Kerala act 023 of 1963 : The Kerala Electricity Duty Act, 1963 (No.23 of 1963)

l3l THE KER/\LA ELECTRICITY DUTY

ACT,

l963 . (Act ²³

of1963) Con-rams Preamble.

4

Sections. k 1.

Short

title,

extent and commencement.

2. Definitions. 3-

Levy

of

Electricity

Duty

on

certain

sales

of energy by Licensees.

4.

Levy

ot'Electricity Duty

on

consumers.

5.

Collection

and

payment

of

electricity duty

levied

on consumers.

6. Books

ofaccount,

etc.

7.

Inspecting

Oflicers.

8. Recoveries.

9.

Penalties.

10.

Ofl'ences

by companies. I l .

Power to

exempt. l2.

Savings. l3. Power to make rules.

14. Power to remove

difficulties. A ^Is.Protection ofaction takenⁱⁿ

good

faith.

A.

"

lG.

Repeal. Schedule

ACT

23 OF 1963'

THE KERALA

ELECTRICITY DUTY

ACT,

l963 Alt/1:1 to

unify

and

amend the

laws

relating

la [/11-

leu] 1g"

duly

0111!":

and

conmmplwu of

tlerlnml

energy

1n the Stale

ufK'naIa. Preamblt.—Whereas it is

expedient

to

unify

and amend

the laws relating ^tothe

levy ^of

duty ^onthesales ^and

consumption ^ofelectrical energy ^inthe

State ^of

Kerala ; Be it enacted in the

Fourteenth Year of the

Republic

of India as follows ^1—— ]. Slim

lllle,

mm and

commmumnt.——(I)

This

Act may be called ^the

Kerala

Electricity Duty

Act,

1963.

K

(2) ^It

extends^tothewhole^ofthe

State ofKerala. \ (3)

It shall come into force on

such date as

the

Government may, by

notificationⁱⁿ

the

Gazette,

appoint. *Received the

asse—nt

of the

Governor on

315: March 1963 and published ^inthe

Gazette

Extraordinary,

dated^lst

April ^193. 3/5—9a

\

/\

1

I32

2.

Definition—In

this

Act,

unless the context

otherwise l.equires,— (a)

"

consumer

"

includes a local

authority, company

or other person ^to

whom energy^is

supplied by ^alicensee^on

payment

of

charges or

otherwise,

and a licensee or other

person who consumes

energy generated

by

himself, ^butdoesnot

include^a

licensee ^{to whom}

energy is

supplied by

the

State

Electricity

Board for

supply

to

others, Explanation

:—Where^alicensee^towhom

energy ^is

supplied

by ^the Kerala State

Electricny

Board

for

supply

to

others,

himself consumes any

part

of

the energy, he shall be deemed^tobe^a

consumer in

respect ofenergy ^so

consumed

except energy^{lost in}

distribution ; (b)

"

electricity duty

"

means a

duty

levied under section 3 or section 4 of

the Act ; (c)

"

energy

"

means electrical energy ; (d)

"

licensee

"

means—

(i) ^theKerala State

Electricity

Board

constituted under section 5 ol the

Electricity

(Supply)

Act,

1948

(Cen- tral ^Act54

of1948)

;

(ii) ^anyperson licensed

under^{Part IIof the}lndiait Electricity ^{Act, l9l0}

(Central ^{Act 9 of}

l9l0). ^to supply energy^and

includes any person^whois

deemed to have been so licensed and any other person who has obtained the sanction of the

Government

under section 28 of the said Act ; and

(iii) ^theGovernment ^{when it is}

engaged ^{in the}business ^of supplying

energy ^, (e)

"

prescribed

"

means

prescribed by

rules

made under

this Act.

3.

Lay qf Eltclii'nly D111] ^1mcerium sales

ofumy by

(tanner.— (l ) ^Saveas

otherwrse

provided ^In

sub-section

(2)

every licensee^inthe state of Kerala

shall pay every month to the Government

in

the pre- scribed manner,

a

duty

calculated ^at(S

naye Paise per unit of energy sold at a

price

of more than l2 naye Paise

per

unit :

Provided ^thatno

duty

under^this

subsection shall^be

payable by ^the

Kerala State

Electricny

Board^ontheenergy^sold

by ^{it toan-} other

licensee.

(2)

Where^alicensee holds^morethanone

licence,

duty

shall be calculated and levned under this section

separately

in

respect

of each licence.

,

(3)

The

duty

under this section on the

sales

ofenergy

should be borne

by ^the

licensee^andshall^notbe

passed ^onto

the

consumer.

4.

1.ch

qululrmzy Duly ^on

mmumrrs.—Every

consumer

belong- ing ^to

any^{of the}

classes

specnfied ⁱⁿ

column

(2) ^{of the}Schedule shall pay every month^totheGovexnmentⁱⁿ

the

prescribed

manner ^a

duty calculated ^at

the iate

specified

against

that class in column

(3)

thereof:

Provided that in cases where the

supply

of energy

to a consumer is regulated by ^an

agreement

entered^intobetween^the

Government ^orthe (\

.62".

