LexThe Himachal Pradesh Electricity (Duty) Act, 2009
Himachal Pradesh · state statute
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THE HIMACHAL PRADESH ELECTRICITY (DUTY) ACT, 2009
ARRANGEMENT OF SECTIONS
Sections:
1. Short title.
2. Definitions.
3. Levy of electricity duty on consumption or supp ly of energy.
4. Collection and payment of electricity duty.
5. Records and returns.
6. Inspecting Officers.
7. Penal duty to be paid in certain cases.
8. Recovery of duty.
9. Power to disconnect supply for non-payment of d uty.
10. Penalties.
11. Power to exempt from payment of electricity du ty.
12. Inspecting Officers to be public servant.
13. Indemnity to persons acting under this Act.
14. Previous sanction of the Government.
15. Power to make rules.
16. Power to remove difficulties.
17. Repeal and savings.
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THE HIMACHAL PRADESH ELECTRICITY (DUTY) ACT, 2009
(ACT NO. 13 OF 2009)
1
(Received the assent of the Governor on the 17 th September, 2009 and
was published both in Hindi and English in the Rajp atra, Himachal Pradesh,
dated the 22 nd September, 2009, pp. 3995-4008).
An Act to re-enact the law to provide for the levy of electricity duty on
consumption or supply of electricity in the State o f Himachal
Pradesh and matters connected therewith or incidental thereto.
1. Passed in Hindi by the Himachal Pradesh Vidhan S abha. For Statement of Objects
and Reasons see the Rajpatra, Himachal Pradesh, dat ed 20 th August, 2009, pp.
2724 and 2731.
2 THE HIMACHAL PRADESHELECTRICITY (DUTY) ACT, 2009
Amended, repealed or otherwise affected by,-
H.P. Act No. 17 of 2010 1 assented to by the Governor on the 6 th
September, 2010, published both in Hindi and Englis h in the
Rajpatra, Himachal Pradesh on the 9th September, 2010, pp. 4440-
4442, effective from 23 rd July, 2010.
BE it enacted by the Legislative Assembly of Himachal Pradesh in the
Sixtieth Year of Republic of India as follows:-
1. Short title .- This Act may be called the Himachal Pradesh
Electricity (Duty) Act, 2009.
2. Definitions .- In this Act, unless the context otherwise requires,-
(a) "Board" means the Himachal Pradesh State Electr icity
Board constituted under sub-section (1) of section 5 of the
repealed Electricity (Supply) Act, 1948 (Act No. 54 of
1948);
(b) "consumer" means any person or establishment wh o uses or
consumes energy and includes categories of consumer s
specified under section 3 of this Act ;
(c) “consumption” in relation to electricity means electrical
consumption per Kilowatt/KVA recorded as KWh or KVAh.
by a licensee or consumer;
(d) “energy” means electric energy;
(e) “Inspecting Officer” means a person appointed as such by
the State Government under sub-section (1) of section 6;
(f) “meter” means a set of integrating instruments used to
measure the amount of electrical energy supplied or the
quantity of electrical energy contained in the supp ly, in a
given time, which include whole current meter and metering
equipment such as current transformer, capacitor vo ltage
transformer or potential or voltage transformer wit h
necessary wiring and accessories;
(g) “prescribed” means prescribed by rules made un der this Act;
(h) “section” means section of this Act;
(i) “State Government” or “Government” means the
Government of Himachal Pradesh;
(j) “supply” in relation to electricity means the sale of
electricity to a licensee or consumer; and
1. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For Statement of Objects
and Reasons see the Rajpatra, Himachal Pradesh, dat ed 21 st August, 2010, pp.
3850 and 3853.
THE HIMACHAL PRADESH ELECTRICITY (DUTY) ACT, 2009 3
(k) the words and expressions used in this Act, bu t not defined
shall have the meanings as assigned to them in the
Electricity Act, 2003 or the Indian Electricity Rules,1956.
