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PREAMBLE
In exercise of the powers conferred
by sub-sections (1) and (2) of
section 12 of the Bombay Electricity
Duty Act, 1958 (Bom. XL of 1958),
means a month in
prepared by a
licensee under his
namely :Toc
PRELIMINARY
number of days of
commencement.--
of days of such
2. Definitions.--
calendar months,
such months shall be
named after the first
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(d) "Electrical
Inspector" means an
Electrical Inspector
to the Act:
appointed by the
State Government
under section 36 of
the Indian Electricity
Act, 1910 having
jurisdiction over the
concerned area;
(e) "Form" means a
form appended to
these rules;
1
[(ee) "Industries
Commissioner"
by a licensee, means
the Directorate of
Industries appointed
named according to
by the State of
Maharashtra and
includes an officer of
the Directorate of
Industries at head
office not below the
rank of the Joint
Director of
Industries;]
(f) "Inspector" means
an Inspector
appointed by the
State Government
under section 6 of the
Act:
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3. Provision as respects
licensees.--
by three instalments as
hereinafter provided -
respect of energy
consumed by the
aforesaid class of
consumers during
succeeding calendar
months:
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clause (i) shall be
Maharashtra State
the Central
succeeding calendar
Government shall, in
month:
Government, adopt
instalment comprising
the remaining
prescribed in sub-rule
amount, if any. of
duty payable in
as may be convenient
succeeding calendar
the alternative
month : Provided
procedure without
notice in writing to
first instalment
the Electrical
Engineer to
amount payable by
Government in
advance.
amount of duty
payable in respect of
above.
amount to be paid by
the second instalment
shall be reduced to
the extent of such
excess.
Engineer to Government,
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Taxes and Duties-Receipts
replacement to be made in
Electrical Inspector.
registration number is
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4. Provisions as respects
electricity duty
own use.--
payable in respect of
a calendar month
within ten days after
the expirv of that
month by crediting
the amount of duty
under the head "XIII
- Other Taxes and
Duties -Receipts
under Electricity
Duty" in such
Government Treasury
as may be specified
in that behalf by the
Electrical Engineer to
Government, or as
the case may be by
the Electrical
Inspector:
(ii) shall forward a
copy of the treasury
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challan to the
Electrical Engineer to
electricity duty
Government, or as
payable on the
energy consumed by
Electrical Inspector
calendar month by
registration number
assigned to him
head "XIII-Other
and
quarterly return in
the Government
Treasury of the
district in which the
energy is consumed
or with the prior
Inspector on or
before the 15fh day
of the month next
following the quarter
to which the return
relates.
approval of the
Electrical Engineer to
Government, in any
other Government
Treasury, within
fifteen days of the
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5. Provision as respects
quarterly return in
Electrical Engineer to
Government and to
the Electrical
Inspector before 1[the
25th day of the
month succeeding the
month) next following
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the quarter to which
6. Provision as respects
so obtained shall be
GovernmentTreasury of the
district in which the energy
is consumed within ten days
after the stoppage of the
supply, under the head
"XIII-Other Taxes and
Duties-Receipts under
Electricity Duty". The
contractor shall also forward
a copy of the treasury
challan to the Electrical
Engineer to Government and
send an intimation of
payment to the Revenue
Officer referred to in subrule (1).
(4) The Revenue Officer
concerned shall be
responsible for keeping a
watch on the recovery of the
electricity duty by the
Inspector and the electrical
contractor under this rule.
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(1) Notwithstanding
electricity duty :
Provided that, if on
account of any
default on the part of
the licensee, the
Provided that, no
by the cheque so
been permitted to
deposited is not
make payment by
transferred to the
amount is actually
of payment unless he
transferred to the
months' notice in
writing to the
Electrical Engineer in
rules, be deemed to
advance of such
alteration.
REGISTERS, BOOKS OF
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8. Maintenance of Registers.--
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(1) Every licensee shall
assigned by
the
registers, namely :-
municipality to
(A) a register of
such premises.
premises to which
energy is supplied or
of the
on which energy is
consumers on
consumed, containing
such premises.
the following
particulars, that is to
say :-
(iv) parts
under which
the duty is
(i) the
leviable on the
description of
consumption
of energy
made on such
be. the
premises.
building or any
structure or
any part of the
building or
structure on
which
consumption
of energy
liable to duty
under the Act
is made,
(v) if the
premises is a
factory as
defined in the
Factories Act.
1948 or an
establishment
as defined in
the Bombay
Shops and
Establishment
s Act, 1948,
premises is
the
situated within
registration
the municipal
number of
limits, the
such factory
number and
classification
may be.
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establishment,
and the
if any.
situatio
assigned
n of the
under the
point of
relevant Act.
supply.
(vi) where on
(c)
any premises,
whethe
energy is
r the
consumed for
load is
the purposes
ordinari
mentioned in
ly given
Part D, the
for
particulars
more
stating -
than or
less
(a) the
than 12
connect
hours
ed
in each
supply
day.
given
for the
(vii) where
said
any
purpos
unmetered
es.
supply of
(b) the
names
of
consum
ers
through
whose
meters
such
supply
is given
Manupatra Information Solutions Pvt. Ltd.
energy is
made to
premises used
for residential
or commercial
purpose, or
where flat
rates are
charged by
the licensee,
the particulars
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regarding the
connected
social functions,
supply given
to each
consumer:
consumers.
(ii) the
containing particulars
connected
as respects the
supply
monthly sales of
sanctioned.