Ck ca

I33

licensee and

the consumer it shall be

competent

tor the Government either to

reduce the rate at which

duty

is leviable on such consumer

ot to

exempt such consumer from

payment

ol'

duty

under

this

section subject ^{to such}

terms ^andconditions ^as

may^be

imposed

by ^theGovern— ment.

5. Collection ^and

payment

of alum-m} duly

let/zed^onswimmers.— (1] Every

licensee shall collect^andpay ^{to the}Government^atthetime and in the manner

prescribed,

the

electricity duty payable

under section 4 of this

Act on the

units of energy consumed

by every

consumer to whom energy is

supplied

by

him.

The

duty

so

payable

shall be^a first

charge

on the amounts recoverable

by

the licensee for

the

energy consumed, ^andshall ^{be a debtdue}

by ^himtotheGovernment.

(2) ^Whenany

consumer fails ^or

neglects ^to

pay ^{atthe timeand} in

the manner

prescribed,

the

amount of

electricity

duty

due from

him, the

licensee may, without

prqudice

to the

right

of the Government to recover the amount

under section

8,

after

giving

not less than seven clear

days'

notice in

writing

to such consumer,

cut

ofl'supply

ofcncrgy to such consumer; and he may, for that purpose, exercise the power conferred on a licensee

by

subsection

(l)

of

section

24 of the Indian Electricity Act, 1910, ^fortherecovery^ofany

charge ^orsumduein respect ^ofenergy supplied by ^him.

6. Bank:

(3/ accaunt,

eta—Every

licensee

shall

keep

books. of account, in the

prescribed

form and submit^tothe Government ^orto the

prescribed

officer returns in such form and at such times as

may be prescribed showing ^theunits^ofenergy consumed

by ^{him or}

supplied by ^{himto each}consumer, ^asthecase

may be, ^andthe

amount^of

duty payable

thereon^andrecovered^or

paid

by ^him

under ^{this Act, or}show- ing ^suchother

particulars ^{as maybe}

prescribed.

7.

Impulmg

Qfl'mm—(l)

The Government may by

notification in the

Gazette,

appoint Inspecting

Officers ^to

inspect

the

books of account

required

to be

kept by

licensees under section 6.

(2) ^The

Inspecting

Officers^so

appointed

shall

perform ^such duties and exercise such powers

as

may be

prescribed,

for the purpose of

carrying

into

effect the

provisions

of

this Act and the rules made thereunder.

(3)

Every ^suchofficer

shall^bedeemed^{to be a}

public

servant Within the

meaning

of

section

2i of the Indian Penal Code.

8.

Rtwvm'z:.—Any

sum due on account of

electricity duty,

if not paid ^{atthetime andinthe}manner

prescribed,

shall^bedeemed^{to bein} arrears, and

thereupon

such interest^not

exceeding

twelve per ^cent

per annum which the Government may by general ^or

special

order

fix, shall be

payable

on such sum

; and^thesum,

together

with any interest thereon,shall ^berecoverable either

through ^aCivil court^orasan

arreat' of land revenue—

(2) ^iftheamount ^was

payable

under

section ^{3, from the} licensee; ^and

(it) ^{ifthesum was}

payable

under sub-section

(l) ^ofsection

5,

either^fromtheconsumer ^orfromthe

licensee, ^atthe

option ^ofthe Government.

C/

I34

9. PenalticJ.—If any licensee——

(1:)

fails^to

keep

books ^ofaccount^ortosubmit returns ^as

req~ lured

by

section

6, ^or

(II)

intentionally

obstruct ^an

Inspecting

Olliccr

appointed under section 7 ^inthe

performance

of his duties or the exeiCise of his powers

under ^{thisActandthe}rules^made

thereunder, ^heshall ^be punishable ^withlinewhich^mayextend^toonethousand iupees. l0.

Oflcnm by

campamn.—(l)

Where^anoffence under

this

Act has been committed

by

a

company,

every person who, ^at

the time

the offence ^was

committed, ^was

in

charge

of, ^andwas

responsible

to^the company for ^theconduct^of

the business of the company, ^aswellasthe company, shall be deemed ^to

be

guilty

of the ofience and shall be liable to he

proceeded against

and

punished accordingly ^:

Prayided ^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 be

exercised

all due

diligence ^to

pievent

the LOmMISSIOH of such oflcnce.

(2) Notmthstanding anything

contained ⁱⁿ

sub-section

(1)

where ^an

oflence under this Act has been

committed

by ^a

company and it is

pioved

that the offence

has been

committed with the consent^oi connivance

of, ^oris

attributable

to

any

neglect ^onthe

part

of any diiecmi, manager, secretary ^orother oflicei^ofthecompany ,such

direc- tot,

manager, secretary ^orother officer shall also be deemed ^to

be guilty ^ofthatoffence^and

shall ^beliable^tobe

proceeded

against ^and punished

accordingly. Explmwhmi.—Foi ^thepurposes ^{of this}section— (a)

"

company

"

means a

body corporate

and

includes ^a

firm or other association

of

individuals ; and (b)

"

director" ⁱⁿ

relation ^toa

firm means

apariner ⁱⁿthe fiim.

ll.