3. Levy of electricity duty on consumption or suppl y of energy .-
(1) There shall be levied and paid to the State Gov ernment on the energy,
generated from any source, consumed by the Board, a ny licensee, electricity
trader or generating company or supplied by the Boa rd, such licensee, trader
or company to the consumer, a duty to be called the electricity duty, in the
following manner, namely:-
(i) domestic consumers -@ 3%,
(ii) non domestic non-commercial consumers -@ 3%,
(iii) agricultural/irrigation or allied activities
supply consumers
-@ 10%,
(iv) commercial consumers -@ 8%
(v) industrial consumers,-
(a) small industrial consumers
1[(b) medium industrial consumers
(c) large industrial consumers (above
100 KW connected load)
-@ 9%,
-@ 15%
-@ 20%]
(vi) water pumping supply consumers -@ 10%,
(vii) bulk supply consumers -@ 10%,
(viii) street lighting supply consumers -@ 10%,
(ix) temporary metered supply consumers -@ 4%,
(x) other category of consumers not covered
under clauses (i) to (ix) above
-@ 10% and ,
(xi) In case of electrical energy generated by
diesel generating sets (or by what so ever
mode) for use of construction of power
projects or captive/ standby for own
consumption by the licensee or consumer,
electricity duty per unit :
-@ 30 paise:
Provided that the percentage mentioned against each categories shall
be applicable on energy charges only (excluding met er rent, service charges
etc.).
(2) Nothing in section 3 shall apply to the consump tion or sale of
electricity which is-
1. Substituted for sub-clause (b) vide H.P. Act No. 17 of 2010, effective from 23 rd
July, 2010.
4 THE HIMACHAL PRADESHELECTRICITY (DUTY) ACT, 2009
(a) consumed by the Government of India, State Gov ernment or
sold to the Government of India or other Government (s)
within the territories of Indian Union for consumpt ion or sale
by that Government or other utilities engaged in power sector;
or
(b) consumed in the construction, maintenance or o peration of
any railway by the Government of India or a railway
company operating that railway, or sold to that Gov ernment
or any such railway company for consumption in the
construction, maintenance or operation of any railway; or
(c) consumed by a licensee or by consumer generati ng energy for
their own consumption; provided the capacity of gen erator
does not exceed 10 KW.
(3) For the purpose of computing the electricity duty, the consumption
shown by the meter, starting after the first meter reading date, after the
issuance of the notification under sub-section (1) of section 3 shall be taken
into account.
4. Collection and payment of electricity duty .- (1) The State
Government shall have the first charge on the elect ricity duty and neither the
Board nor any licensee shall, without the previous sanction of the State
Government, utilize this duty to reimburse itself f or any amount, which the
State Government may owe to the Board or the licensee/ or any other agency.
(2) It shall be the duty of the Board or the licens ee consuming or
supplying electricity for consumption to pay or col lect the electricity duty
from all the consumers in its area of consumption o r supply in such form and
pay the same to the State Government quarterly or i n such manner, as may be
prescribed.
(3) In case of captive or standby generation of ele ctrical energy for
own consumption through generating sets, by whatsoe ver mode, by the
licensee or consumer, electricity duty, if any, sha ll be deposited quarterly by
the concerned consumer directly to the State Govern ment through Electrical
Inspectorate in such manner as may be prescribed.
5. Records and returns.- (1) If the State Government so directs, by a
general or special order, the Board or a licensee o r a person supplying,
purchasing, generating or transmitting electricity, shall maintain such record,
in such form and in such manner, as may be prescribed, showing -
(a) the units of electricity generated, transmitted or received for
own consumption or for supply to any consumer or licensee;
(b) the units of electricity supplied to any consu mer or consumed
by it or him;
(c) the amount of electricity duty payable thereon and the
electricity duty paid or recovered by him, under this Act; and
(d) such other particulars, as may be prescribed.
THE HIMACHAL PRADESH ELECTRICITY (DUTY) ACT, 2009 5
(2) The Board, the licensee or the person generatin g or purchasing
electricity, directed by the State Government under sub-section (1) to maintain
records, shall submit such returns in such form and in such manner and to
such authority, as may be prescribed.