(iii) the
different purposes to
premises
was
connected.
consumption of
energy so supplied :
Provided that,
commenceme
it shall not be
nt and
necessary to
stoppage of
maintain a
supply of
register of
energy. and
sales where
the supply of
(v) the
energy falls
amount of
under Part F;
duty collected;
(C) a register of
(E) a register of
amounts found
irrecoverable, with
been assigned
particulars thereof;
registration numbers
(D) a register of
temporary supply of
energy for exhibitions
or entertainments, for
under rule 16
specifying the date on
which each such
consumer has begun
to manufacture or
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produce articles for
Electrical Inspector,-
(F) a register of
relates: and
(b) a statement in
Form 'E' 4(before the
15th day of every
month succeeding the
month to which it
adjustment carried
that month] on
account of -
(i) rectification
of metering
inaccuracies:
(ii) past
arrears
recovered by
revenue district.
process of law
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or otherwise;
(iii) any
misclassificatio
n of the
purpose or the
premises
made earlier;
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(iv)
exemptions
inspection by the
wrongly given
Inspectors,-
and withdrawn
subsequently:
reason, which
may be
specified by
Maharashtra State
the licensee;
Electricity Board), in
accompanied
by a list of
industrial
undertakings
to which a
concession or
convenience sub-
exemption in
respect of
electricity duty
offices;
has ceased to
be available by
or under the
Act starting
with that
divisional or divisional
month.
offices, whichever is
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more convenient to
the Board :
Provided that,
kept.--
the
Maharashtra
State
Electricity
Board shall
keep the
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Electrical
Engineer to
Government
Mahalkari or Naib-Tahsildar,
and the
Electrical
Inspectors
informed in
advance of the
places where
the books of
account and
registers will
to be appointed as an
be kept and
made available
the Act.
for inspection:
and
METERS
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accurately.--
Engineer to
Government,
determine.
INSPECTORS
of an accurate meter :
Provided that, where
11. Qualification of
a person generating
Inspectors.--
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Electrical Engineer to
data as may be
Government, instal
available to him or
of energy consumed
other sources.
by him shall be
calculated on the
basis of the
6
provisions of section 26 of
1910.
energy generated by
him to any other
person free of charge
does not instal a
meter or maintain
and furnish proper
documentary
evidence of
consumption, the
units of energy
consumed by him or
by that other person
may be calculated by
the Inspector on the
basis of such other
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when prior permission in
State Government.
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determined on the
basis of average daily
consumption) of
energy recorded
immediately
read as aforesaid.]
10
11
[* * *]
submission of quarterly
[* * *]
[ 9[Provided that, j
calculation of duty
consumption so recorded.
payable in respect of
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the period
commencing on the
first day of January,
1966, and ending on
12
meters or sub-meters.--
by a consumer or by a
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person generating energy for
his own use is leviable under
different Parts or rates or
both, the consumer or as the
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15. Right of licensee to enter
premises of a consumer.--
purposes of reading or
both :
or is believed to be installed.
CONCESSIONS, EXEMPTIONS,
DISPUTES AND APPEALS
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to indicate the
consumption falling
clause
consumption may be
arrived at by the
3(2).--
of average daily
energy consumption
allocable to the
different parts, subparts or rates or
both, pro rata or on
an equitable basis as
is feasible in the
circumstances.]
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apply in that behalf in
rule 8. maintains a
register of consumers
Industries
to whom registration
Commissioner. 13[* *
whom he obtains
Industrial
supply of energy.
Commissioner as
14
[Every such
application shall be
it is prepared by him
Industries
Commissioner
consumer or the
undertaking begins to
additions or alteration
manufacture or
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17. Procedure for getting
concession under clause (c) in
Part G.--
Commissioner shall,
registration number
intimate the
registration number
assigned, to the
Electrical Inspector.
licensee, if any.
(2) On receipt of an
who in pursuance of
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(1), the State Government
(c) in Part G.
the component
parts of an
industrial
undertaking
working under
the same
licence or
registration
certificate
secured under
the Industries
(Development
and
Regulation)
Act, 1951
Industries Commissioner
shall, though
situated at
different
places, be
treated as a
single
undertaking.
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18. Discontinuance of
concessions.-Every consumer to whom a
certificate is granted under
rule 17 shall submit to the
For the
Industries Commissioner
purpose of
concessional
rates of duty
under clause
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business or line of
documentary), as in its
production undertaken by
opinion is necessary or
consumer continues to
production undertaken or
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20. Appeals against decisions of
authority.-(1) Where an appeal against
the decision of the authority
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(2) Every such appeal shall
be addressed to the
of Maharashtra in the
Department, Sachivalaya
Annexe, Bombay-32.
MISCELLANEOUS
land revenue.
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____________________
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1 Inserted by G. N. of 17.2.1986.
2. Substituted by G. N. of 10.4.1963.
3. Substituted by G. N. of 15.1
1.1977.
4. Substituted by G. N. of 104.1963.
5. Substituted by G. N. of 4.11.1980.
6. Substituted by G. N. of 22.7.1974.
7. Deleted by G. N. of 4.11.1980.
8. Added by G. N. of 18.1.1966.
9. Substituted by G. N. of 4.1 1.1980.
10. Deleted, ibid.
11. Renumbered, ibid.
12. Substituted by G. N. of 4.11.1984.
13. Deleted by G. N. of 17.12.1986.
14. Added by G. N. of 15.11.1977.
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