LexThe Punjab Electricity (Duty) Act, 2005
Punjab · state statute
Open in Lexace · Ask the AI about this actPUNJAB GOVT GAZ. (EXTRA.), MAY 10, 2005 (VAISAKHA 20, 1927 SAKA) PART I DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS 2005. PUNJAB Notification The 10th May, 200S No. 14-Leg/2005.-The following Act of the Legislature of the State of Punjab received the assent of the Governor of Punjab on the Sth May, 2005, and is hereby published for general information : THE PUNJAB ELECTRICITY (DUTY) ACT, 2005 (Puanjab Act No. 9 of 2005) AN AcT to consolidate and rationalize the law relating to levy and collection of duty on electricity and for the matters connected there with or incidental thereto. BE it enacted by the Legislature of the State of Punjab in the Fifty sixth Year of the Republic of India as follows : 119 1. (1) This Act may be called the Punjab Electricity (Duty) Act, Short title and (2) It shall come into force at once. 2. In this Act, unless the context otherwise requires, (a) "Board" means the Punjab State Electricity Board constituted under sub-section (1) of section 5 of the repealed Electricity (Supply) Act, 1948 (Act 54 of 1948) ; (b) "Inspecting Officer" means a person appointed as such by the State Government under sub-section (1) of section 7: (c) "prescribed" means prescribed by rules made under this Act ; (d) "section" means section of this Act; (e) "State Government" means the Government of the State of Punjab ; and () the words and expressions "consumer", "distribution licensee", "generating company", "electricity", "electricity trader", "licensee", "open access" and supply" and any other words and expressions used in this Act, but not defined, shall have their respective meanings as assigned to them in the Electricity Act, 2003. commencement. Definitions. PUNJAB GOVT GAZ. (EXTRA), MAY 10,2005 119 (VAISAKHA 20, 1927 SAKA) — PART I DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS PUNJAB Notification The 10th May, 2005 No. 14-Leg./2005.—The following Act of the Legislature of the state of Punjab received the assent of the Governor of Punjab on the 5th May, 2005, and is hereby published for general information :— THE PUNJAB ELECTRICITY (DUTY) ACT, 2005 (Punjab Act No. 9 of 2005) AN Act to consolidate and rationalize the law relating to levy and collection of duty on electricity and for the matters connected there with or incidental thereto. Be it enacted by the Legislature of the State of Punjab in the Fifty- sixth Year of the Republic of India as follows :— 1. (I) This Act may be called the Punjab Electricity (Duty) Act, Short title and 2005. commencement. (2) It shall come into force at once. 2. In this Act, unless the context otherwise requires,— Definitions. (a) “Board” means the Punjab State Electricity Board constituted under sub-section (1) of section 5 of the repealed Electricity (Supply) Act, 1948 (Act 54 of 1948) ; (b) “Inspecting Officer” means a person appointed as such by the State Government under sub-section (1) of section 7 ; (c) “prescribed” means prescribed by rules made under this Act ; (d) “section” means section of this Act ; (e) “State Government” means the Government of the State of Punjab ; and (f) the words and expressions “consumer”, “distribution licensee”, “electricity”, “electricity trader”, “generating company”, “licensee”, “open access” and “supply” and any other words and expressions used in this Act, but not defined, shall have their respective meanings as assigned to them in the Electricity Act, 2003. Duty be paid Computing of electricity duty. Exemptions to Government of India. 120 PUNJAB GOVT GAZ. (EXTRA.), MAY 10, 2005 (VAISAKHA 20, 1927 SAKA) 3. (1) There shall be levied and paid to the State Government on the electricity supplied by the Board or any licensee or electricity trader or at such rate, not exceeding twenty five per cent ad-valorem, as the State generating company to a consumer, a duty to be called the electricity duty, Government may from time to time by notification, specify : Provided that the State Government may specity d1fferent rates different categories of consumers. (2) It shall be the duty of the Board or the licensee supplying electricity for consumption to collect the electricity duty from all the consumere in its area of supply in such form and pay the same to the State Govermment in such manner, as may be prescribed. (3) The State Government shall have the first charge on the electricity duty so collected, and neither the Board nor any licensee shall. without the previous sanction of the State Government, utilize this duty to reimburse itself for any amount, which the State GjOvernment may owe to the Board or the licensee. (4) The Board or the licensee, as the case may be, shall also pay the electricity duty on the electricity, supplied for its own consumption. 