The Assam Electricity Duty (Amendment) Act, 1964

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Th e 29th Decemb er 1964
No .L JL .ll/64/2 3.—Th e following Act of the Assam Legislative Assembly 
which rece ived  the assent of th e Preside nt is he reby  pub lished for gen eral 
info rma tion .
(R ec eive d the as se nt o f t he  P re sid en t on  th e 23rd Dec em be r, 1964)  
ASSAM ACT No .X XX  OF 1964
T ll E  ASSAM EL EC TR IC IT Y DU TY  AC Tj 1964
[Published in the Assam  Ga zette Ex traord ina ry, dated  the  30 th 
Dece mber, 1964]
Hn
Act
io  levy  a duty on  the sal e or co nsu mp tion of  ele ctric ity
Pre amble. Wherea s it is expe dien t to j  levy a dut y on the
sale or consum ptio n of electrical energy in the State  
of Assam ;
It  is hereby enac ted in the  Fifteenth Yea r o f the  
Rep ublic of I nd ia as follows :—
Short title ( 0  T'his ^ c t  r a a y  c a ^ e c^  Assam
extent and Elec tricity Duty Act, 1964.
commence*
ment.
 
 
 
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(2) It  extend s to the  whole of the  Sta te of 
Assam .
(3) It shall come into  force on such date as the 
State Gov ern ment may , by notification in the official 
Gazette, appoint.
Definitions. 2. In this Act, unless the  context otherw ise 
require s—
(a) “ Board ” means the  Assam State  Electricity 54 
Board cons titute d under  Ch apter  III of 
the  Elec tricity (Supp ly) Act, 1948.
( Z > )  “ Con sum er”  m eans a person, oth er tha n 
a licensee, who is supp lied with  energy—
(« ) by a licensee ; or 
(«) by the Board ;
(c) “energy” means electrical energy ;
,(?/ } “licensee” means any perso n licensed under Cen tral Act 
Part II  of the Ind ian  Electricity Act, 1910, 9 of 19 10
to supply energy and  includes any  person  
who has obtaine d the  sanction in th at  
behal f of  the Sta te Governme nt under  
section 28 of the said Act ;
(e) “ prescribed ” means pres cribed by rules 
mad e under this Act ;
( / )  “ un it” , in relatio n to the  energy, means 
kilo wat t-ho ur; and
(g) words a nd  expressions not defined in this Cen tral 
Act bu t defined in the  India n Electricity o t
Act, 1910, h ave th e meaning assigned to ’ 
the m in th at  A ct.
, f 3. (1) There  shall be  levied and paid to the  State
Ek ctr ici ty Gov ernm ent a du ty,  to be called the “electr icity  
Duty . du ty”, at  the rate of two naye paise pe r un it of
energy—
(a) supplied by the  Board to a consumer or a 
licensee ; or
(J) supp lied by a licensee gen era ting energy to 
a  consum er ; or

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(c)  gen erated by a person for his own use or 
cons ump tion.
(2) Nothin g in sub-se ction (1) shall app ly to the 
con sum ption or sale of  energy which  is—
(a) consumed by or sold to the Governme nt of 
In dia for con sum ptio n by th at  Gover n­
me nt ; or
( Z > )  consumed  in the  construction, mainte nan ce 
or opera tion of an y railway by the G overn­
me nt of In dia or a railway com pany ope­
rating  th at  railway , or sold to th at 
Gov ernmen t or any such railway company 
for consum ption in the con stru ctio n, 
ma intena nce  or op eration of an y rail way .
(3) For the purpose of computing the elec tric ity 
duty un de r this section, the  consum ptio n shown by 
the  meters sta rtin g aft er the first me ter reading date 
afte r the  com mencement of  this Act shall be taken 
into acc oun t and consum ptio n in a mo nth  shall form 
th e basis of calculation.
Co llection 4. Th e electricity duty shall be collecte d and 
and pa ym ent pa jd to the  Sta te Governme nt by the  Board or a 
o fe le c tr ic it y  p c e n s e e  o r  a  person who generate s energy for his own
y ' use or cons umption as the case may  be.
Lic ensee 5. No licensee shall, wi tho ut the previous sanc- 
no t to reim- t iOn of the Sta te Governm ent and  subje ct to such 
self Se from " c o n d it io n s  as the State Gov ern ment may  impose, 
co nsum erm  recov er from any peiso n to whom energy is sold, 
wi tho ut sane- the duty which  falls to be pai d by the licensee und er 
tionof State t hi s Act.
Go ver nm ent .
Expl ana tion .—Where the Sta te Gov ern ment permits 
a licensee to cha rge duty lro m the  consumer, the  
duty sha ll not be deemed  to be pa rt of the price 
charg ed for the energy by the licensee.
R  . , 6. (1) If  the Sta te Governme nt so directs by a
ret urn s.3 general or special orde r, the  Board or a licensee or 
a person generating energy for his own use or con ­
sum ption shall ma intain  such rec ord  an d in such, 
form  and ma nner as may  be pres cribed show ing—
(a) the  units of ene rgy gen erated or received 
by it  or him for su pply  to  the consumer ; ,
(i) the  units of energy supp lied to the consu mer 
or consumed by it or him ;
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(c) the  a mo unt of the  duty paya ble there on 
an d the  duty paid or recovered by him 
under this A c t;
and
(d) such oth er par ticu lars  as may be pres­
cribed.
(2) Th e Board, the licensee, or the perso n 
generating  energy for his own use or cons ump tion 
who has been dire cted  under  sub-section (1) to 
main tai n a reco rd shall submit  such return s, in such 
form and manne r an d to such autho rity as may  be 
prescribe d.
(3) Th e am ount of energy shall, for purposes of 
clauses (a) and ( Z > )  of sub-section (1), be ascerta ined in 
such manne r as may  be prescribed.
Inspectin g . 7. (1) Th e Sta te Governmen t may, by notifica-
o®cers. |i o n  j n  o gjc ;a i G azette, app oin t inspecting officers
to inspect rec ords  ma int ain ed under section 6.
(2) Th e inspectin g officers shall perfo rm such
duties and  exercise such powers as may be prescribed  
for the  p urpo se of carr ying  into effect the  provisions 
of this A ct an d the  rules mad e thereu nder.
(3) Every inspecting officer app oin ted  under 
this section shall be deemed to be a public servant, Act XLV of 
within the  m eaning of section 21 o f the  India n Pen al 18 6°- 
Code , 1860.
d U’ d * n  t ^l e °P’ n *o n  a n  autho rity  pres­
to certa in c r >he d in this beh alf,  the Board, the licensee o r the 
caa ei, person  gene rati ng energy for his own use or consump­
tio n evad es, or attem pts  to evad e the pay ment of 
duty wh ether by maintain ing  false records, submitting  
false return s, concealing the  energy supplied or by 
an y oth er means, th e Board, the  licensee or such 
person, as th e case m ay be, shall pay by way of 
pen alty , in add itio n to the  duty pay able  under this 
Act, a sum not exceeding four times the  am ount of 
the  d uty to be determ ined by the  prescribed auth ority :
Provided th at  no action under  this sub-section 
shall b e take n witho ut affording a reaso nable oppor­
tunity of  being hea rd to the Board, the  licensee or such 
person.
(2) An app eal sha ll lie against an order passed 
under sub-section (1) to su ch aut hority , with in such 
period an d on pay me nt oTsucfff lees' as may  be pre g.- 
cribed.

