LexThe Maharashtra Electricity Duty Act, 2016
Maharashtra · state statute
Open in Lexace · Ask the AI about this act2016 : Mah. XXVI] 1
THE MAHARASHTRA ELECTRICITY DUTY ACT, 2016
[Text as on 28th April 2025]
——————
CONTENTS
PREAMBLE.
SECTIONS.
1. Short title, extent and commencement.
2. Definitions.
3. Duty on units of energy consumed.
4. Power to exempt electricity duty.
5. Power to modify rates of electricity duty.
6. Payment and recovery of electricity duty.
7. Licensee, etc., to keep books of accounts and submit returns.
8. Appointment of Electricity Duty Inspectors.
9. Powers of Electricity Duty Inspectors.
10. Appellate Authority.
11. Applicability of interest in case of delayed payment.
12. Offences and penalties.
13. Offences by companies.
14. Protection of action taken in good faith.
15. Power to make rules.
15A. Removal of doubt.
16. Repeal and savings.
17. Power to remove difficulties.
SCHEDULE A
SCHEDULE B
SCHEDULE C
2 The Maharashtra Electricity Duty Act, 2016 [2016 : Mah. XXVI
2016 : Mah. XXVI] The Maharashtra Electricity Duty Act, 2016 3
LIST OF AMENDMENT ACT
1. Amended by Mah. 13 of 2024 (19-1-2024)
4 The Maharashtra Electricity Duty Act, 2016 [2016 : Mah. XXVI
2016 : Mah. XXVI] The Maharashtra Electricity Duty Act, 2016 5
MAHARASHTRA ACT No. XXVI OF 20161
[THE MAHARASHTRA ELECTRICITY DUTY ACT, 2016.]
[This Act received the assent of the Governor on the 6th August 2016; assent first published in the
Maharashtra Government Gazette, Part IV, on the 8th August 2016.]
An Act to provide for levying a duty on consumption of electrical energy in the State of
Maharashtra and for matters connected therewith or incidental thereto.
WHEREAS due to the enactment of the Electricity Act, 2003 (36 of 2003) by the Central
Government, radical changes have been ushered in the management of generation, transmission and
supply of electricity, and new concepts like power trading, exchange of power, open access,
de-licensing of electricity generation, etc. have been introduced wh ich are not the part of the
Maharashtra Electricity Duty Act ;
AND WHEREAS after considering the changes made by the said Electricity Act, the Government
of Maharashtra considers it expedient to make a comprehensive law to provide for the levy of a duty on
consumption of electrical energy in the State of Maharashtra covering all categories of electricity
consumers as per the said Electricity Act, by repealing the existing Maharashtra Electricity Duty Act
(XL of 1958) ; it is hereby enacted in the Sixty-seventh Year of the Republic of India as follows :—
1. Short title, extent and commencement. — (1) This Act may be called the Maharashtra
Electricity Duty Act, 2016.
(2) It extends to the whole of the State of Maharashtra.
(3) It shall come into force on such date 2 as the State Government may, by notification in the
Official Gazette, appoint.
2. Definitions.— (1) In this Act, unless the context requires otherwise,—
(a) “Captive generation” means an energy generated from a ‘Captive generating pl ant’
defined in clause ( 8) of section 2 of the Electricity Act, and the rules made thereunder by the
Central Government in this behalf ;
(b) “Co -generation” means an energy generated in a process, which simultaneously
produces two or more forms of useful energy including electricity ;
(c) “Commission” means the Maharashtra Electricity Regulatory Commission constituted
by the State Government under section 82 of the Electricity Act ;
(d) “Consumer” means any person who is supplied with electricity for his own use by a
licensee or the Government or by any other person engaged in the business of supplying
electricity to the public under the Electricity Act, or any other law for the time being in force and
includes any person whose premises are for the time being connected for the purpose of receiving
electricity with the works of a licensee, the Government or such other person, as the case may be ;
(e) “Consumption charges” means the charges levied by the licensee under this Act for the
energy consumed by a consumer which shall include the fixed charges such as demand charges,
variable charges such as energy charges, fuel adjustment charges and reliability charges, as per
the tariff approved by the Commission, but does not include the penal charges or incentives, for
delayed or prompt payment, power factor, harmonics, load factor, interest charged thereof and
compounding charges on assessment, as the case may be ;
(f) “Electrical Inspector” means a person appointed by the State Government under
sub-section (1) of section 162 of the Electricity Act ;
(g) “Electricity Act” means the Electricity Act, 2003 (36 of 2003) ;
1 For Statement of Objects and Reasons of the L. A. No. XXXIV of 2016 (English) see Maharashtra Government Gazette,
2016, Part V-A, Extraordinary No. 30, dated 25th July 2016, P. 17.
