The Bombay Electricity Duty Act, 1958 provides for levy of electri¬city duty on units of energy consumed. The rates of electricity duty vary with the purposes and premises where electricity is consumed.
The licensees and the Maharashtra State Electricity Board through their billing centres recover electricity duty from the consumers and remit the amounts in treasuries.
The private generator holders who generate and consume energy for themselves pay the amount of electricity duty into Government treasury.
The licensees and the generator holders are required to submit quarterly returns to the Electrical Inspector.
An Act to provide for the levy of a duty on consumption of electrical energy in the State of Bombay.
WHEREAS it is expedient to provide for the levy of a duty on consumption of electrical energy in the State of Bombay ; It is hereby enacted in the Ninth Year of the Republic of India as follows:—
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