S.1 Short title and extent

       (1) This Act may be called the Rajasthan Electricity (Duty) Act, 1962.
       (2) It extends to the whole of Rajasthan.

S.2 Definition

       In this Act, unless there is anything repugnant in the subject of context .-
       (a) "Board" means the Rajasthan State Electricity Board constituted under Chapter III of the Electricity (Supply) Act, 1948 (Central Act 54 of 1948);
       1[(b) "Commissioner" means the Commissioner, Commercial Taxes, Rajasthan and includes the Additional Commissioner, Commercial Taxes. Rajasthan;]
       (c) "Consumer" means a person who is supplied with energy by a supplier 2[ or by any other person who generates energy and includes a supplier in respect of the energy consumed by him in or upon premises used by him for his commercial or residential purposes.
       (d) "energy" means electrical energy.
       (e) "net rate charged" means the rate charg

S.3 Electricity duty on energy consumed

       1[There shall be levied for, and paid to, the State Government on the energy consumed by a consumer, or by a person other than a supplier generating energy for his own use or consumption, a duty (hereinafter referred to as the "electricity duty)" computed at such rate may be fixed by the State Government from time to time by notification in the Official Gazette.
       Provided that-
       (1) In respect of consumption of energy under a temporary connection obtained by a consumer from the supplier for a period not exceeding such number of days, for such purpose and execeeding such units as may be prescribed, the duty may be computed at a rate as may be fixed by the State Government from time to time by a notification in the Official Gazette.
       (1A) The total of the duty so levied and the net rate charged pe

S.3(a) Levy of electricity duty during certain period

       1[(1) Notwithstanding anything contained in this Act but subject to the statutory exemptions granted under sub-section (2) of section 3, there shall be levied and paid to the State Government from 3-3-1982 the electricity duty at the rate shown against each category of consumption as given below, and such rate shall be deemed modified by the notification issued from time to time after 3-3-1982 under section 3 :-
       1. Industrial including mining 6 paisa per unit.
       2. Agriculture
       (i) in the case of metered supply 1 paisa per unit.
       (ii) in the case of non -metered supply 5% of the flat rate.
       3. Commercial, domestic and others 6 paisa per unit.
       4.

S.4 Consumers to pay the electricity duty

The amount of electricity duty levied under section 3 on energy consumed by a consumer shall be payable by, and be collected and recovered from, the consumer in the manner hereinafter provided.

S.5 Collection of electricity duty

       (1) The electricity duty shall be collected from the consumer and paid to the State Government by the supplier.
       Provided that where the amount of electricity duty collected by the supplier from the consumer is not paid to the State Government within the prescribed period the supplier shall be liable to pay interest at the rate of 12.5% per annum on the amount of electricity duty remaining so unpaid until the payment thereof is made.
       (2) The duty and the interest, if any, so payable shall be a first charge on the amount recoverable by the supplier for the energy supplied by him and shall be a debt due by him to the State Government.
       (3) Where any consumer fails or neglects to pay, within the prescribed time and in the prescribed manner, the amount of electricity duty due from him the supplier m

S.6 Records and returns

       (1) If the State Government so directs by a general or special order, a supplier 1[and a person liable to pay electricity duty under sub-section (5) of section 5 and a person not being a supplier who supplies energy free of charge as mentioned in sub-section (6) of section 5] shall maintain such record in such manner or form as may be prescribed showing
       i) the units of energy generated or received by 2[him] for supply to the consumers;
       ii) the units of energy supplied consumers or consumed by him;
       iii) the amount of the duty payable thereon and the duty recovered or paid by him under section 5; \
       iv) the amount of interest, if any, paid 2[ x x ] under section 5; and
       v) such other particulars may be pres

S.7 Duties and powers

       1[(1)] The Commissioner and such officer as may be appointed to assist him shall perform such duties andexercise such powers may be prescribed.
       1(2) Subject to the provisions of any rules made by the State Government in this behalf, the officers appointed to assist the Commissioner if so specially empowered in this behalf by him, and any other officer specially empowered by the State Government in this behalf, may
       a) 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;
       b) enter and search any premises where energy is or is believed to be supplied for the purpose of
       i) verifying the statements made in the books of account kept and returns

S.8 Electricity duty recoverable as arrears of Land Revenue

       Any sum due on account of electricity duty and interest, if any, if not paid within prescribed time and in the prescribed manner shall be recoverable by the State Government as an arrear of land revenue, 1[in the case of a person liable to pay duty under sub-section (5) of section 5, from such person, and in other cases] at the discretion of the State Government either from the consumer or from the supplier or as the case may be, from the person supplying energy free of charge as mentioned in subsection (6) of section 5.
       2[Provided that the Commissioner may in pursuance of any recommendation of the State Government, defer the recovery of electricity duty in respect of an industrial unit declared as sick by the Board of Industrial and Financial Reconstruction constituted under the Sick Industrial Companies (Special Previsions) Act, 1985 (Central Act no. 1 of 1986) for such period no

S.9 Penalties

       1[(1)] If any person -
       a) required by section 6 to keep record or to submit returns fails to keep or submit the same in the prescribed manner or form; or
       b) intentionally obstructs the Commissioner or any other officer appointed under section 7 in the exercise of his powers and duties under this Act and the rules;
       c) Contravenes any rule;
       he shall be liable on conviction before a Magistrate, to a fine not exceeding two hundred rupees;
       Provided that the prescribed authority may compound such a case on payment of a sum not exceeding two hundred rupees.
       1[(2) If any person keeps any record or submits any return specified in section 6, which he knows or has rea

S.9(a) Officers by companies

       1[(1) Where an offence under this act has been committed by a company every person who at the time the offence was committed was in charge of and was responsible to the company for the conduct of the business of the company, as 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 such person liable to any punishment provided in this Act if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.
       2) Notwithstanding any thing contained in sub-section (I) , where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of,

S.9(b) Protection of action taken in good faith

No suit, prosecution or other legal proceeding shall lie against any person for anything which is in good faith done or intended to be done under this Act.]

S.10 Power to make rules

       (1) The State Government may make rules for the purpose of carrying into effect the provisions of this Act.
       (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for -
       a) the manner of calculating the electricity duty;
       b) the manner of collection and payment to the State Government of the electricity duty by the supplier.
       c) the time and manner of payment of the electricity duty by consumers;
       1[(cc) the time and manner of payment of electricity duty by a person liable to pay duty under sub-section C 5) of section 5;
       (ccc) provide for installation and the reading of meters and submeters and for getting them tes

S.11 Repeal

The Bombay Finance Act, 1932 in so far as it applies to Abu area is hereby repealed.