2 This Act come into force vide G. N., I. E. and L. D., No. ELD. 2012/CR 1 11/NRG-1., dated the 31 st August 2016, with
effect from 1st September 2016.
6 The Maharashtra Electricity Duty Act, 2016 [2016 : Mah. XXVI
(h) “Electricity Duty Insp ector” means a person appointed by the State Government under
sub-section (1) of section 8 ;
(i) “Energy” means electrical energy generated, transmitted, distributed, consumed, traded
or wheeled for any purpose ;
(j) “Generating company” means any company or body corporate or association or a body of
individuals, whether incorporated or not, or artificial juridical person, which owns or operates or
maintains a generating station ;
(k) “Government” or “State Government” means the Government of Maharashtra ;
(l) “Independent Power Producer (IPP)” means a producer of electrical energy which is not
a public utility but which makes electrical energy available for sale to utilities or end users ;
(m) “Industry” means an industrial undertaking declared as such under any other law for the
time being in force in the State of Maharashtra and includes the industries covered by the various
industrial policies declared by the State Government, from time to time ;
(n) “Licensee” means a person who has been granted lic ence under section 14 of the
Electricity Act, for transmission, distribution, supply, trading in electricity and includes those
who hold status of a deemed licensee and also those exempted under section 13 of the Electricity
Act ;
(o) “Open access” means the non-discriminatory provision for the use of transmission lines
or distribution system or associated facilities with such lines or system by any licensee or
consumer or a person engaged in generation in accordance with the regulations made by the
Commission ;
(p) “Prescribed” means prescribed by rules made under this Act ;
(q) “Renewable Energy” means the grid quality electricity generated from Renewable
Energy Sources, which are a part of earth’s natural environment and can replenish with the
passage of time, either through biological reproduction or other naturally recurring processes,
such as sunlight, wind, rain, tides, waves, geothermal heat, biomass, biofuels but does not include
fossil fuel ;
(r) “Renewable Energy Sources” means the renewable so urces such as Mini, Micro and
Small Hydro, Wind, Solar, Biomass including Bagasse or Agricultural Waste, Bio -fuel, urban or
Municipal Solid Waste, Industrial Waste and such other sources recognised or approved by the
Ministry of New and Renewable Energy of the Government of India ;
(s) “Schedule” means the Schedule appended to this Act ;
(t) “Standby generation” means generation of electricity done in absence of existing
licensee’s electric supply due to failure or interruption or load shedding or outage taken by
electricity supplier on account of maintenance, repairs, but not due to the disconnection of supply
in default of payment as per the provisions of section 56 of the Electricity Act ;
(u) “Unit” means unit of measurement of energy consumed in Kilowatt per hour (kWh).
(2) Words and expressions used in this Act but not defined herein shall have the same meanings
as assigned to them under the Electricity Act, 2003 (36 of 2003).
3. Duty on units of energy consumed. — (1) Subject to the provisions of sub-section (2), there
shall be levied and paid to the State Government, on the consumption charges or the units of energy
consumed, a duty (hereinafter referred to as “Electricity Duty” ) at the rates classified as per the Tariff
Schedule of the Commission, from time to time, on the basis of use of the premises by the consumer on
whose name energy is supplied by the licensee, or a consumer who is consuming energy produced
from an independent source other than that supplied by the licensee, for his own use as specified in the
Schedules, which are based on the following classifications :—
(a) the consumption charges where energy is supplied by the licensee ;
2016 : Mah. XXVI] The Maharashtra Electricity Duty Act, 2016 7
Explanation.— For the purpose of this sub-section, “use of the premises by the consumer on
whose name energy is supplied ” means the basis of purpose for which the consumer in whose
name supply has been released and measured by the meter installed at point of supply by the
licensee, on which the consumption charges are billed as per the tariff, howev er, in huge
industrial parks, commercial premises or malls where electricity is supplied at single point or as
bulk consumers and further it is re -distributed as one of the utility service provided by the owner
of the premises to the end users occupying th e area on lease or rent or otherwise, whose purpose
of use of electricity at the user’s end may vary categorically ;
(b) units of energy consumed by a person and energy produced through the––
(i) Captive generation ;
(ii) Co-generation ;
(iii) Standby generation ;
(iv) Renewable Energy ; or
(v) Independent Power Producer (IPP) ;
(c) units of energy consumed which are not covered under clauses ( a) and (b), that is, open
access or other sources.