(3) For the purposes of clauses (a) and (b) of sub- section (1), the
amount of energy shall be ascertained by the Chief Electrical Inspector in
such manner as may be prescribed.
6. Inspecting Officers .- (1) The State Government may, by
notification in the Official Gazette, appoint Chief Electrical Inspector and any
other officer, to assist the Chief Electrical Inspe ctor, to be the Inspecting
Officer to inspect records and returns maintained under section 5.
(2) The Inspecting Officer shall perform such duties and exercise such
powers, as may be prescribed, for the purpose of ca rrying into effect the
provisions of this Act and the rules made thereunder.
7. Penal duty to be paid in certain case .- (1) If in the opinion of the
Inspecting Officer, the Board or the licensee or th e electricity trader or the
generating company or the consumer, as the case may be, evades or attempts
to evade or willfully omits or neglects the payment of duty, whether by
maintaining or manipulating false records or by sub mitting false returns or by
concealing the energy consumed or by any other mean s, the Board, the
licensee, the electricity trader, the generating company or the consumer, as the
case may be, shall pay by way of penalty, in additi on to the duty payable
under this Act, a sum not exceeding four times the amount of the electricity
duty, as may be determined by the Inspecting Office r, by passing an order in
this regard:
Provided that no penalty under this sub-section sha ll be imposed
without affording a reasonable opportunity of being heard to the Board, the
licensee, the electricity trader, the generating company or the consumer, as the
case may be.
(2) An appeal shall lie against an order passed und er sub-section (1)
to such authority within such period and on payment of such fee, as may be
prescribed.
(3) An order passed on appeal under sub-section (2), shall be final and
binding on the parties to the dispute.
(4)An order for the payment of any penalty, made un der this section,
shall be without prejudice to any prosecution and o ther penalty which may be
instituted or imposed, as the case may be, under this Act.
8. Recovery of duty .- (1) Any electricity duty due under this Act, or
penalty imposed under section 7, which remains unpa id, whether by a
consumer to the Board or to the distributing licens ee, or by the Board or the
distributing licensee to the State Government, shal l be recoverable as an
arrears of land revenue or by deduction from the amounts payable by the State
Government to the Board or the distributing licensee or such consumer.
6 THE HIMACHAL PRADESHELECTRICITY (DUTY) ACT, 2009
(2) When any sum of electricity duty or penalty has fallen due, but
has not been paid, the Inspecting Officer may, subj ect to the provisions of the
rules made in this behalf under this Act, make an a pplication to the Collector
to recover the sum due as if it were an arrears of land revenue.
(3) An application made under sub-section (2), shall state-
(i) the name and description of the defaulter,
(ii) the amount of arrear of which recovery is req uired; and
(iii) the circumstances which have made the applic ation
necessary.
(4) On receipt of the application, the Collector sh all proceed to
recover the amount as arrears of land revenue under the Himachal Pradesh
Land Revenue Act, 1954.
(5) Notwithstanding anything contained in any law f or the time being
in force, the movable and immovable property of the Board or any licensee, or
electricity trader or a generating company shall no t be liable to be taken in
execution of a decree or order of any court, until the electricity duty payable
by the Board or the licensee or the electricity tra der or the generating
company, as the case may be, to the State Government has been paid.
Explanation. - The expression “Collector” shall have the same
meaning as assigned to it under the Himachal Prades h Land Revenue Act,
1954.
9. Power to disconnect supply for non-payment of du ty .- Where
the consumer fails to pay the electricity duty due from him in respect of the
electricity supplied, the Board or the distribution licensee supplying
electricity, as the case may be, may, after giving not less than fifteen days’
notice in writing, cut off the electricity supply t o such person, until the entire
electricity duty is paid.
10. Penalties.- If any person.-
(a) required under section 5 to maintain records o r to submit
returns, fails to keep or submit the same in the pr escribed
form or manner or submit a return which is false; or
(b) intentionally obstructs an Inspecting Officer in the exercise of
his powers and discharge of his duties under this A ct and the
rules made thereunder; or
(c) contravenes any of the provisions of this Act or the rules
made thereunder;
shall be liable to pay fine, not exceeding one lac rupees, as may be
determined by the prescribed authority.
