The Punjab Electricity (Duty) Act, 1958

1958 Pb. Act 10] PUNJAB ELECTRICITY (DUTY) 597 THE PUNJAB ELECTRICITY (DUTY) ACT, 1958 SECTIONS ARRANGEMENTS OF SECTION CONTENTS 1. Short title, extent and commencement. 2. Definitions. 3. Electricity duty on energy supplied to consumers or licensees by Board etc. 4. Collection and payments of electricity duty. 5. Licencee not to reimburse himself from consumer without sanction of State Government. 6. Record and returns. 7. Inspecting Officers. 8. Penal duty to be paid in certain cases. 9. Recovery of duty. 10. Power to disconnect supply for non-payment of dnty. 11. Penalties. 12. Power to exempt. 13. Power to make rules. 14. Application of Act to Punjab Government. 1958: Pb. Act 10] THE PUNJAB ELECTRICITY (DUTY) 599 АСТ, 1958 ITHE PUNJAB ELECTRICITY (DUTY) ACT, 1958 PUNJAB ACT No. 10 OF 1958. [Received the assent of the Governor of Punjab on the 20th April, 1958, and was first published for general infor- mation in the Punjab Government Gazette (Exiraor- dinary), dated the 24th April, 1958.] 1 2 3 4 Year No. Short title Whether affected by Legislation 1958 10 The Punjab Electri- city (Duty) Act, 1958 Amended by Punjab Act, 16 of 19592 Amended by Punjab Act 11 of 19633 Amended by Punjab Act, 25 of 19644 An Act to levy a duty on the sale or consumption of elect- ricity. BE it enacted by the Legislature of the State of Pun- jab in the Ninth Year of the Republic of India as fol- lows:- 1. (1) This Act may be called the Punjab Elec- tricity (Duty) Act, 1958. jab. (2) It extends to the whole of the State of Pun- (3) It shall come into force on the 1st day of Ap- ril, 1958. Short title. extent nd commence- ment. Definitions. 2. In this Act, unless the context otherwise re- quires,- (a) "Board" means the Punjab State Electricity Board constituted under Chapter III of 1For Statement of Objects and Reasons, see Punjab Government Gazette (Eх- traordinary), 1958, Page 695 For Statement of Objects nd Reasons, see Punjab Government Gazette, (Ex- traordinary), 1959, aFor Statemtn of Objects and Reasons see Punjab Government Gazette, (Ex- Page 468 Page 444 For Statement of Objects and Reasons, see Punjab Government Gazętte (Ex- Pages 935-37 traordinary), 1963, traordinary), 1964, 600 THE PUNJAB ELECTRICITY [1958:Pb. Act 10 (DUTY) ACт, 1958 the Electricity (Supply) Act, 1948, and in- cludes the State Government when engaged in the business of supplying energy: Provided that until the Punjab State Electricity Board is so constituted, the Board shall mean the State Government; (b) "consumer" means a person, other than a licensee, who is supplied with energy- (i) by a licensee; or (ii) by the Board; (c) "energy" means electrical energy; (d) "licensee" means any person licensed under part II of the Indian Electricity Act, 1910, to supply energy, and includes- (i) any person who has obtained the sanction in that behalf of the State Government under section 28 of that Act; and 1[(ii) the Delhi State Electricity Board or the Municipal Corporation of Delhi from the date it is established, or 2[any State Government other than the Government of Punjab], to whom energy is supplied for consumption or resale.] (e) "prescribed" means prescribed by rules made under this Act; (f) "unit" in relation to the energy, means kilo- watt-hour; and 1 Sub clause (ii) substituted and always deemed to have been substituted by Punjab Act 16 of 1959, section 2. Substituted for the word, 'any State Government' by Punjab Act 11 of 1963, section 2. 1958:Pb Act 10] THE PUNJAB ELECTRICITY (DUTY) AСт, 1958 601 (g) words and expressions not defined in this Act but defined in the Indian Electricity Act, 1910, have the meaning assigned to them in that Act. 3. [(1) There shall be levied and paid to the State Government on the energy supplied by the Board to a consumer or a licensee a duty, to be called the "electri- city duty", computed at the following rates:- (i) where the energy is supplied to a domestic consumer,- (a) on the first fifteen units of energy so supplied in a month, at the rate of three naye paise per unit, (b) on the next twenty-five units of energy so supplied in a month, at the rate of twenty- two naye paise per unit, and (c) on the remaining units, if any, of energy so supplied in a month, at the rate of twenty-eight naye paise per unit; (ii) where the energy is supplied to a commercial consumer,- (a) on the first thirty units of energy so sup- plied in a month, at the rate of three naye paise per unit, (b) on the next fifty units of energy so supplied in a month, at the rate of twenty-two naye paise per unit, and (c) on the remaining units, if any, of energy so supplied in a month, at the rate of twenty-eight naye paise per unit; (iii) where the energy is supplied to any other category of consumers, twenty-five percent- um on the price of energy so supplied in month: 1 Sub section (1) sub-stituted by Act No. 11 of 1963 section 3(1). a Electricity duty. on energy suppled to consumers or licensees by Board etc. 602 THF PUNJAB ELECTRICITY (DUTY) ACт, 958 [1958:Pb. Act 10 Provided that if such a consumer uses any part of the energy so supplied to him for a domestic or commer- cial purpose,- (a) (b) (iv) where a separate meter is installed for measuring energy so used for a domestic or commer- cial purpose, the rate of electricity duty on the part of the energy so