(2) Electricity duty shall not be levied on the consumption charges or energy consumed,—
(i) by the State Government excluding the public undertakings ;
(ii) by the Central Government excluding the public undertakings ;
(iii) for the purposes of, or in re spect of a school or college or institution imparting
education or training, students’ hostels, hospitals, nursing homes, dispensaries, clinics, public
streets lighting, public water works, sewerage systems, public gardens including zoos, public
museums, administrative offices forming whole or, as the case may be, a part of system run by
any local bodies constituted under any law for the time being in force in the State of
Maharashtra ;
(iv) by the Government hostels ;
(v) by any licensee, or by any othe r person engaged in the business of supplying electricity
to the public under the Electricity Act, for the purposes directly connected with construction,
maintenance, operation of any transmitting and distributing system, including the losses incurred
therein ;
(vi) by any generating company for the purposes directly connected with construction,
maintenance and operation of generating plant ;
(vii) where the energy is generated by any person for the purpose of supplying it for the use
of vehicles or vessels 1[* * * * *] ;
(viii) where the electricity is generated at a voltage not exceeding 100 volts.
(3) Notwithstanding anything contained in sub -section ( 2), in respect of the premises used for
residential purposes there shall be levied and paid to the State Government an electricity duty on the
consumption charges as per Schedule A.
4. Power to exempt electricity duty. — Subject to the conditions as it may impose, the State
Government may, if considers it necessary in the public interest so to do, by no tification in the Official
Gazette, exempt, prospectively or retrospectively, the electricity duty on the consumption of energy, in
the whole or any part of the State, in respect of any class of premises or purposes, in such areas and for
such period as may be specified therein, or in respect of energy consumed up to a specified limit, from
the payment of the whole or any part of the electricity duty payable as per the Schedules, having
regard to—
1 These words were deleted by Mah. 13 of 2024, s. 2.
8 The Maharashtra Electricity Duty Act, 2016 [2016 : Mah. XXVI
(i) the availability and price of energy prevailing therei n and to the state of industrial or
agricultural development, educational, medical aid, facilities, social conditions, and
(ii) the various policies and need, and conditions of overall development in the areas
declared by general or special order, specified in this behalf :
Provided that, nothing contained in this Act shall affect any order issued in this regard
before the commencement of this Act, and such order shall continue to be in force till the period
mentioned therein expires, and where such perio d is not mentioned, any further order is issued in
that respect under the provisions of this Act.
5. Power to modify rates of electricity duty. — The State Government may, by notification in
the Official Gazette, subject to such terms and conditions as ma y be specified therein, modify the rates
of electricity duty in respect of such class of consumers, such type of generation, in such areas and for
such period as specified.
6. Payment and recovery of electricity duty. — (1) Every licensee shall collect a nd pay to the
State Government at the time and in the manner prescribed, the proper electricity duty payable under
this Act, based on—
(i) the consumption charges in respect of energy supplied by him to consumers classified
under clause (a) of sub-section (1) of section 3, as per Schedule A;
(ii) the units of energy consumed in respect of energy supplied by wheeling to the
consumers availing open access facility classified under clause (c) of sub-section (1) of section 3,
as per Schedule C and also as per prevailing rates of consumption charges of distribution
company or licensee which are mentioned in Schedule A.
(2) The duty so payable shall be a first charge on the amount recoverable by the licensee for the
energy supplied or wheeled by him, and shall be a debt due by him to the State Government :
Provided that, where the licensee has been unable to recover his du es for the energy supplied or
wheeled by him, he shall not be liable to pay the duty in respect of the energy so supplied.
(3) Every person, who falls under clause ( b) of sub -section (1) of section 3, who consumes the
energy fully or partly for his own us e or supplies to any other person or persons, shall pay to the State
Government, at the time and in the manner prescribed, the proper electricity duty payable under this
Act in respect of the energy consumed by him or by the consumers to whom he has supplied energy, as
per Schedule B. He may recover the portion of the electricity duty on the energy consumed by the other
person or persons to whom he has supplied energy.