4. () For computing the electricity duty, the amount of electricity consumed, shall be ascertained in such manner, as may be prescribed. (2) The electricity duty under section 3, shall be calculated on the rate at which electricity is supplied by the Board or any licensee or electricity trader or generating company to a consumer : Provided that for the purpose of computing electricity duty in the case of consumers, getting the supply through open access from any generating company or electricity trader, as the case may be, the rate shall be deemed to be the same, as is being charged from other consumers of the same categories by the distribution company, supplying electricity in that area. (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 () of section 3. shall be taken into account. 5. Nothing in section 3 shall apply to the consumption or sale o01 electricity, which is (a) consumed by the Government of India or sold to the Governmer. of India for consumption by that Government; or by consumers. Duty to be paid by consumers. Computing of electricity duty. Exemptions to Government of India. PUNJAB GOVT GAZ. (EXTRA.), MAY 10, 2005 (VAISAKHA 20, 1927 SAKA) 3. (I) There shall be levied and paid to the fate Governmep, hd the electricity supplied by the Board or any hoger or ¢ Setrieny trader by generating company to a consumer, a duty to be called the e ectricity dy at such rate, not exceeding twenty five per cent ad-valorem, as the Stay, Government may from time to time by notification, specify : Provided that the State Government may specify different rage for * different categories of consumers. 2) It shall be the duty of the Board or the licensee supplying electricity for consumption to collect the electricity duty from all the Consumers in its area of supply in such form and pay the same to the State Government in such manner, as may be prescribed. (3) The State Government shall have the first charge on the electricity duty so collected, and neither the Board nor any licensee shall, without the previous sanction of the State Government, utilize this duty to reimburse itself for any amount, which the State Government may owe to the Board or the licensee. (4) The Board or the licensee, as the case may be, shall also pay the electricity duty on the electricity, supplied for its own consumption. 4. (1) For computing the electricity duty, the amount of electricity consumed, shall be ascertained in such manner, as may be prescribed. 120 (2) The electricity duty under section 3, shall be calculated on the rate at which electricity is supplied by the Board or any licensee or electricity trader or generating company to a consumer - Provided that for the purpose of computing electricity duty in the case of consumers, getting the supply through open access from any generating company or electricity trader, as the case may be, the rate shall be deemed to be the same, as is being charged from other consumers of the same categories by the distribution company, supplying electricity in that area. (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. 5. Nothing in section 3 shal] apply to the consumption or sale of electricity, which is— ’ (a) consumed by the Government of India or sod to the Governmer. of India for consumption by that Government ; or PUNJAB GOVT GAZ. (EXTRA.), MAY 10, 2005 121 (VAISAKHA 20, 1927 SAKA) (b) consumed in the construction, maintenance or operation of any railway by the Government of India or a railway company operating that railway, or sold to that Government or any such railway company for consumption in the construction, maintenance or operation of any railway. 6. (1) If the State Government so directs by a general or special Records and returns. order, the Board or a licensee or a person supplying, purchasing, generating or transmitting electricity, shall maintain such records, in such form and 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 consumer or consumed by it or him ; (c) the amount of the 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. (2) The Board, the licensee, or the person generating or purchasing electricity, who has been directed under sub-section (1) to maintain records, shall submit such returns, in such form and manner and to such authority, as may be prescribed. 7. (1) The State Government may, by notification in the Official Inspecting Gazette, appoint Inspecting Officers to inspect records maintained under meer. section 6. (2) The Inspecting Officers shall perform such duties and exercise such powers, as may be prescribed for the purpose of carrying into effect the provisions of this Act and the rules made thereunder. (3) Every Inspecting Officer appofnted under this section, shall be deemed to be a public servant within the meaning of section 21 of the Indian i Penal Code, 1860. 