Powei^to

ueinpl.—Tlic

Government may ⁱⁿ

public

interest, by

notification ^{in the}

Gezette, exempt ^anyltcensee^fromthe payment ^{of the}whole^or

part ^ofthe

electricity duty

for'such

period and

subject ^tosuch

terms ^andconditions ^as

may be

speufied ^insuch notification. l2.

Saviiigs.—For

the avoidance of

doubt,

it is

hereby

declaied that

nothing ⁱⁿ

this ^Act

shall be

taken^to

impose ^Olauthorise^theim- posnion ^{of, a}

duty ^onthe

consumption ^{orsale of}

electricity (whethei pi oduced

by

Government^orother

persons)

which is— (a)

consumed

by ^the

Government ^ofIndia^orsoldtothe Government of India for

consumption by

that

Government, ^or (b)

consumed^inthe

construction,

maintenance ⁰ⁱ

opciation of any railway

by

the Government of

India, ^Olsold^tothat Government for

consumption ⁱⁿthe

construction,

maintenance ^or

opcmtion

of any railiiay.

13. Puma ^Ia

mule

iii/rs

—(l)

The Goveinmcnt may make iiiles to

cany

out the puipoies ol

this Act. 3?:

(5

B5

(2) ^In

particular ^andwithout

piejudicc ^lothe

geneiality ^of the

foregoing power,^such

rula may proVidc

for—

(a) ^{the timeand the}

manner^of

payment ^of

electiicity duty

under sections^{3and 4,}

(b) ^{the formofthe}books^ofaccount

required ^{tobe kept} under section

6;

(c) ^thetimes^at

which, ^theformin

which, ^{and the}

officers to

whom,

the returns

required

by

section 6 should be submitted;

.

(d) ^theduties ^andpowers^of

Inspecting

Officers

appointed under

section

7;

and

(e) any other matter ^for

which

there ^isno

provision ^or insulfiment

provision

in this Act and {or which provision ^{is, in the}

opinion ^ofthe

Government, necessary for

givmg

efiect^tothe purpose of this Act,

(3) ^In

making ^arule

under sub-section

(1) ^orsub-section ⁽²⁾ the Government may provide

that a bieach thereof shall be

punish- able With fine not

exceeding

one

thousand rupees.

(4) Every ^rulemade

under^thisActandevery

notification issued under section ll or section 14 shall

be

laid,

as soon as

may be after it is

made,

before the

Legislative

Assembly

while

it is

in

semen for a total

period

of fourteen

days

which may be

comprised

in one sessron or

in two

successive sessmns, and

if,

before the

expiry

of the session in which it

is so

laid,

or the

session

immediately

followmg,

the

Legislative Assembly

makes any modification^{in theruleor}notification^ordecides that the rule or notification should not be

made.

the rule or notification shall

thereafter have effect

only

in

such modified form or be

of no

effect, as the case

may be;so

however that any such

modification or annulment shall

be without

prejudice

to the

vaiidity

of

anything preViously

done under that rule or notification. )4- Power to remove

dtfltmllm.—li

any

difficulty

arises in giving

effect^totheproVisions^ofthisActin

consequence ofthe transition to the said

prowsions

from

the provmons of the enactments repealed by

section ^{16, the}Government may, by notification, ^make such

prowsions

as

appear

to it to

be

necessary

or

expedient

for

removing the

dilhculty.

15.

Prumlmn

qfatlwri

taken

in

good

fuzz/L—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.

16.

Repeal.—The

Madras

Electiicity Duty

Act,

[939

(ActV of

"333)

as in force in the

Malabar District referred to in sub-section

(2) ^ofsection^5oftheStates

Reorganisation ^{Act, 1956andthe} Travancore-Cochin

Electricity

Duty

Act,

1950

I36

SCHEDULE

(5::

section ⁴⁾ Column

(1)

Column

(2)

Item

Class

qf Cannmer:

1. Domestic and Commercial ^con- sumers

consuming energy for purposes ^like

lighting ^andcom- bined installation of

lights

and fans, radios, refrigerators,

small cookers, ^air

conditioning plants, heaters, pumps,^allelectric homes,

cinematograph

installa- tions and motion

picture

studios. Public

Lighting. Consumers ofenergy for

agricul- ture

purposes. INDusrRuu. consuimks. (a)

Consumer:

taking supply ^of energy ^at

points

below

ll KV. (b)

Consumers

taking supply ^of energy ^atll RV. and

above. Column

(3)

Ram:

of Duty

10

per

cent of the price ^ofenergy indi- cated in the

invoice. Nil.

10 per

cent of the

price of energy indicated ⁱⁿ the invoice.

l0 per

cent^of

the

price of energy indicated

in the invoxce. 20 per

cent of

the

price of energy indicated

in the invoice. 4'7.

_.___._'-—\'.. .4y

\_