest, penalty or any other sum including special mode of recovery, first charge, period of limitation, refund, retention of accounts, requirement to provide information, transfer of liability of any firm or Hindu undivided family to pay tax in the event of dissolution of such firm or partition of such family, inspection , search and seizure, appeals, revisions, references, refunds, offence and penalties, compounding of offences, power to call for information, bar to certain proceedings, indemnity, automation, treatment of documents furnished by dealer as confidentia l and other matters for which no specific provision has been made in this Act and the rules made thereunder, shall mutatis mutandis apply, to the Board, licencee or any person in respect of electric ity duty levied and payable under this Act, as i f those provisions were mutatis mutandis incorporated in this Act and the rules framed and orders and notifica tion issued under those provisions were mutatis mutandis framed or issued under the relevant provisions so incorporated under this Act.” Ass amAc tV II I ,>f 2003. f __________ THE ASSAM GAZETTE, EXT RAO RDINAR Y, SEPT EM BE R 7, 2010____ 2243 Substitu tion o f section 11 8. In the princip al Act , for sec tion 11, the following sha ll be substituted, nam ely :- “11. O ffences and prose cution.— Whoever, - (a) being liab le to pay duty under this Act , does not get him self regi stered ; (b) fail s to keep true and pro per record or knowing ly prepar es or pro duces in cor rec t record; (c) fail s to subm it return , wi tho ut any rea son able cau se or s ubm its a false or inco rrect retu rn; (d) fails to pay duty in accor dan ce wi th the pr ovision o f the Act or fail s t o dep osi t any dem and u nder the prov ision o f the Act; (e) intentionally obstruct s an ins pec ting off ice r in the exe rcise o f his powers and duties under thi s Act and the rul es made the reunder; or (f) wil lfu lly evade s or atte mp ts to eva de duty lev iab le und er th is Act ; (g) wi llfu lly act s in contrave ntion o f any pro vis ion of th is Act or the rule s mad e the reu nder, - sha ll, wi tho ut pre jud ice to his liab ility to pay duty and oth er due s pay able by him u nder this Act, o n convict ion b efo re a M agistra te, be punished wi th sim ple impri son ment for a per iod which sha ll not be less th an six mo nth s but m ay exten d to three years and sha ll also be liab le to pay a f ine not e xce edi ng fif ty tho usa nd ru pees. ” MOHD. A. HAQUE, Secretary to the Government of Assam, Legislative Depar tment, Dispur. GUWAHAT1- Prin ted & P ubl ished by the Dy. Director (P&S), D irectorate ofPtg. & Sty., Assam, Guwahati-21 tFx -Gawttp lNn ^51 -600-^)0-7-9-2* 10