8. (1) If in the opinion of the Inspecting Officer, the Board or the Penal duty to be licensee or the electricity trader or the generating company or the consumer, paid in certain as the case may be, evades or attempts to evade the payment of duty, whether by maintaining false records or by submitting false returns or by concealing the energy consumed or by any other means, the Board, cases. the licensee, the electricity trader, the generating company or the PUNJAB GOVT GAZ. (EXTRA), MAY 10,2005 121 (VAISAKHA 20, 1927 SAKA) — hs (b) consumed in the construction, maintenance or operation of any railway by the Government of India or a railway company operating that railway, or sold to that Government or any such railway company for consumption in the construction, maintenance or operation of any railway. 6. (1) If the State Government so directs by a general or special order, the Board ora licensee or a person supplying, purchasing, generating or transmitting electricity, shall maintain such records, in such form and 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 consumer or consumed by it or him ; (c) the amount of the 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. (2) The Board, the licensee, or the person generating or purchasing electricity, who has been directed under sub-section (/) to maintain records, shall submit such retums, in such form and manner and to such authority, as may be prescribed. or 7. (1) The State Government may, by notification in the Official Gazette, appoint Inspecting Officers to inspect records maintained under section 6. Co (2) The Inspecting Officers shall perform such duties and exercise such powers, as may be prescribed for the purpose of carrying into effect the provisions of this Act and the rules made thereunder. (3) Every Inspecting Officer appdtnted under this section, shall be deemed to be a public servant within the meaning of section 21 of the Indian = Penal Code, 1860. 8. (1) If in the opinion of the Inspecting Officer, the Board or the licensee or the electricity trader or the generating company or the consumer, as the case may be, evades or attempts to evade the payment of duty, whether by maintaining false records or by submitting false returns or by concealing the energy consumed or by any other means, the Board, ‘the licensee, the electricity trader, the generating company or the Records and returns. Inspecting Officer. Penal duty to be paid in certain cases. Recovery of duty. 122 PUNJAB GOVT GAZ. (EXTRA.), MAY 10, 200s (VAISAKHA 20, 1927 SAKA) consumer, shall pay by way of penalty, in addition to the duty payable under this Act, a sum not exceeding four times the amount of t the electricity duty as may be determined by the Inspecting Officer by passing an order in this regard : Provided that no penalty under this sub-section shall be imposed without affording a reasonable opportunity of being heard to the Board. he licensee, the electricity trader, the generating company or the consumer (2) An appeal shall lie against an order passed under sub-sectie () to such authority, within such period and on payment of such fee, as may be prescribed. (3) An order passed in appeal under sub-section (2), shall be final. (4) An order for the payment of any penalty made under this section, shall be without prejudice to any prosecution and other penalty, which may be instituted or imposed, as the case may be, under this Act. 9. (1) Any electricity duty, due under this Act or penalty imposed under section 8, which remains unpaid, whether by a consumer to the Board or to the distributing licensee, or by the Board or the distributing licensee to the State Government, shall be recoverable as an arrear of land revenue or by deduction from the amounts payable by the State Government to the Board or the distributing licensee or such consumer. (2) When any sum of electricity duty or penalty has fallen due, but has not been paid, the nspecting Officer may, subject to the provisions of the rules made in this behalf under this Act, make an application to the Collector to recover the sum due as if it were an arrear of land revenue. (3) An application made under sub-section (2), shall state () the name and description of the defaulter ; (i) the amount of arrear of which recovery is required ; and (iii) the circumstances, which have made the application necessary. (4) On receipt of the application, the Collector shall proceed to recover the amount as arrear of land revenue under the Punjab Land Revenue Act, 1887. (5) Notwithstanding anything contained in any