Tamil nadu act 038 of 2007 : Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2007

Section 1. Short title and commencement

1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2007.

(2)(a) All sections, except section 6, shall be deemed to have come into force on the 16th day of June, 2003.

(b) Section 6 shall come into force at once.

Section 2. Amendment of section 2

2. Amendment of section 2.- In section 2 of the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003 (??? Nadu ??? 12 of ???) (hereinafter referred to as the principal Act),-

(1) after clause (2), the following clause shall be inserted, namely:-

"(2-A) "charge on maximum demand" means the charge levied on the highest value of the average kilovolt-Amperes delivered at the point of supply to the consumer during any consecutive thirty minutes in a month;";

(2) for clause (7), the following clause shall be substituted, namely:-

"(7) "consumption charge" means the amount charged by a licensee for the supply of electricity to a consumer before deduction of rebate, if any, allowed by the licensee for payment on or before such date as may be specified by the licensee, but does not include,-

(i) meter charges;

(ii) interest on delayed payment;

(iii) fuel charges; and

(iv) fuse off call charges and re-connection charges:

Provided that in the case of High Tension supply of electricity, consumption charge includes the charge on maximum demand and power factor surcharge.

Explanation.- If electricity is supplied to any person free of charge or at a concessional rate (other than tariff concession), the consumption charge would mean the tariff fixed by the Tamil Nadu Electricity Regulatory Commission in its Tariff order to similar consumer;";

(3) clause (8) shall be omitted;

(4) clause (12) shall be omitted.

Section 3. Amendment of section 3

3. Amendment of section 3.- In section 3 of the principal Act, in sub-section (1),-

(1) in clause (a), for the expression "net charge", the expression "consumption charge" shall be substituted;

(2) in clause (b), for the expression "net charge", the expression "consumption charge" shall be substituted.

Section 4. Amendment of section 6

4. Amendment of section 6.- In section 6 of the principal Act, in the Explanation under sub-section (1), for the expression "energy charges", the expression "consumption charges" shall be substituted.

Section 5. Amendment of section 20

5. Amendment of section 20.- In section 20 of the principal Act, in the proviso to sub-section (1), for the expression "Provided that such repeal shall not affect ", the expression "Provided that, unless a different intention appears, such repeal shall not affect" shall be substituted.

Section 6. Validation

6. Validation.- Notwithstanding anything contained in the principal Act or the rules made or notification issued thereunder, or in any other law for the time being in force, or in any judgment, decree, or order of any court or other authority,-

(a) any tax on the electricity sold or consumed, paid by any licensee under sub-section (1) of section 3 of the principal Act, during the period commencing on the 16th day of June, 2003 and ending with the date of publication of the Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2007 in the Tamil Nadu Government Gazette, shall be deemed to be, and shall be deemed always to have been, paid in accordance with law, as if the principal Act, as amended by this Act, had been in force at all material times when such tax was paid;

(b) ??? done or proceedings taken under the principal Act, during the period ??? on the 16th date of June, 2003 and ending with the date of publication of the Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2007 in the Tamil Nadu Government Gazette, shall be deemed to be, and shall be deemed always to have been, validly done or taken in accordance with law as if the principal Act as amended by this Act, had been in force at all material times when such acts or proceedings were done or taken.