The KERALA ELECTRICITY DUTY (VALIDATION ) ACT, 1965

THE KERALA ELECTRICITY DUTY (V ALIDA TION ) ACT, 1965
(No. 3 of 1965)
CONTENTS
Preamble.
Sections:
1. Short title and commencement.
2. Definitions.
3. V alidation of levy and collection of duty on sales of electrical energy.
THE  KERALA  ELECTRICITY  DUTY (V ALIDA TION ) ACT, 1965*
(No.3 of 1965)
1[*****]
An  Act  to  validate  the  levy  and  collection  of  duty  on  sales  of  electrical  energy  under the
Travancore-Cochin Electricity Duty Act, 1950.
2[Preamble.—WHEREAS it is expedient to validate the levy and collection of duty on sales
of electrical energy under the Travancore-Cochin Electricity Duty Act, 1950;
BE it enacted as follows:—]
1.  Short title and commencement.— (1) This Act may be called the Kerala Electricity Duty
(V alidation) Act, 1965.
(2)  It shall come into force at once.
2.  Definitions.— In this Act,—
(a)  “duty” means the duty on sale of electrical energy;
(b)   “repealed  Act”  means  the  Travancore-Cochin  Electricity  Duty  Act,  1950
(Travancore-Cochin Act IV of 1950), repealed by section 16 of the Kerala Electricity Duty Act,
1963 (Kerala Act 23 of 1963).
3.   Validation  of  levy  and  collection  of  duty  on  sales  of  electrical  energy.—(1)
Notwithstanding any judgment, decree or order of any court, all duties levied or collected or
purporting to have been levied or collected under the repealed Act and the rules made thereunder
before the 15 th day of April, 1963, shall be deemed to have been validly levied or collected  in
accordance with law as if the provisions of the repealed Act and of the rules made thereunder, in
so far as such provisions relate to the levy and collection of such duty had been included in, and
formed part of, this section and this section had been in force at all material times when such
duty was levied or collected; and accordingly,—
(a)  no suit or other proceeding shall be maintained or continued in any court for the
refund of any duty paid under the repealed Act and the rules made thereunder;
(b)  no court shall enforce a decree or order directing the refund of any duty paid
under the repealed Act and the rules made thereunder; and
* President’s Act enacted on the 9 th July, 1965 and published  in the Kerala Gazette Extraordinary No. 61 dated
14th  July, 1965.
1. Omitted by Act 8 of 1968.
2. Substituted by Act 8 of 1968.
(c)  any duty levied under the repealed Act and the rules made thereunder before the
15th day of April, 1963, but not collected, may be recovered in the manner provided under the
repealed Act and the rules made thereunder.
(2)  For the removal of doubts, it is hereby declared that nothing in sub-section (1) shall
be construed as preventing any person from claiming refund of any duty paid by him in excess of
the amount due from him under the repealed Act and the rules made thereunder.

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