used shall be as specified in clause (i) or clause (ii), as the case may be, and where a separate meter is not installed for measuring energy so used for a domestic or commercial purpose, the rate of electri- city duty on the whole of the energy so sup- plied, including the energy so used, shall be as specified in clause (i); where the energy is supplied to any consumer, not being a licensee, through a temporary connection or a temporary extension of an existing connection for the purpose of illumination on the occasion of a marriage or other religious or social function, at the rate of ten rupees per unit of the energy so supplied notwithstanding anything to the contrary contained in the preceding clauses; and (v) where the energy is supplied to a licensee, twenty-five percentum on the price of energy so supplied in a month: Provided that on the supply of energy which is sold by a licensee not being a licensee spесі- fied in sub-clause (ii) of clause (d) of section 2,- (a) to a domestic consumer or a commercial consumer the rate of electricity duty on the energy so sold shall be as specified in clause (i) or (ii), as the case may be, (b) to any other category of cansumers a nd such a consumer uses any part of the 1958:Pb. Act 10] THE PUNJAB ELECTRICITY (DUTY) AСт, 1958 603 energy so sold to him for a domestic or commercial purpose,- (1) where a separate meter is installed for measuring energy so used for do- mestic or commercial purpose, the rate of electricity duty on the part of the energy so used per unit shall be as specified in clause (i) or clause (ii), as the case may be, and (2) where a separate meter is not installed for measuring energy so used for a domestic or commercial purpose, the rate of electricity duty on the whole of the energy so supplied, including the energy so used, per unit shall be as specified in clause (i), and a (c) to any consumer, through a temporary connection or a temporary extension of an existing connection for the purpose of illumination on the occasion of marriage or other religious or social function, the rate of electricity duty on the energy so sold per unit shall be as specified in clause (iv); and] (2) There shall be levied for and paid to the State Government the electricity duty at the rate of one-and- a-half naye paise per unit also by - (a) a licensee generating energy himself on the energy supplied by him to the consumers; and (b) a person generating energy for his own use or consumption on the energy used or consumed by him in a month. (3) Nothing in sub-sections (1) and (2) shall apply to the consumption or sale of energy which is- 1Cla 1[(a) consumed by or sold to the Government of India for consumption by that Government, or] Act 16 of 1s. ubstituted and deemed always to have been substituted by Punja ection 3. Collection and payment of Eletricity Duty Licensee not to reimburse himself from Con- sumer with- out sanction of State Govt. 604 THE PUNJAB ELECRICITY (DUTY) ACт, 1958 [1958:Ph Act 10 (b) consumed in the construction, maintenance or operation of any railway by the Govern- ment of India or a railway company operating that railway, or sold to that Government or any such railway company for consumption in the construction, maintenance or operation of any railway. (4) For the purpose of computing the electricity duty under this section, the consumption shown by the meters starting after the first meter reading date after the commencement of this Act shall be taken into ac- count: 1[Provided that for the purpose of computing the electri- city duty at the rates specified in section 3 of the Punjab Electricity (Duty) Amendment Act, 1963, the consumption shown by the meters commencing with the first meter reading date falling after the first day of April, 1963 shall be taken into account: Provided further that, for the period commencing with the first April, 1963 and ending with the first meter reading date falling after the first day of April, 1963, the electricity duty shall be computed as if the Punjab Electricity (Duty) Amendment Act, 1963 had not been enacted.] 4. The electricity duty shall be collected and paid to the State Government by the Board or a licensee or a person who generates energy for his own use or con- sumption as the case may be. 5. No licensee shall, without the previous sanction of the State Government and subject to such conditions as the State Government may impose, recover from any person to whom energy is sold, the duty which falls to be paid by the licensee 2[under this Act, ]. Explanation- Where the State Government per- mits a licensee to charge duty from the consumer, the duty shall not be deemed to be part of the price charged for the energy by the licensee. 1 Provision added by Punjab Act 11 of 1963, section 3(2). * Substituted for the words, "in respect of the energy so sold or any par tthereof" by Punjab Act 16 of 1959, section 4. 