The Assam Electricity Duty (Amendment) Act, 2010

Registered No. - 768/97
THE ASSAM GAZETTE
EXTRAO RDINARY
PUBLISHED BY  THE AUTHORITY
276  W f l f t  7 C W S^,  2010, 16 W ,  1932 (*R P)
No. 2 76 Dis pur, Tuesday, 7th S eptember, 20 10, 16th Bh adr a, 1932 (S.E .)
GO VE RN MEN T OF AS SA M
OR DE RS  BY TH E GO VE RN OR  
LEGIS LATIV E DEPAR TM ENT :: LEG ISLATI VE BRAN CH
NO TI FI CATI ON
Th e 7th September, 2 010
No. LGL . 6 4/ 20 06 /1 6. -The follow ing Act o f the Assam Legislative Assembly which received 
the ass ent of the  Govern or is hereby  publis hed  for general information.
.  J  . ftO
AS SA M AC T NO . XX IX  O F 2010
(Rece ive d the  ass ent of  the G overn or on 31 st August, 201 0)
T H E  AS SA M  E L E C T R IC IT Y  DU TY  (A M END M ENT) AC T, 2010

2240 THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 7, 2.010
AN
ACT
— -
Preamble.
Short title, extent  
and commence­
ment.
Amend ment of 
section 3.
furth er to amen d the Assam Electricity Duty Act, 1964.
Whereas it is expedien t further to amen d the Assam Electricity 
Duty Act, 1964, h erein after referred  to as the principal Act, in the manner 
hereinafter appearing;
It is h ereby enacted in th e Sixty -first Y ear o f the Repu blic of  India 
as follows:-
1. (1) This  Act may be called the Assam Electricity Duty (Ame ndme nt)
Act, 2010.
(2) It shall have the like extent as the p rincipal Act.
(3) It shall come  into force at once.
2. In the  pr incipal Act, in se ction 3 ,-
(i) in sub-section (1), in clause (a), the word s “with in the 
State or to any consum er outside the State” shall be 
omitted;
(ii) in sub-section (2),—
(a) in clause (b), for the punctua tion mark the 
punctuation mark shall be substitute d and after the 
punctuation mark “;” so substituted, the word “or ” shall 
be inserted;
(b) after clause (b), a new  clause (c) shall be inserted, 
namely;-
“(c) generated by the State Governm ent for own use or 
cons umption.”;
(iii) after sub-section (3), a new sub-s ections (4) shall be 
inserted, namely
“(4)  The State Governm ent may, by notification in the 
Official Gazette, vary  the rate o f elec tricity duty 
under this Act and on such notif ication being issued, 
the rate of duty shall be deem ed to have been 
amended accordingly:
Assam 
Act XX 
of 1964.
Provided tha t the State Governm ent shall not vary 
the rate of  duty so as to enha nce it, in any case, 
exceeding twe nty paise pe r unit o f energy.”

THE ASSAM GA7ETTE. EXTRAORD INAR Y. SEPTEMBER 7, 2010------224 1
Insertion of 3. In the principal Act, after section 3, a new section 3A shall be inserted,
section JA. namely:-
“3A. Composition of tax liab ility .- Notwithstanding anything 
contained in this Act, the State Government may, by notification 
published in the Official Gazette and subject to such conditions and 
restrictions as it may specify therein, permit a person generating 
energy for own use or consumption to pay at his option in lieu of 
amount o f electricity duty payable under the provisions of this Act by 
such person, an amount by way of composition as may be fixed by the 
State Government in such notification on the basis of capacity of the 
generator or some other basis.”
insertion of 4. P r*n c ^ Pa ^  Act, after section 5, a new section 5A shall be inserted,
sechLn°5A° namely:-
“5A. Registration.—  (1) Every licensee or any person referred to in 
clause (c) of  sub-section (1) of section 3 generating energy for own use 
or consumption shall obtain registration from inspecting officer having 
jurisdiction over such licensee or person.
(2) The application for registration shall be made in such manner and 
in such form and on payment of such fee as may be prescribed.
(3) The inspecting officer may, on receipt of an application and after 
such en qu iry * as he considers nec ess ary *, grant to the applicant a 
certificate of registration to such licensee or person .”
Substitution of  
section 6.
Insertion of  
section 6a .
5. In the principal Act, for section 6, the following shall be substituted, 
namely:—
“6.(1) Records and  ret urns.—  The Board or a licensee or a person 
generating energy for his own use or consumption shall maintain such 
record and in such form and in such manner as may be prescribed.
(2) Such Board, licensee, or the person shall submit return, in such 
form and in such manner as may be prescribed, to the inspecting 
officer having jurisdiction over such Board, licensee or person.”
6. In the principal Act, after section 6, a new section 6A shall be inserted, 
namely:-
“6A.(1) Assessment.—  If no return in respect of any period is 
submitted by the Board, licensee or the person required to submit 
return under section 6 or if the return submitted by such Board, 
licensee or person appears to the inspecting officer to be incorrect or 
incomplete, such authority shall, after giving such Board, licensee or 
person, as the case may be, a reasonable opportunity of  being heard, 
proceed to assess to the best of his judgment the amount of electricity 
duty payable under this Act by such Board, licensee or person.