(4) Every person, not being a licensee or generating company, who falls under clause ( c) of
sub-section (1) of section 3, consumes energy and utilises fully or partly for his own use or supplies to
any other person or persons, shall pay to the State Government, through the licensee, at the time and in
the manner prescribed, the proper electr icity duty payable under this Act in respect of energy
consumed by him or by the consumers to whom he has supplied energy, as per Schedule C. He may
recover the portion of the electricity duty on the energy consumed by the other person or persons to
whom he has supplied the energy :
Provided that, where a person falling under sub -section (3) or sub-section (4) has been unable to
recover his dues for the energy supplied by him to any other person or persons, he shall be liable to pay
the duty in respect of the energy so supplied.
(5) Nothing contained in sub -sections ( 3) and ( 4) shall apply if the energy is supplied to the
licensee.
(6) Where any person fails or neglects to pay, at the time and in the manner prescribed, the
amount of electricity duty due f rom him, the licensee, or as the case may be, the person supplying
energy, may, without prejudice to the right of the State Government to recover the amount under
section 11, deduct such amount of electricity duty from the amount, if any, on account of dep osit or
refund due, with the licensee or the person supplying energy, after giving not less than seven clear
days’ notice in writing to such consumer or person to whom energy is supplied, cut off the supply of
2016 : Mah. XXVI] The Maharashtra Electricity Duty Act, 2016 9
energy to such consumer or person, if the dues are not recoverable from the deposit or refund available
with him; and he may, for that purpose, exercise the powers conferred on a licensee by sub -section (1)
of section 56 of the Electricity Act, for the recovery of any charge or sum due in respect of
consumption charges on the energy consumed.
(7) The licensee shall be entitled to a rebate of such amount as may be determined by the State
Government, from time to time, regard being had to the cost of collection of the duty incurred by
such licensee.
(8) Notwithstanding anything contained in the foregoing sub -sections, where the State
Government is satisfied that there is a bona fide mistake, on the part of any licensee or a person
supplying energy to the consumers or consuming energy for his own use, i n paying the proper
electricity duty, on account of wrong meter reading or misclassification of consumption falling under
any particular Part or clause in the Schedule, the State Government may, at any time, by an order,
waive or write -off, with retrospective effect, the recovery of the amount of the electricity duty or any
part thereof due at the proper rate and the amount of interest thereof, if any, payable for delayed
payment under section 11.
7. Licensee, etc., to keep books of accounts and submit re turns.— Every licensee, and every
person consuming energy, who falls under sub -section ( 1) of section 3 shall, save in respect of the
energy exempted from the electricity duty under sub-section (2) of section 3, keep books of accounts in
the prescribed for m and submit to the State Government or to the officer appointed by the State
Government in this behalf the returns in such form and at such times as may be prescribed, showing the
units of electricity consumed by him, or as the case may be, supplied by him to each consumer, and the
amount of the duty payable thereon and recovered or paid by him under section 6.
8. Appointment of Electricity Duty Inspectors. — (1) The State Government may, by
notification in Official Gazette, appoint any person as it think s fit, having the prescribed qualifications
to be Electricity Duty Inspectors for the purposes of this Act.
(2) The Electricity Duty Inspectors appointed under sub -section (1) shall work under the control
of the Electrical Inspector.
(3) Every Electricity Duty Inspector shall be deemed to be a public servant within the meaning of
section 21 of the Indian Penal Code (45 of 1860).
9. Powers of Electricity Duty Inspectors. — (1) Subject to the provisions of any rules made by
the State Government in this behalf, an Electricity Duty Inspector may—
(i) require production for inspection of such books and records as may be necessary for
ascertaining or verifying the amount of electricity duty leviable under this Act ;
(ii) enter and search any premises where ene rgy is, or is believed to be supplied for the
purpose of—
(a) verifying the statements made in the books of accounts kept, and returns submitted
under section 7 ;
(b) checking, reading and testing of meters ;
(c) verifying the particulars required in connection with the levy of electricity duty;
(iii) exercise such other powers and perform such other duties as may be necessary for
carrying out the purposes of this Act and the rules made thereunder.
(2) All searches made under sub -section (1) shall be made in accordance with the provisions of
the Code of Criminal Procedure, 1973 (2 of 1974).
10. Appellate Authority. — (1) Where any question arises as to the Part or clause in the
Schedules under which category consumption of energy falls, or where the en ergy is consumed for
different utilization purposes, what portion of consumption shall be governed by such Part or clause,
the question shall be referred for decision to such authority, as the State Government may, by
10 The Maharashtra Electricity Duty Act, 2016 [2016 : Mah. XXVI
notification in the Official Gazette, specify, for the whole or any part of the State. The authority after
such inquiry, as it deems fit, shall record its decision.
