Section 3   [ View Judgements ]

DUTY ON UNITS OF ENERGY CONSUMED


(1) Subject to the provisions of sub-section (2) there shall be levied and paid to the State Government on the units of energy consumed (excluding losses of energy sustained in transmission and transformation by a licensee before supply to a consumer), a duty (hereinafter referred to as "electricity duty") at the rates, specified in the Schedule to this Act.

(2) '[(a)] Electricity duty shall not be leviable on the units of energy consumed,—

2[(i) by the Government of Maharashtra (save in respect of premises used for residential purposes);

(ia) by or in respect of any municipal corporation, municipality, municipal committee, town committee, notified area committee, Cantonment Board, Zilla Parishad or village panchayat constituted under any law for the time being in force in the State, for the purpose of, or in respect of, 3[a school or college imparting education or training in academic or techni¬cal subjects, a hospital, nursing home, dispensary, clinic, public street lighting, public water works and system of public sewers or drains (save in respect of premises used for resi¬dential purposes)];

(ib) by any licensee for purposes directly con¬nected with the construction, maintenance or operation of any generating, transmitting and distributing system of the licensee;]

(ii) by a tramway company, save in respect of premises used for residential and office purposes ;

4[(iii) by or in respect of any statutory University and institution run by the statutory University for the pur¬pose of or in respect of education, research and training (save in respect of premises used for residential purposes);

(iiia) by or in respect of charitable institution registered under the Bombay Public Trusts Act, 1950, for the purpose of, or in respect of, a school or college imparting education or training in academic or technical subjects (save in respect of premises used for residential purposes),];

(iv) where the energy is generated by any person for the purpose of supplying it for the use of vehicles or vessels;

(v) where the energy is generated at a voltage not exceeding 100 volts;

(vi) in respect of such industrial or agricultural purposes (other than residential or office purposes) in such areas and subject to such terms and conditions and for such period as the State Government may, having regard to the need and conditions of industrial and agricultural development in the areas by general or special order specify in that behalf,



1. Sub-section (2) was re-numbered as clause (a) of that sub-section, by Mah. Act 26 of 1962, S. 3

2. This portion was substituted for the original sub-clause (i) by Mah. 18 of 1962, S. 3.

3. Subs, by Mah. Act 13 of 1986, S. 3(1) (a).

4. Inserted by Mah. Act 13 of 1986, S. 3 (1) (b).



3[(vii) for any industrial purpose or process, in the Vidarbha region, 2[Marathwada region, in the Raigad* Sindhudurg and Ratnagiri Districts and in the Thane District (but excluding therefrom the part adjoining Greater Bombay, which is encircled by the Thane-Bassein creek] in respect of any new industrial undertaking during a period of five years from the date of which such undertaking begins to manufac¬ture or produce articles for the first time (and where the under¬taking has already begun to manufacture or produce articles before the commencement of the Bombay Electricity Duty (Amendment) Act, 1962, during the remainder of such period after such commencement);]

3[Provided that, a new industrial undertaking which begins to manufacture or produce articles for the first time on any date after the commencement of the Bombay Electricity Duty (Amendment) Act, 1986 (hereinafter referred to in this sub-clause as "the said date"), shall make an application in the prescribed manner and form within two years from the said date; and thereupon the provisions of this sub-clause shall apply to such undertaking from the said date:].



1. This portion was added by Mah. 26 of 1962, S. 3(2).

2. Subs, by Mah. Act 13 of 1986, S. 3 (1) (c) (i).

3. Inst by ibid, S. 3 (1) (c) (ii).



[Provided further that] the State Government may, either prospectively or retrospectively, by notification in the Official Gazette, exclude,—

(a) any areas aforesaid or any part thereof (regard being had to the price of energy prevailing therein and to the state of industrial development thereof), or

(b) any new industrial undertaking, 3[or class of new industrial undertaking, subject to such conditions and restrictions] as may be specified in this behalf by the State Government in such notification; and thereupon the provisions of 4[this sub-clause] shall not apply in those areas or part thereof or in relation to such new industrial undertaking 5[or class of new industrial under¬taking.]

(c) In those parts of the State not mentioned in 6[sub-clause] (vii) of clause (a) (but excluding Greater Bombay) electricity duty on the units of energy consumed by any new in¬dustrial undertaking for any industrial purpose or process, shall, during a period of five years commencing from the date from which such undertaking manufactures or produces articles for the first time (and where the undertaking has already begun to manufacture or produce articles before the commencement of the Bombay Electricity Duty (Amendment) Act, 1962 during the period remaining out of such five years after such com¬mencement), be leviable at half the rates specified in the Schedule to this Act:

7[Provided that, a new industrial undertaking which begins to manufacture or produce articles for the first time on any date after the commencement of the Bombay Electricity Duty (Amendment) Act, 1986 (hereinafter referred to in this sub-clause as "the said date"), shall make an application in the prescribed manner and form within two years from the said date; and thereupon the provisions of this sub-clause shall apply to such undertaking from the said date:"]



1. This proviso was deemed always to have been substituted by Mah. 45 of 1973, S. 2(1)

2. Subs, by Mah. Act 13 of 1986, S. 3(1) (c) (iii) (A).

3. Inst. by Mah. Act 13 of 1986, S. 3 (1) (c) (iii) (B).

4. Subs, by ibid, S. 3 (1) (c) (iii) (C).

5. Inst. by ibid, S. 3 (1) (c) (iii) (D).

6. Subs, by Mah. Act 13 of 1986, S. 3 (2) (a).

7. Inst. by Mah. Act 13 of 1986, S. 3 (2) (b).





1[2[Provided further that] the State Government may either prospectively or retrospectively, by notification in the Official Gazette, exclude,—

(a) any area aforesaid or any part thereof (regard being had to the price of energy prevailing therein and to the state of industrial development thereof), or

(b) any new industrial undertaking, 3[or class of new industrial undertaking subject to such conditions and restrictions] as may be specified in this behalf by the State Government in such notification ;

and thereupon the provisions of this clause shall not apply in those areas or part thereof or in relation to such new indus¬trial undertaking 4[or class of new industrial undertaking.]]



1. This proviso was deemed always to have been substituted, by Mah. Act 13 of 1986, S. 2(2).

2. Subs, by ibid. S. 3 (2) (c) (i).

3. Inst. by ibid. S. 3 (2) (c) (ii).

4. Inst. by ibid. S. 3 (2) (c) (iii).

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