The Assam Electricity Duty (Amendment & Validation ) Act, 2017

Reg iste red No ;-768/97
THE ASSAM GAZETTE
^P Tt*fW
EXTRAORDINARY
St t^ t
PUBLISHED BY THE AUTHORITY
121 5 ^lW f,  2017, 15 5 3s, 1939 (* fa>)
No. 121  Disp ur, Wednesday, 5th April, 2017, 15th Cha itra, 1939 (S.E.)
GO VE RN ME NT OF ASS AM  
ORDERS BY T HE GO VE RN OR  
LEG ISLA TIVE  D EPA RTMENT :  :  :  LEG ISLATIVE BRAN CH
NOTIFICATION
The  5th April, 2017
No. LG L.64 /200 6/34 .- The follow ing Act o f the Ass am  Legislati ve A ssemb ly w hich receiv ed 
the assent o f the G ove rno r on 3 0th March, 2017 is hereby publishe d for general informa tion .
ASSAM ACT NO. XVIII OF 2017
(Received the assent of the Governor on 30th March, 2017)
THE ASSAM ELECTRICITY DUTY  
(AMENDMENT AND VALIDATION) ACT, 2017
 
894 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 5, 2017
AN
ACT
Preamble
furthe r to clarify and amend the Assam Electricity Duty Act, 1964 and to 
validate certain actions.
Whereas under Article 246 of  th e Constitution of India, 
read with Entry 53 of  List II of the Constitution of India the States 
have the plenary power to impose taxes on th e consumption or sale 
of  electricity; and
Whereas in the yea r 1964, t he State of  Assam enacted the 
Assam  Electricity Duty Act, 1964 [hereinafter referred to as “the 
principal Act"] in order to levy a duty on the consump tion or sale of 
electricity; and
Whereas in the Preamble o f the principal Act, it has been 
unequivo cally stated that it has been enacted to levy a duty on the 
sale o r consumption of electricity; and
Whereas section 3(1) (c) o f the principal Act provides for 
levy of  duty on captive consumption of  electricity, i.e. on the 
consumption of electricity by a person generati ng it for own use or 
consumption; and
Whereas section 3(3) of the principal Act stipulates that 
tiie electricity d uty under section 3 shall be computed and levied on 
the basis of  the monthly consumption as shown in the electricity 
consumption meter; and
Whereas the levy of electricity du ty under section 3(1)(c) 
is and has always been on the consumption of  electricity by a person 
generatin g it for own use o r consumption; and
Assam Act  
No.XXX of  
1964.
Whereas the consumption of electricity by the same 
person who generates it would be liable to be taxed under the 
statutory provisions enacted in terms of Entry 53 of  List II of the 
Constitutio n o f India; and
Whereas in a recent jud icial pronouncement , it has been 
held that section 3(l) (c) of the principal Act is ultra vires the 
Constitut ion of India and is beyond the legislative competence of the 
State; and
Whereas it has become necessary and expedient to clarify 
beyond all doubts and declare tha t the levy of electricity duty under 
section 3(l )(c ) read with section 3(3) is and has always been on the 
consumption of  electricity by the person generating  it for its own 
consumption ; and
 
 
THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 5, 2017 895
Short title, 
extent and 
commencement.
Amendment of 
Se cti on s.
Validation
Whereas as a matter of  abundant caution, it has also 
become necessary and expedient to validate all actions taken in 
terms of section 3(l )(c) of the principal Act;
It is hereby enacted in the Sixty-eigh th Year of the 
Republic  o f India as follows:-
(1) This Act may be called the Assam Electric ity Duty (Amendment 
and Validation) Act, 2017.
(2) It shall ha ve the like extent as the princip al A ct
(3) It shall come into force at once.
In the principal Act, in section 3, in sub- section (1), for clause (c), the 
followin g shall be deemed to have been substituted with effect from 
the 1st day o f April, 1965, namely; -
"(c) consumed by any person or any organization generating 
energy."
Notwithstanding anything contained in any judgment, decree or 
order of any Court or other authority to the contrary, electricity duty 
levied or collected or purported to have been levied or collected as 
the electricity duty under the Assam Electricity  Duty Act, 1964, as 
amended from time to time, and all actions taken, things done, rules 
made, notifications issued or purported to have been taken, done, 
made or issued under the said Act shall, for all purposes, be deemed 
to be and to have always been validly levied, collected, taken, done, 
made or issued under the provisions o f this Act, as if  this Act were in 
force at all material times and accordingly, -
(a) no s uit or other procee ding shall be maintained or continu ed in, 
or befo re any court, tribunal or other authority for the refund of 
any amount received or realized by way  of such electricity duty;
(b) no Court, tribunal or other authority shall enforce any decree or 
order directing the refund of any amount received  or realized by 
way o f such electricity duty;
(c) any proceeding, act or thing which could ha ve been vali dly taken, 
continued or done for the levy or collection of such electricity 
duty at any time under the provisions of the said Act but which 
had not been taken, continued or done, may be taken, continued 
or done.
S. M . B U Z A R  B A R U A H ,
Commissioner & Secretary to the Government o f Assam, 
Legislative Department, Dispur.
G uw ah at iP rint ed  and Published by the Dy. Director (P & S), Directorate of  Printing & Stationery, Assam, Guwahati-21. 
Ex. Gazette No. 241 - 200 + 10 -0 5 -0 4-2 017.

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