1958:Pb. Act 10] THE PUNJAB ELECTRICITY (DUTY) ACт, 1958 605 6. (1) If the State Government so directs by a gen- eral or special order, the Board or a licensee or a person generating energy for his own use or con sumption shall maintain such record and in such form a nd manner as may be prescribed showing- (a) the units of energy generated or received by it or him for supply to the consumer; (b) the units of energy supplied to the consumer or consumed by it or him; (c) the amount of the duty payable thereon and the duty paid or recovered by him under this Act; and (d) such other particulars as may be prescri- bed. (2) The Board, the licensee, or the person gen- erating energy for his own use or consumption who has been directed under sub-section (1) to maintain a re- cord shall submit such returns, in such form and manner and to such authority as may be prescribed. (3) The amount of energy shall, for purposes of clauses (a) and (b) of sub-section (1), be ascertained in such manner as may be prescribed. 7. (1) The State Government may, by notification in the Official Gazette, appoint inspecting officers to in- spect records maintained under section 6. (2) The inspecting officers shall perform such duties and exercise such powers as may be prescribed for the purpose of carrying into effect the provisions of this Act and the rules made thereunder. (3) Every inspecting officer appointed under this section shall be deemed to be a public servant, within the meaning of section 21 of the Indian Penal Code,1860. 8. (1) If in the opinion of an authority prescribed in this behalf, the Board, the licensee or the person gen- erating energy for his own use or consumption evades Records and re.. turns. I nspecting Officers. Penal duty to be paid in certain cases. 606 THE PUNJAB ELECTRICITY [1958: Pb. Act 10 Recovery of duty. Power to disconnect supply for non-pay- ment of duty. Penalties. (DUTY) AСТ, 1958 or attempts to evade the payment of duty, whether by maintaining false records, submitting false returns, con- cealing the energy supplied or by any other means, the Board, the licensee or such person, as the case may be, shall pay by way of penalty, in addition to the duty payable under this Act, a sum not exceeding four times the amount of the duty to be determined by the prescribed autho- rity: Provided that no action under this sub-section shall be taken without affording a reasonable opportunity of being heard to the Board, the licensee or such person. (2) An appeal shall lie against an order passed under sub-section(1)to such authority, within such period and on payment of such fees as may be prescribed. (3) An order passed on appeal under sub-section (2) shall be final. (4) An order for the payment of any penalty made under this section shall be without prejudice to any prosecution instituted for an offence under this Act. 9. Any duty due under this Act or penalty imposed under section 8 which remains unpaid, whether by a consumer to the Board or by the Board or a licensee or a person generating energy for his own use or consurnpt- ion to the State Government, shall be recoverable as an arrear of land revenue or by deduction from amounts payable by the State Government to the Board or the licensee or such person. 10. Where a consumer or a licensee fails to pay the electricity duty to the Board or a consumer fails to pay such duty to a licensee who is authorised to recover the duty from the consumers under section 5, the Board or the licensee may exercise the power conferred on a lic- nsee by sub-section (1)of section 24 of the Indian Electri- city Act, 1910, for the recovery of any charge or sum due in respect of energy supplied by it or him. 11. If any person - (a) required by section 6 to keep record or to submit returns fails to keep or submit the 1958: Pb. Act 10] THE PUNJAB ELECTRICITY (DUTY) ACт, 1958 607 same in the prescribed form or manner or submits a return which is false, or (b) intentionally obstructs an inspecting officer appointed under section 7 in the exercise of his powers and duties under this Act and the rules made thereunder, or (c) contravenes any such rule, he shall be liable, on conviction 1[XX] to a fine not exceeding one thousand rupees. 12. The State Government may in public interest by notification exempt any licensee, consumer or person from the payment of the whole or part of the electricity duty for such period and subject to such terms and condi- tions as may be specified in such notification. 13. (1) The State Government may by notification make rules for the purpose of carrying into effect the provisions of this Act. (2) In particular, and without prejudice to the gen- erality of the foregoing power, such rules may provide for -- (a) the manner of calculating the duty (including marginal adjustments) under section 3; (b) the manner of collection and payment to the State Government of the electricity duty by the Board, licensees and persons generating energy for their own use or con- sumption; (c) the time and manner of payment of the elect- ricity duty by consumers; (d) the powers and duties to be exercised and performed by inspecting officers; (e) any other matter for which provision is, in the opinion of the State Government, necessary for giving effect to the provisions of this Act. 1The words "before a Magistrate" omitted by Punjab Act 25 of 1964, Power to exempt. Power to make rules. 608 THE PUNJAB ELECTRICITY (DUTY) ACт, 1958 [1958:Pb. Act 10 Application of Act to Punjab Government 1[14. The provisions of this Act shall also apply to the Government of Punjab in respect of the energy supplied to such Government in the same manner as they apply to a domestic consumer or a commercial consumer or any other category of consumers, as the case may be. 1Added by Punjab Act 11 of 1963, section 4.