S.1 Short title, extent and commencement

       (1) This Act may be called the (Bombay Electricity Duty Act, 1958) .
       (2) It extends to the whole of the3 (1) 1. Inserted by Gujarat 20 of 1968.[State of Gujarat].
       (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

S.2 Definitions

       In this Act, unless the context requires otherwise,- 3 (2) 2. Clause (e) ins. by Presi. Act 6 of 1976.[(a) "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 and includes-
       (i) a licensee in relation to energy either generated by himself or supplied by any other licensee,
       (ii) any other person in relation to energy generated by himself, and used by such licensee or person for any purpose excluding that of construction, maintenance or operation of his generating, transmitting or distributing system but including office, commercial or residential purpose connected with such system; and the word 'consume' with its grammatical variations and cognate expressions shall be construed accordingly;]
       (b) "en

S.3 Duty on units of energy consumed

       3 (1) 1. Substituted by Gujarat 17 of 1983.[(1) 3 (2) 2. Inserted by Gujarat 17 of 1983.[Subject to the provisions of sub-sections (2), (2A), (2AA) and (3)1 there shall be levied and paid to the State Government a duty on the consumption of electricity (hereinafter in this Act referred to as "electricity duty") at the rates specified below:-
       (a) the electricity duty shall be payable by consumers other than those referred to in sub-clauses (i) and (ii) of clause (a) of (section 2)
       , at the rates specified in Schedule I to this Act, and
       (b) the electricity duty shall be payable by consumers referred to in sub-clause (i) and (ii) of clause (a) of (section 2)
       , at the rates specified in Schedule II to this Act].
      

S.4 Payment of electricity duty

       (1) Every licensee shall collect and pay to the State Government at the time and in the manner prescribed the proper electricity duty payable under this Act 3 (1) 1. Subs, by Gujarat 19 of 1977.in respect of energy) supplied by him to consumers. The duty so payable shall be a first charge on the amount recoverable by the licensee for the energy supplied by him and shall 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 supplied by him, he shall not be liable to pay the duty in respect of the energy so supplied.
       (2) Every person, not being a licensee, who generates energy and supplies the same to any other person free of charge shall collect and pay to the State Government, at the time and in the manner prescribed, the proper electricity duty payable under th

S.5 Licensee etc to keep books of account and submit returns

Every licensee, and every person not being a licensee who supplies energy free of charge as mentioned in sub-section (2) of (section 4) , and every other person who is liable to pay electricity duty under sub-section (5) of (section 4) shall, save in respect of energy exempt from electricity duty under sub- section (2) of (section 3) , keep books of account in the prescribed form and submit to the State Government or to the prescribed officer returns in such form and at such times as may be prescribed, showing the units of energy supplied by him to each consumer, or as the case may be, consumed by him and the amount of the duty payable thereon and recovered or paid by him under (section 4) .

S.6 Inspecting Officers

       (1) The State Government may, by notification in the Official Gazette, appoint any persons as it thinks fit, having the prescribed qualifications to be Inspectors 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) (XLV of 1860).

S.8 Recoveries

       Any sum due on account of electricity duty. If not paid at the time and in the manner prescribed shall be deemed to be in arrears, and thereupon such interest not exceeding 3 (1) 1. Substituted by Gujarat 4 of 1987.[24 per cent per annum] which the State Government may by general or special order fix shall be payable on such sum: and the sum together with any interest thereon, shall be recoverable either through a civil court or as an arrear of land revenue (a) if the sum was payable under sub-section (1) of (section 4) either from the consumer, or subject to the proviso to the said sub-section, from the licensee, at the option of the State Government:
       (b) if the sum was payable under sub-section (2) of (section 4) either from the consumer or, from the person supplying energy free of charge, at the option of the State Government:
       (c) if

S.9 Penalties

       If any person- (a) 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) , or
       (b) wilfully obstructs an Inspector in the exercise of the powers conferred upon him by or under this Act, he shall, on conviction, be punished with fine which may extend to fifty rupees.

S.10 Offences by companies

       (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 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 anything contained in sub-section (1), 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, or is attributable to any neglect on the part of

S.11 Protection on 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.12 Power to make rules

       (1) The State Government may make rules not inconsistent with the provisions of this Act, 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, 3 (1) 1. Substituted by Gujarat 20 of 1968. [such rules may-
       (a-1) prescribe, under the proviso to clause (vii) of sub-section (2) of (section 3)
       , the form of certificate regarding eligibility, the form of application for obtaining such certificate and the period within which such application shall be made]:
       (a) prescribe the time and manner of payment of the electricity duty under (section 4)
       :
       (b) prescribe the form of

S.13 Savings

       For the avoidance of doubt, it is hereby declared that nothing in this Act shall be taken to impose or authorise the imposition of, a tax on the consumption or sale of electricity (whether produced by a Government or other persons) which is- (a) consumed by the Government of India or sold to the Government of India for consumption by that Government, or
       (b) 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 or operation of any railway.

S.14 Repeals and Savings

       On the commencement of this Act the following provisions shall stand repealed, namely:- (ii) The Central Provinces and Berar Electricity Duty Act, 1949 (C.P. and Berar Act X of 1949); (i) Part II of the Bombay Finance Act, 1932 (Bom. II of 1932):
       (iii) The Saurashtra Electricity Duty Act, 1956 (Sau. Act VIII of 1956):
       Provided that such repeal shall not affect-
       (a) the previous operation of any law so repealed or anything duly suffered thereunder: or
       (b) any right, privilege, obligation, or liability acquired, accruedor incurred under any law so repealed: or
       (c) any penalty or punishment Incurred in respect of any offence committed against any law so repealed: or
      &

S.15 Consequential

       In the Bombay Finance Act, 1932, in the long title and in the preamble, the words "to provide for the levy of a duty on consumption of electrical energy" shall be deleted.
       1:Rates of duty payable by consumers other than those referred to in section 2(a)(i) and (ii)]
3 (1) 1. Deleted by Gujarat 7 of 1991.

Sch.1 SCHEDULE

       [See
       ] [
       Explanation.-"Educational purpose" means the purpose of imparting education by an approved school as defined in clause (2) of
       (Bom. LXI of 1947), a recognised school as defined in clause (q) or, as the case may be, clause (s) of
       (Gujarat 18 of 1973), or a University established by any law for the time being in force in the State, or a College affiliated to, or an institution recognised or approved, by such University. (2) For energy consumed for motive 30 per cent of con- power by a service undertaking,sumption charges.
       (3) For energy consumed for the use of-45 per cent of consumption charges. (a) (i) hall or (il) auditorium used for commercial purpose or let out for any purpose, or (b) (1) ci

Sch.2 SCHEDULE

       [See
       ] [Rules of duty payable by consumers referred to in section 2(a)(i) and (ii)]
       Explanation.-"Educational purpose" means the purpose of imparting education on the premises of an approved school as defined in clause (2) of
       (Bom. LXI of 1947), a recognised school or a registered school as defined in clause (q) or, as the case may be, clause(s) of
       (Gujarat 18 of 1973), or a University established by any law for the time being in force in the State, or a college affiliated to or, an institution recognised or approved by, such University. (2) For energy consumed for motive 15 paise per unit. power by a service undertaking;. (3) for energy consumed for the use of-25 paise per unit. (a) (i) hall, or (ii) auditorium, used for commercial purpose or l