2242 THE ASSAM GAZETTE, EXTRAORDINARY, SEPTEMBER 7, 2010 ir
Substitution of  
section 7
(2) No assessment under this section shall be made after the expiry of 
eight years.
Explanation:- For the purpose of this section, “year” means the 
year commencing on the first day of  April and ending on the last 
day of  March .”
7. In the principal Act, for section 7, the following shall be substituted, 
namely:—
“7.(1) Ins pectin g officer an d exercise of pow ers.- - The taxing 
authorities appointed by the State Government under section 3 of the 
Assam Value Added Tax Act, 2003, hereinafter referred to as VAT 
law, shall also be deemed to have been appointed for the purpose of 
the administration of  this Act and the authorities competent to register, 
receive returns, assess or re-assess, recover and enforce payment of  tax 
and impose penalty under VAT law, shall, within their local 
jurisdiction under the VAT law, be competent to register, receive 
returns, assess or re-assess, recover and enforce payment of  duty 
including imposition of penalty due from the Board, licencee or any 
person whose place of  business is located within such jurisdiction  as if 
the electricity duty were a tax under the VAT law and the Board, 
licencee or person was a dealer, within the meaning of  the VAT law 
carrying on business within such jurisdictio n and for this purpose they 
may exercise all or any of the powers conferred upon them by or under 
the VAT  law.
A ss am
A tt
VI M  of  
2003.
(2)  Subject to the provisions of  this Act and the rules made 
thereunder, the provisions of  the Assam Value Added Tax Act, 
2003 and the rules, orders or notifications made or issued 
thereunder relating to security, interest, assessments and re­
assessments, recovery of tax, interest, penalty or any other sum 
including special mode of recovery, first charge, period of 
limitation, refund, retention of  accounts, requirement to provide 
information, transfer of  liability of  any firm or Hindu undivided 
family to pay tax in the event of  dissolution of  such firm or 
partition of  such family, inspection, search and seizure, appeals, 
revisions, references, refunds, offence and penalties, compounding 
of  offences, power to call for information, bar to certain 
proceedings, indemnity, automation, treatment of documents 
furnished by dealer as confidential and other matters for which no 
specific provision has been made in this Act and the rules made 
thereunder, shall mutatis mutandis apply, to the Board, licencee or 
any person in respect of  electricity duty levied and payable under 
this Act, as i f those provisions were mutatis mutandis incorporated 
in this Act and the rules framed and orders and notification issued 
under those provisions were mutatis mutandis framed or issued 
under the relevant provisions so incorporated under this Act.”
Ass am
Ac t
V II I ,>f 
2003.

f
__________ THE AS SAM GAZETTE, EXT RAO RDINAR Y, SEPT EM BE R 7, 2010____ 2243
Substitution o f 
section 11
8. In the  prin cip al Act, for sec tion 11, the  f ollowing shall be sub stituted, 
nam ely:-
“11. O ffences and prose cution.—  Whoever,-
(a) being liab le to pay dut y under this Act, does not get him self 
regi stered;
(b) fails to keep true and pro per record  or knowing ly prepar es or 
pro duces  in cor rec t record;
(c) fails to subm it return , wi tho ut any rea son able cau se or s ubm its 
a false  or inco rrect retu rn;
(d) fails  to pay duty in accor dan ce with the  pr ovision of the  Act or  
fails t o dep osit any dem and u nder the  prov ision o f the Act;
(e) intentionally obstruct s an ins pec ting off ice r in the exe rcise o f 
his powe rs and duties  under this Act and  the  rul es made 
the reu nder; or
(f) wil lfully evade s or atte mp ts to eva de duty leviable und er this 
Act;
(g) willfu lly acts in contrave ntion of any  pro vis ion  of this Act or  
the rule s mad e the reu nder, -
sha ll, witho ut pre jud ice to his liab ility to pay  duty and oth er due s 
pay abl e by  him u nd er this Act, o n conviction  b efo re a M agistra te, be 
punis hed  wi th sim ple imprison me nt for a per iod  which shall not be 
less th an  six mo nth s but m ay exten d to three years  and shall also be 
liab le to pay a f ine not e xce edi ng fif ty tho usa nd ru pees. ”
MOHD. A. HAQUE,
Secretary to the Government of  Assam, 
Legislative Department, Dispur.
GUWAHAT1- Printed & P ubl ished by the Dy. Director (P&S), D irectorate  ofPtg. & Sty., Assam , Guwahati-21
tFx -Gaw ttplNn ^51 -600-^)0-7- 9-2* 10

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