(2) The decision recorded by the authority under sub-section (1) shall, subject to any appeal under
sub-section (3) to, or revis ion under sub -section (4) by, the State Government, and the order of State
Government in such appeal or revision, be final.
(3) An appeal against the decision of the authority under sub -section ( 1) shall lie to the State
Government and such appeal shall be made within sixty days from the date of the decision.
(4) Where no appeal is made under sub -section (3), the State Government may, at any time, suo
motu, for the purpose of satisfying itself as to the legality or propriety of the decision of the authori ty
under sub -section ( 1), call for and examine the records of the case. If it appears to the State
Government that any decision so called for required to be modified, annulled or reversed, the State
Government may, after giving a person affected thereby, a n opportunity of being heard, pass such
order thereon as it thinks just.
11. Applicability of interest in case of delayed payment. — (1) Any sum due on account of
electricity duty, if not paid to the State Government at the time and in the manner prescrib ed, shall be
deemed to be in arrears, and thereupon, interest on such sum shall be payable at the rate of eighteen per
cent. per annum for the first three months immediately after the time such sum has become due, and
thereafter at the rate of twenty four per cent. per annum till such sum is paid; and the sum together with
any interest thereupon, shall be recoverable either through a civil court or as an arrear of land
revenue—
(i) if the sum was payable under sub -section (1) of section 6, either from the consumer, or,
subject to the proviso to sub-section (2), from the licensee, at the option of the State Government
or any officer authorised by the State Government in this behalf ;
(ii) if the sum was payable under sub -section (3) of section 6, either from the consumer or
from the person supplying energy and consuming fully or partly for his own use, or as the case
may be, supplying to other person, at the option of the State Government or any officer authorised
by the State Government in this behalf.
(2) Where the consumer or, as the case may be, the licensee or a person other than the licensee, or
generating company who falls under sub -section ( 3) or sub -section ( 4) of section 6, is liable to pay
electricity duty, penalty and interest, and if he makes pay ment of the amount which is less than the
aggregate of the amount of electricity duty, penalty and interest, the amount so paid shall be first
adjusted towards the amount of interest, thereafter the balance if any, towards the amount of penalty
and thereafter the balance if any, towards the amount of electricity duty.
(3) The State Government may, by general or special order, waive the whole or any part of
interest or penalty under this section in such circumstances, subject to such terms and conditions an d
for such period as may be prescribed.
(4) The State Government may, by general or special order, refund the whole or any part of
electricity duty collected from the consumer who is eligible for exemption of electricity duty under the
Act or various schemes of the Government.
12. Offences and penalties.— (1) If any person,—
(a) fails to keep books of accounts or to submit returns in accordance with the provisions of
section 7 and the rules made in that behalf under section 15 ; or
(b) contravenes any rule made under this Act ; or
(c) wilfully obstructs the Electricity Duty Inspector in the exercise of the powers conferred
upon him by or under this Act, he shall, on conviction, be punished with fine which may extend
to ten thousand rupees.
(2) No comp laint in respect of the offence committed under sub -section (1) shall be entertained
unless it is filed by the Electricity Duty Inspector.
2016 : Mah. XXVI] The Maharashtra Electricity Duty Act, 2016 11
13. Offences by companies. — (1) Where an offence under this Act has been committed by a
company, every person who a t the time, when the offence was committed, was in charge of, and was
responsible to the company for the conduct of the business of the company as well as the company,
shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished
accordingly :
Provided that, nothing contained in this sub -section shall render any such person liable to any
punishment provided under this Act, if he proves that the offence was committed without his
knowledge or that he had exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub -section (1), where an offence under this Act has
been committed by a company and it is proved that the offence has been committed with the consent or
connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other
officer of the company, such director, manager, secretary or other officer shall also be deemed to be
guilty of that offence and shall be liable to be proceeded against and punished accordingly.
Explanation.— For the purposes of this section,—
(a) “Company” means a body corporate and includes firm, association of persons or body of
individuals whether incorporated or not; and
(b) “Director” in relation to a firm, means a partner in the firm, and in relation to any
association of persons or body of individuals, means any member controlling the affairs thereof.
14. Protection of action taken in good faith. — No suit, prosecution o r other legal proceeding
shall lie against any person for anything which is, in good faith done or intended to be done under
this Act.
15. Power to make rules. — (1) The State Government may, by notification in the Official
Gazette, make rules to carry out the purposes of this Act.
