[DADRA AND NAGAR HAVELI AND] DAMAN AND DIU ELECTRICITY DUTY ACT, 1986

Act No. 07 of 1986

08th October, 1986

An Act to provide for the levy of a duty on consumption of electrical energy in the Union territory of [Dadra and Nagar Haveli and] Daman and Diu. Whereas it is expedient to provide for the levy of a duty on consumption of electrical energy in the Union territory of [Dadra and Nagar Haveli and] Daman and Diu; Be it enacted by the Legislative Assembly of [Dadra and Nagar Haveli and] Daman and Diu in the Thirty-seventh Year of the Republic of India as follows:-

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S.1 Short title, extent and commencement

(1) This Act may be called the Goa [***] Electricity Duty Act, 1986.

(2) It shall come into force on such date as the Government may, by notification in the Official Gazette, appoint.

1. Substituted by Dadra and Nagar Haveli and Daman and Diu (Adaptation of State Law) Third Order, 2022, Vide Notification No. S.O.236(E), W.e.f. 18.01.2022, for the followings:- "Goa".

1. Omitted by Goa Laws (Amendment) Act, 2021, for the followings:- ", Daman and Diu"

S.2 Definitions

In this Act, unless the context otherwise requires,-

(a) "Chief Electrical Engineer" means the Chief Electrical Engineer of the Government and includes his duly authorized representative;
(b) "Consumer" means the owner or occupier of the premises which are for the time being connected for supply of energy with the distribution system belonging to the Government and in whose name the installation stands registered;
(c) "Department" means the Electricity Department of the Government;
(d) "Duty" means a duty levied on consumption of electrical energy;
(e) 2["Government" means the Union Territory Administration of Dadra and Nagar Haveli and Daman and Diu headed by the Administrator appointed by the President under article 239 of the Constitution.]
(f) "Energy" means electrical energy when generated, transmitted, supplied or used for any purpose except the transmission of a message;
(g) "licensee" means any person licens

S.3 Duty on units of energy consumed

(1) Subject to the provisions of sub-section (2), there shall be levied and paid to the Government on the units of energy consumed, a duty 2[determined at such rate or rates as may from time to time be fixed by the Government by notification in the Official Gazette, and such rate may be fixed either as a specified percentage of the rate charged or as a specified sum per unit].

1[Provided that the Government may, by notification in the Official Gazette, levy a duty at such other rate or rates or at a flat rate for all types of consumers but not exceeding the maximum rates as specified in the said Schedule.]

(2) No duty shall be leviable on the units of energy consumed-

(i) by the Government (save in respect of premises used for residential purposes);
(ii) in respect of a hospital, or nursing home or dispensary, each of which when not maintained for private gains;
(iii) where the energy generated is at a voltage not exceeding 100 volts;

S.4 Payment of duty

(1) Every person shall pay the proper duty to the Government at such time and in such manner as may be prescribed.

(2) Where any person fails or neglects to pay the duty, at the time and in the manner as prescribed, the Department may, without prejudice to its right to recover the amount under section 9, deduct such amount of electricity duty from the amount, if any, deposited by the consumer with the Department, after giving not less than seven days' clear notice in writing to such person, cut off the supply of energy to such person; and he may, for that purpose, exercise the power conferred on a licensee by sub-section (1) of section 24 of the Indian Electricity Act, 1910 (Central Act 9 of 1910), for recovery of any charge or sum due in respect of energy generated by such person.

(3) Every person other than a licensee who generates energy for his own use shall pay to the Government at the time and in the manner prescribed, the proper duty payable under this Act on t

S.5 Person consuming energy, etc. to keep books of account and submit returns

Every person who is liable to pay proper duty under sub-section (3) of section 4 shall, save in respect of energy exempt from duty under sub-section (2) of section 3, keep books of account in the prescribed form and submit to the Department, returns in such form and at such times as may be prescribed, showing the units of energy consumed by him and the amount of the duty payable thereon and recovered or paid by him under section 4.

S.6 Power to exempt

Subject to such conditions as it may impose, the Government may, if it considers it necessary in the public interest to do so, by notification in the Official Gazette, exempt whether prospectively or retrospectively, the consumption of energy in the whole or any part of the Union territory, in respect of any class of premises or purposes or class of consumers or in respect of energy consumed upto a specified limit, from payment of the whole or any part of the duty payable under this Act.

S.7 Inspecting Officer

(1) Any Officer of the Electricity Department not below the rank of an Assistant Engineer shall be Inspector 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 (Central Act 45 of 1860).

S.8 Powers of Inspector

(1) Subject to the provisions of any rules made by the Government in this behalf, the Inspector may-

(i) require production for inspection of such books and records as may be necessary for ascertaining or verifying the amount of duty livable under the Act;
(ii) enter and search any premises where energy is, or is believed to be generated and consumed for the purpose of-
- (a) verifying the statements made in the books of accounts kept and returns submitted under section 5;
- (b) testing the reading of meters;
- (c) verifying the particulars required in connection with the levy of electricity duty;
(iii) exercise such other powers and perform such other duties as may be necessary for carrying out the purposes of this Act, or the rules made there under.

(2) All searches made under sub-section (1) shall be made in accordance with the provisions of the Code of Criminal Procedure, 1973 (Central Act

S.9 Recoveries

Any sum due on account of duty, if not paid at the time and in the manner prescribed, shall be deemed to be in arrears, and thereupon, interest on such sum shall be payable at the rate of 2 per cent per month till such sum is paid; and the sum together with any interest thereon, shall be recoverable either through a civil court or as arrears of land revenue.

S.10 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 13; or
(b) contravenes any rule made under the Act; or
(c) 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 1[ten] thousand rupees.

1. Substituted by Dadra and Nagar Haveli and Daman and Diu (Adaptation of State Law) Third Order, 2022, Vide Notification No. S.O.236(E), W.e.f. 18.01.2022, for the followings:- "one".

S.11 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 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 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, any director, manager, secretary or other officer of the company, such director, ma

S.12 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.13 Power to make rules

(1) The Government may make rules not inconsistent with the provisions of the 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, such rules may-

(a) prescribe the time and manner of payment of the duty under section 4;
(b) prescribe the form of the books of account to be kept, and the times at which, the form in which and the officers to whom the returns required by section 5 shall be submitted;
(c) prescribe the qualifications of Inspectors under section 7;
(d) prescribe the rules, if any, subject to which the Inspectors may exercise the power under section 8;
(e) provide that installation and the reading of meter and sub-meters;
(f) prescribe the procedure for securing any concession or exemption under the Act;
(g) provide for charging fees for the supply of copies of any documents under the Act;

S.14 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 generation and consumption of electricity which is -

(a) generated and consumed by the Government of India; or
(b) generated and consumed in the construction, maintenance or operation of any railway of the Government of India.