Himachal Pradesh Electricity (Duty) (Amendment) Act, 1979*
| [Himachal Pradesh Act No. 16 of 1979]1 | [26th June, 1979] |
An Act to amend the Himachal Pradesh Electricity (Duty) Act, 1975 (Act No. 11 of 1975).
Be it enacted by the Legislative Assembly of Himachal Pradesh in the Thirtieth Year of the Republic of India as follows:-
1. For Statement of Objects and Reasons, see R.H.P. Extra., dt. 12-4-1979, p. 1460.
* Received the assent of the Governor, Himachal Pradesh on the 26th June, 1979 and was published in R.H.P. Extra, dated the 3rd July, 1979, p. 1990
1. Short title and commencement.- (1) This Act may be called the Himachal Pradesh Electricity (Duty) (Amendment) Act, 1979.
(2) It shall come into force on the 1st day of April, 1979.
2. Amendment of section 3.- For the existing sub-section (1) of section 3 of the Himachal Pradesh Electricity (Duty) Act, 1975 (11 of 1975), the following sub-section (1) shall be substituted, namely:-
"(1) There shall be levied and paid to the State Government on the energy supplied by the Board to a consumer(s) a duty to be called the "electricity duty" in the prescribed manner and computed at the following rates:-
(i) in case of domestic and agricultural consumers for the first fifteen units at the rate of 1 paisa per unit; and above fifteen units at the rate of 2 paise, per unit;
(ii) in case of commercial consumers at a flat rate of 2 paise per unit;
(iii) in case of industrial consumers at a flat rate of 4 paise per unit; and
(iv) in case of any other consumer not covered by above at a flat rate of 4 paise per unit:
Provided that if the energy is partly used for category (i) and partly for categories (ii), (iii) and (iv) above, the highest rate of duty applicable will be levied.".