(2) In particular, and without prejudice to the generality of the foregoing power, such
rules may,—
(a) Prescribe the time and manner of payment of electricity duty, for—
(i) due date of payment of electricity duty ;
(ii) payment of electricity duty by installments ;
(iii) the circumstances in which and conditions subject to which and the period for
which deferment of payment of electricity duty may be allowed under section 6 ;
(b) prescribe the procedure for securing any concession or exemption under the Act ;
(c) prescribe the form of the books of accounts to be kept, and the time at which, the form in
which and the officers to whom the returns required by section 7 to be submitted ;
(d) prescribe the qualifications of Electricity Duty Inspectors under sub -section ( 1) of
section 8 ;
(e) prescribe the rules, if any, subject to which the Electricity Duty Inspectors may exercise
the powers under sub-section (1) of section 9 ;
(f) prescribe the procedure for installation and the checking, reading and testing of meters ;
(g) prescribe the procedure for referring question to the authority, and for filing an appeal or
revision to the State Government against the decision of such authority ;
(h) prescribe the procedure and the period of limitation for claiming refund of the amount of
electricity duty paid in excess of the amount payable by the consumer under this Act ;
(i) fee for supply of copies of any documents under this Act ;
(j) to provide for giving effect to the provisions of this Act.
(3) All rules made under this Act shall be subject to the condition of previous publication.
12 The Maharashtra Electricity Duty Act, 2016 [2016 : Mah. XXVI
(4) Every rule made under this Act shall be laid, as soon as may be, after it is made, before
each House of the State Legislature, while it is in session for a total period of thirty days which
may be comprised in one session or in two or more successive sessions, and if, before the expiry
of the session in which it is so laid or the session or sessions immediately following, both Houses
agree in making any modification in any rule or both Houses agree that rule should not be made,
and notify their decision to that effect in the Official Gazette , the rule shall, from the date of
publication of such notification, have effect only in such modifie d 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 validity of anything previously done or omitted to be done under that rule.
1[15A. Removal of doubt. — For the avoidance of doubt, it is hereby declared that nothing in
this Act shall be taken to impose or authorise the imposition of, tax on the consumption or sa le of
electricity (whether produced by a Government or other person) which is,—
(a) consumed by the Government of India or sold to the Government of India for
consumption by that Government, or
(b) cons umed in the construction, maintenance or operation of any railway of the
Government of India, Metro Rail or Mono Rail or sold for consumption in t he construction,
maintenance or operation of any railway, Metro Rail or Mono Rail.]
16. Repeal and savings. — On and from the appointed day, the Maharashtra Electricity Duty
Act, (XL of 1958) shall stand repealed :
Provided that, the repeal shall not affect,—
(a) anything done or any action taken or purported to have been done or taken including any
rule, notification, order or notice made or issued under the law so repealed ; or
(b) any appointment, confirmation or declaration made or any authorization or exemption
granted or any document or instrument executed and any direction given under the law so
repealed ; or
(c) any right, privilege, obligation or liability acquired, accrued or incurred under the law so
repealed; or
(d) any investigation, legal proceedings or remedy in respect of any such right, privilege,
obligation, liability, penalty as aforesaid ; and any such investigation, legal proceedings or
remedy may be instituted, continued or enforced and any such penalty may be imposed as if this
Act had not been enacted :
Provided further that, subject to the preceding proviso, rates of duty or interest prescribed,
rules or forms framed under the provisions of the Maharashtra Electricity Duty Act, (XL of 1958)
and any appointment of Electricity Duty Inspectors made under any of the repealed provisions
shall be deemed to have been prescribed, framed or made under the corresponding provisions of
this Act, shall continue to be in force accordingly, unless and until superseded by anything done
or any action taken under this Act.
17. Power to remove difficulties. — (1) If any difficulty arises in giving effect to the provisions
of this Act, the State Government may, as occasion arises, by an order published in the Official
Gazette, do anything not inconsi stent with the provisions of this Act, which appears to it to be
necessary or expedient for the purposes of removing the difficulty :
Provided that, no such order shall be made after the expiry of a period of two years from the date
of commencement of this Act.
(2) Every order made under sub -section ( 1) shall be laid, as soon as may be, after it is made,
before each House of the State Legislature.
1 This section was inserted by Mah. XIII of 2024, s. 3.
2016 : Mah. XXVI] The Maharashtra Electricity Duty Act, 2016 13
SCHEDULE A
Electricity Duty on Consumption Charges
(See sections 3 and 6)
Sr.