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Recovery 
of duty.
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(3) An ord er passed on appea l und er sub-se ction 
(2) shall be final.
(4) An orde r for the  pay me nt of any pena lty 
ma de under this section shall be witho ut prejudice 
to any prosecution ins titu ted  for an offence und er 
diis Act.
9. Any dut y due un der thi s Act or penalty im ­
posed under section 8 which remains unp aid, whether 
by a consumer to the  Board or by tire Board or 
a licensee or a person generating energy for his own use 
or cons ump tion, to the  S tate Government, shall be 
recoverable as an arr ear of land revenue or by 
ded ucti on from amounts paya ble by the State  
Gov ern ment to th e Board or the  licensee or such person.
Power to 10. Where a consu mer or a licensee fails to pay 
disc on ce rt the electricity duty to the  Board or a  consumer fails 
su PP b^  m en tt o  Pa Y  s u c ^ dut y to a licensee who is authorised to 
of^uiy™ recover the duty from the  consumers under section 5, 
the Board or the  licensee mav exercise the power 
conferred  on  a licensee by sub-se ction (1) of section Central 
24 o f the  Ind ian  Electric ity Act, 1910, fo r th e recove ry Ac t 9 of  
of a ny charge or sum due in resp ect of energy sup- 1 9 1 0 - 
nlie d by it or him
Penaltie s. H . Jf any  person —
(a) req uir ed by section 6 to keep  reco rd or to 
submit retu rns fails to keep  or submit the 
same in the  prescribed form  or manne r o r 
subm its a ret urn which is false, or
(f c) intentionally obstructs an inspecting office i 
app ointed under  section 7 in the  exercise 
©f his powers an d duties un de r this Act 
and the rules mad e thereu nde r, or
(c) contravenes an y such rule, 
he shall be liab le, on conviction  before a Ma gis trate, 
to a fine not exceeding  one tho usa nd rupees.
Power to 12 . The Sta te Gov ern ment may  in public interest, 
ex em pt - by notification in the  official Gazett e, exem pt any 
licensee, consumer  or p erso n from the  pay ment of the
. whole or par t of th e electricity duty for such period 
and subject to such terms and cond ition s as may  be 
specified in such notification.
powe r to 13. (1) Th e Sta te Governm ent may, by notifica-
aa ak e rules, bon  in the  official Gaz ette , make rules for the 
purp ose of  carryin g into effect the  provisions of this
Act-

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(2) In particular , and withou t pre jud ice to the 
generality of th e foregoing power, such rules  may pro­
vide for—
(c) the ma nner of  calculatin g the  duty (includ­
ing margi nal  adju stm ent) under section 3 ;
(& ) the ma nner o f collection and pay men t to the 
State  Governm ent of th e e lectricity duty by 
the  Bo ard, licensees and persons generating  
energy for t hei r own use or cons umption ;
(e) the  time and  ma nner of pay me nt of the  
electricity duty by consumers ;
(d) the  powers and  duties to be exercised and 
performed by inspecting officers ;
(e) any ot he r matter  for which provisio n is, in
the opinion of th e Sta te Gov ernm ent, neces­
sary for giving effect to the  provisions of 
this Act.
(3) Every rule mad e und er this section shall be 
laid, as soon as m ay be after it is made, before 
the Assam Legislative Assembly while it is in session for 
a total period of fourteen days which  may  be com­
prise d in one session or in two successive sessions, 
and if, before the expiry of th e session in which it is 
so laid or the  session imm edia tely follow ing, the  
Assam Legislative Assembly agree in mak ing any 
modification in the rule or the Assam Legislative 
Assembly agree th at  the rule  should not be mad e, the  
rule shall thereafter have  effect only in such modified 
form or be of no effect, as the  case may be ; so, 
however, th at  any such modification or  ann ulm ent  
shall be without prejudic e to the valid ity of anythin g 
previously done under that rule.
P. G. DAS,
Jt.  Secy, to the Govt, o f Assam, Law  D epit,

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