Preamble
Andhra Pradesh Electricity Duty (Amendment) Act, 20031
| [Andhra Pradesh Act No. 14 of 2003] | [22nd October, 2003] |
An Act further to amend the Andhra Pradesh Electricity Duty Act, 1939
Be it enacted by the Legislative Assembly of the State of Andhra Pradesh in the Forty-fourth Year of the Republic of India, as follows:-
SOR Statement of Objects and Reasons
STATEMENT OF OBJECTS AND REASONS
Sub-section (1) of section 3 of the Andhra Pradesh Electricity Duly Act, 1939 procives for levy of Electricity Duty at the sale of six paise per unit on all the sales of electrical energy by the licensee to the consumers their then Railway and Central Government. The electrical energy generated by the captive power plants and consumed by the owners of the plants for their own use is not subjected to levy of the duly. Thus, a large extent of electrical energy used by HT consumers is not attracting levy of electricity duty causing substantial revenue loss to the Government. Government have substantial social obligations in providing assistance to power sector and there is imperative need to augment revenue by tapping all available sources.
There are two categories of HT consumers who are not covered by grid supply of electricity. They are (1) captive consumes who consume energy cither by generating sets within their premises or generating elsewhere and getting it through wheeling lines of the utilities (2) the consumers who supply power energy by way of third party sales by generating companies who generate power elsewhere and supply to consumers using the wheeling apparatus of the utilities. The HT consumers covered by the third party sales fall within the Jurisdiction of the Andhra Pradesh Electricity Regulatory Commission.
Therefore, the Government have decided to levy duty calculated at the rates of twenty five paise paid per unit of energy from every person or a generating company who generates energy and uses for his own purpose by exempting such duty in respect of energy consumed in the auxiliaries of the generating plant and empowering the Government to fix the minimum aggregate capacity of the generating plant attract levy of duty and also empowers Government to exempt from such duty either permanently or for specified period by and person or a generating company from payment of the whole or part of the duty payable, by suitably amending the said Act.
As the Legislative Assembly of the State was not then in session having been prorogued, and it has been decided to give effect the above decisions immediately, the Andhra Pradesh Electricity Duty (Amendment) Ordinance, 2003 was promulgated by the Governor on the 16th July, 2003.
This Bill seeks to replace the said Ordinance.
Section 1. Short title and commencement
1. Short title and commencement.- (1) This Act may be called the Andhra Pradesh Electricity Duty (Amendment) Act, 2003.
(2) It shall be deemed to have come into force on the 17th July, 2003.
Section 2. Insertion of new section 3B
2. Insertion of new section 3B.- In the Andhra Pradesh Electricity Duty Act, 1939 (Act V of 1939) (hereinafter referred to as the Principal Act), after section 3A, the following new section shall be inserted, namely:-
3B. "Levy of duty on certain energy gone rated and consumed.- (1) Every person or a generating company who generates energy and uses for his own purpose shall pay every month to the State Government, a duty calculated at the rate of twenty five paise per unit of energy on and in respect of such energy consumed during the previous month:
Provided that no duty shall be leviable in respect of the energy consumed in the auxiliaries of the generating plant.
(2) The State Government, may, by notification specify from time to time the minimum aggregate capacity of the generating plant from which the energy generated and used shall attract levy of duty under sub-section (1) thereof.
(3) The State Government, may, by notification exempt either permanently or for a specified period any person or a generating company from payment of the whole or part of the duty payable under sub-section (1) subject to such terms and conditions as may be specified in the said notification."
Section 3. Substitution of section 4
3. Substitution of section 4.- For section 4 of the principal Act, the following shall be substituted, namely,-
4. "Maintenance of books of accounts and submission of returns and installation of meters.- (1) Every person or generating company or a licensee liable to pay duty under section 3 or section 3B shall maintain the books of accounts in the prescribed form and shall submit the returns showing the units of energy generated and the Units of energy consumed in auxiliaries of a generating plant and the energy consumed for their own purposes, energy sold to the consumers and the amount payable in respect of such energy consumed or sold as the case may be, to such officer, in such form and at such time as may be prescribed.
(2) The energy generated or the energy consumed or sold shall be measured by the energy meters installed at "such point and in such manner as may be prescribed."
Section 4. Repeal of Ordinance 3 of 2003
4. Repeal of Ordinance 3 of 2003.- The Andhra Pradesh Electricity Duty (Amendment) Ordinance, 2003 is hereby repealed.