No.
Tariff-Category of
electricity bill
Purpose of utilisation of
electricity supplied to various
categories of consumers.
Rate.
(1) (2) (3) (4)
PART A–
RESIDENTIAL
As per the Tariff Schedule of
the Maharashtra Electricity
Regulatory Commission-
At such rate or rates not
exceeding twenty per cent. Of
the consumption charges, as the
State Government may, either
prospectively or retrospectively,
by notification in the Official
Gazette, specify.
(i) Residential-Individual BPL
(Below Poverty Line) ;
(ii) Residential-Individual
non-BPL;
(iii) Residential common
facilities within complex
like lights, water, lift,
recreation or community
hall, club, gymnasium,
swimming pool, etc. ;
(iv) Residential students’
hostels, working women’s
or men’s hostels ;
(v) Residential -Hostels or
Homes for destitute,
physically or mentally
challenged, Old -age,
Orphanages, Rescue
Homes, Asylum,
Dharamshala ;
(vi) Religious place of
worship ;
(vii) Telephone booths run by
physically challenged
persons;
(viii) Categorised under
Residential but for social
cause ;
(ix) Any other premises not
covered above.
14 The Maharashtra Electricity Duty Act, 2016 [2016 : Mah. XXVI
(1) (2) (3) (4)
2 PART B—
COMMERCIAL
As per the Tariff Schedule of
the Maharashtra Electricity
Regulatory Commission-
(i) Business or Commercial
Establishments-Corporate
or Administrative Offices
or Shops or Shopping
Malls or Showrooms,
Banks, ATMs, etc.;
(ii) Common facilities in
Business or Commercial
Establishments like
lighting, lifts, security, fire-
fighting, waterpumping ;
(iii) Community Centers -
Marriage, Community,
Seminar, Exhibition,
Meeting or Town Halls ;
At such rate or rates not
exceeding thirty per cent. of the
consumption charges, as the
State Government may, either
prospectively or retrospectively,
by notification in the Official
Gazette, specify.
(iv) Public entertainment -
Cinemas, Theatre, Studios,
Multiplexes, Leisure or
Recreation places, etc. ;
(v) Hospitality - Hotels, Guest-
Houses, Tourism Centers ,
Restaurants, Ice -cream
Parlours, Coffee Shops,
Fast Food Centers or stalls,
etc.;
(vi)Communication- Telephone
Exchanges, Mobile
Towers, Satellite Antennas,
Public Call Centers or
Booths, TV or Radio
Stations, Internet or Cyber
Cafes, etc.;
(vii)Service oriented -Beauty
Parlours, Saloons, Service
or Repair Centers,
Laundries, Garages,
Tailoring, Call Centers,
etc.;
(viii) Institutes Educational,
Training ;
(ix) Health activitiesSports
Clubs, Health Clubs,
Gymnasium, Swimming
Pools, etc.;
2016 : Mah. XXVI] The Maharashtra Electricity Duty Act, 2016 15
(1) (2) (3) (4)
(x) Construction - New or
Renovation of Buildings,
Structures, Infrastructures,
Roads, Aerodromes,
Tunnels, Utilities, etc.;
(xi) External Illuminations of
Monumental or Heritage or
Historical Buildings,
structures, places, etc.;
(xii) Science and Research –
Research and
Development Centers,
laboratories, Aquacultures,
Fisheries, Sericulture,
Cattle Breeding,
Insemination;
(xiii) Aquaculture, Sericulture,
Fisheries ;
(xiv) Hospitals, Clinics,
Dispensaries, Pathological
Laboratories or Diagnostic
Centers or Radiological
Imaging Centers, etc. ;
(xv) Information Technology
(IT)— Software
Development, Data
Processing, etc. not
recognised under Industry
category and not having
such status given by the
Government ;
(xvi) Premises rented or leased
by the consumer along
with electricity as an
Utility Service ;
(xvii) Categorised under
Commercial but for social
cause ;
(xviii) Any other establishment
not covered above.
3 PART C—
AGRICULTURAL
As per the Tariff Schedule of
the Maharashtra Electricity
Regulatory Commission-
(i) Pumping ;
At such rate or rates not
exceeding thirty per cent. of the
consumption charges, as the
State Government may, either
prospectively or retrospectively,
16 The Maharashtra Electricity Duty Act, 2016 [2016 : Mah. XXVI
(1) (2) (3) (4)
(ii) Poultry ;
(iii) High-Tech Green Houses,
Tissue Cultures,
Mushrooms, etc. ;
(iv) Floriculture, Horticulture,
Nurseries, Plantations ;
(v) Cane Crusher, Fodder
cutter etc. for agricultural
process and self-use but
not applicable to oil mill,
flourmill, etc. ;
(vi) Cold-storages, Precooling ;
(vii) Categorised under
Agricultural but for social
cause;
(viii) Any other agricultural
activity not covered above.
by notification in the Official
Gazette, specify.