11. Power to exempt from payment of electricity dut y .- (1) The
State Government may, in public interest, by notifi cation in the Official
Gazette, exempt any licensee, consumer or person fr om the payment of the
THE HIMACHAL PRADESH ELECTRICITY (DUTY) ACT, 2009 7
whole or part of the electricity duty for such peri od and subject to such
conditions as may be specified in such notification.
(2) The State Government may, by notification, revi se the rates of
electricity duty not exceeding 50% at any one time, of the rates specified
under section 3.
12. Inspecting Officers to be public servants .- Every Inspecting
Officer, appointed under section 6 of this Act, sha ll be deemed, while acting
or purporting to act in pursuance of any of the pro visions of this Act, to be
public servant within the meaning of section 21 of Indian Penal Code, 1860.
13. Indemnity to persons acting under this Act .- No suit,
prosecution or other legal proceedings shall be ins tituted against any person
for anything which is in good faith done or intended to be done under this Act.
14. Previous sanction of the Government .- No prosecution for any
offence, punishable under this Act shall be instituted, except with the previous
sanction of the State Government.
15. Power to make rules .- (1)The State Government may, by
notification in the Official Gazette, make rules fo r carrying into effect the
provisions of this Act.
(2) In particular and without prejudice to the gene rality of the
foregoing power, such rules may provide for all or any of the following
matters, namely:-
(a) the manner of payment and collection of electri city duty
under sections 3 and 4;
(b) the form and manner in which record shall be ma intained
under sub-section (1) of section 5;
(c) prescription of particulars under clause (d) o f sub-section (1)
of section 5;
(d) the manner of submitting the returns and the au thority to
whom these are to be submitted under sub-section (2 ) of
section 5;
(e) the powers and duties to be exercised and perfo rmed by the
Inspecting Officers under sub-section (2) of section 6;
(f) the authority to whom appeal shall lie, the pe riod within
which appeal shall lie and the fee for filing such appeal under
sub-section (2) of section 7;
(g) the authority by whom the fine is to be determi ned under
section 10; and
(h) any other matter required to be prescribed or w hich may be
prescribed by or under this Act.
(3) Every rule made under this section shall be laid, as soon as may be
after it is made, before the State Legislative Assembly while it is in session for
8 THE HIMACHAL PRADESHELECTRICITY (DUTY) ACT, 2009
a total period of not less than ten days which may be comprised in one session
or two or more successive session, and if, before t he expiry of the session in
which it is so laid or the successive sessions as a foresaid, the House agrees in
making any modification in the rule or the House ag rees that the rule should
not be made, the rule shall, thereafter, have effec t only in such modified form
or be of no effect, as the case may be, so, however, that any such modification
or annulment shall be without prejudice to the vali dity of anything previously
done under that rule.
16. Power to remove difficulties .- (1) If any difficulty arises in
giving effect to the provisions of this Act, the St ate Government may, by
order published in the Official Gazette, make such provisions not inconsistent
with the provisions of this Act, as may appear to b e necessary for removing
the difficulty.
(2) Every order made under this section, shall be l aid, as soon as after
it is made, before the State Legislative Assembly:
Provided that no such order shall be made under thi s section after the
expiry of a period of two years from the date of commencement of this Act.
17. Repeal and savings .- (1) The Himachal Pradesh Electricity
(Duty) Act, 1975 (11 of 1975) is hereby repealed.
(2) Notwithstanding such repeal anything done or an y action taken or
purported to have been done or taken, any electrici ty duty levied, any rule,
notification, inspection, order or notice made or i ssued, shall, in so far as it is
not inconsistent with the provisions of this Act, c ontinue to be in force and be
deemed to have been done or taken or made in exerci se of the powers
conferred by or under the provisions of this Act as if this Act was in force on
the date on which such thing was done or such actio n was taken unless and
until it is superseded by or under this Act and the electricity duty and other
amount due under the Act, so repealed, may be colle cted as if they have
accrued under this Act.
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