Tamil Nadu Electricity (Taxation on Consumption) Amendment Act, 1991*
| [Tamil Nadu Act No. 32 of 1991] | [14th October, 1991] |
An Act further to amend the Tamil Nadu Electricity (Taxation on Consumption) Act, 1902
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Forty-second Year of the Republic of India as follows:-
* Received the assent of the Governor on the 11th October, 1991 and published in the Tamil Nadu Government Gazette, Extraordinary, No. 487, dated October 14, 1991.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Electricity (Taxation on Consumption) Amendment Act, 1991.
(2) It) shall be deemed to have come into force on the 1st day of September, 1991.
2. Insertion of new section 3-A.- After section 3 of the Tamil Nadu Electricity (Taxation on Consumption) Act), 1962, the following section shall be inserted, namely:-
"3-A. Levy of additional tax on consumption of energy.- (1) Save as otherwise provided in sub-section (1) of section 3, there shall be levied and paid to the Government every month, an additional tax on the consumption of energy calculated at the rate of four per centum of the price of energy consumed by the consumer:
Provided that no additional tax shall be levied under this sub-section,-
(a) on the energy consumed by any person for domestic connections including but connections or for agricultural purposes); or
(b) on the energy consumed by any person (other than a licensee) who consumes energy generated by himself.
(2) The additional tax under sub-section (1) shall be levied in addition to any tax payable on the consumption of energy levied and collected under sub-section (1) of Election 3.
(3) The provisions of this Act shall apply in relation to the additional tax payable under sub-section (1) as they apply in relation to the tax payable under sub-section (1) of section 3."