4 PART D—
TEMPORARY
As per the Tariff Schedule of
the Maharashtra Electricity
Regulatory Commission-
At such rate or rates not
exceeding thirty per cent. of the
consumption charges, as the
State Government may, by
notification in the Official
Gazette, specify.
(i) Religious electrical
installation provided with
temporary electric supply ;
(ii) Categorised under
‘Temporary’ but for social
cause;
(iii) Any electrical installation
other than religious,
provided with temporary
electric supply.
5 PART E—
ADVERTISEMENTS
AND HOARDINGS
As per the Tariff Schedule of
the Maharashtra Electricity
Regulatory Commission–
Advertising–
Advertisement or Sign Boards,
Hoardings, etc.
At such rate or rates not
exceeding thirty per cent. of the
consumption charges, as the
State Government may, by
notification in the Official
Gazette, specify.
2016 : Mah. XXVI] The Maharashtra Electricity Duty Act, 2016 17
(1) (2) (3) (4)
6 PART F—
INDUSTRIAL
As per the Tariff Schedule of
the Maharashtra Electricity
Regulatory Commission-
(i) Flour Mill, Dal Mill, Rice
Mill, Poha Mill, Masala
Mills, Saw Mills, Power
Looms including other
allied activities like,
Warping, Doubling,
Twisting, etc.;
(ii) Ice Factory, Ice- cream
Manufacturing Units, Milk
Processing or Chilling
Plants (Dairy);
(iii) Engineering workshops,
Engineering Goods
Manufacturing units,
Printing Press, Transformer
repairing workshops;
(iv) Mining, Quarry and Stone
Crushing units;
(v) Garment Manufacturing
Units;
(vi) LPG or CNG bottling
plants, etc.;
(vii) Sewage Water Treatment
Plants or Common Effluent
Treatment Plants, owned,
operated, managed, by the
Association situated within
the industrial area only;
(viii) Information Technology
(IT) – IT Parks, Software
Development, Data
Processing, etc., recognised
under the ‘Industry’
category and having such
status given by the State
Government;
(ix) Categorised under
‘Industrial’ but for social
cause;
(x) Category or categories as
classified by the
At such rate or rates not
exceeding fifteen per cent. of the
consumption charges, as the
State Gover nment may, either
prospectively or retrospectively,
by notification in the Official
Gazette, specify.
18 The Maharashtra Electricity Duty Act, 2016 [2016 : Mah. XXVI
(1) (2) (3) (4)
Department of Industries of the
Government of
Maharashtra under
‘Industrial Policy’;
(xi) Any other industry not
covered above.
1[* * * * *]
1 This entry was deleted by Mah. 13 of 2024, s. 4.
2016 : Mah. XXVI] The Maharashtra Electricity Duty Act, 2016 19
SCHEDULE B
Electricity Duty on Consumption Charges
(See sections 3 and 6)
Consumption of power produced
from-
Utilisation purposes Rate
(i) Captive Power,
(ii) Power from Co-Generation,
(iii) Stand by Generation,
(iv) Power from specify.
Renewable Energy,
(i) Self-use
At such rate or rates not
exceeding one hundred fifty
paise per unit, as the State
Government may, either
prospectively or retrospectively,
by notification in the Official
Gazette, specify.
(v) Independent Power Producer
(IPP).
(ii) Supply to other
person or persons.
Prevailing rates of Distribution
Company or Licensee as per
Schedule A, as the State
Government may, either
prospectively or retrospectively,
by notification in the Official
Gazette, specify.
20 The Maharashtra Electricity Duty Act, 2016 [2016 : Mah. XXVI
SCHEDULE C
Electricity Duty on Consumption Charges
(See sections 3 and 6)
Sr. No. Generation
Category
Utilisation purposes Rate
1. Open (i) Self-use Prevailing rates of Distribution
Company or Licensee as per
Schedule A, as the State
Government may, either
prospectively or retrospectively,
2. Other (ii) Supply to other person
or persons.
by notification in the Official
Gazette, specify.