law for the time being in force, the moveable and immoveable property of the Board or any licensee, shall not 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 trader or the generating company, as the case may be, to the State Government, has been paid. 122 PUNJAB GOVT GAZ. (EXTRA.), MAY 10, 2005 (VAISAKHA 20, 1927 SAKA) consumer, shall pay by way of penalty, in addition to the duty payabe under this Act, a sum not exceeding four times the amount of the electricity duty as may be determined by the Inspecting Officer by passing ap order in this regard : Provided that no penalty under this sub-section shall be impogqy without affording a reasonable opportunity of being heard to the Board, p, licensee, the electricity trader, the generating company or the consumer. (2) An appeal shall lie against an order passed under sub-section “1 J (1) to such authority, within such period and on payment of such fee, as may i be prescribed. (3) An order passed in appeal under sub-section (2), shall be fina] (4) An order for the payment of any penalty made under thjg section, shall be without prejudice to any prosecution and other penalty, which may be instituted or imposed, as the case may be, under this Act. Recovery of 9. (1) Any electricity duty, due under this Act or penalty imposed duty. under section 8, which remains unpaid, whether by a consumer to the Board or to the distributing licensee, or by the Board or the distributing licensee to the State Government, shall be recoverable as an arrear of land revenue or r by deduction from the amounts payable by the State Government to the a Board or the distributing licensee or such consumer. pid (2) When any sum of electricity duty or penalty has fallen due, but h has not been paid, the Inspecting Officer may, subject to the provisions of i the rules made in this behalf under this Act, make an application to the Collector to recover the sum due as if it were an arrear 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 required ; and (tii) the circumstances, which have made the application necessary. (4) On receipt of the application, the Collector shall proceed to recover the amount as arrear of land revenue under the Punjab Land Revenue Act, 1887. (3) Notwithstanding anything contained in any law for the time being in force, the moveable and immoveable property of the Board or any licensee, shall not 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 trader or the generating company, as the case may be, to the State Government, has been paid. t PUNJAB GOVT GAZ. (EXTRA.), MAY 10, 2005 (VAISAKHA 20, 1927 SAKA) Explanation.--The expression Collector' shall have the same meaning as assigned to it under the Punjab Land Revenue Act, 1887 (Act No. 17 of 1887). 123 10. Where a consumer fails to pay the electricity duty, due from Power to bim in respect of the electricity supplied to him, the Board or the distribution disconnect licensee, supplying electricty to him, as the case may be, may, after giving payment of supply for non not less than fifteen days notice in writing, cut off the electricity supply to duty. 11. f any person, (a) required under section 6 to maintain records or to submit returns, fails to keep or submit the same in the prescribed form or manner or submits a return which is false ; or (b) intentionally obstructs an Inspecting Officer in the exercise of his powers and duties under this Act and the rules made thereunder ; or (c) contravenes the provisions of any rule made under this Act, he shall be liable to pay fine, not exceeding one lakh rupees, as may be determined by the prescribed authority. 12. The State Government may, in public interest by notification in Power to the Official Gazette, exempt any licensee, consumer or person from the exempt. payment of the whole or part of the electricity duty for such period and subject to such conditions, as may be specified in such notification. 13. (1) The State Government may, by notification, in the Official Power to make Gazette, make rules for carrying into effect the provisions of this Act. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely Penalties. (a) the manner of collection and payment of electricity duty under section3: (b) the manner of ascertaining the amount of electricity duty on the electricity, consumed under section 4 ; (c) the form and manner in which record shall be maintained under sub-section (1) of sub-section 6; rules. Such person, until the entire electricity duty is paid. PUNJAB GOVT GAZ. (EXTRA), MAY 10,2005 123 (VAISAKHA 20, 1927 SAKA) — re orem Explanation.—The expression ‘Collector’ shall have the same A meaning as assigned to it under the Punjab Land Revenue Act, 1887 (Act |) No. 17 of 1887). | 10. Where a consumer fails to pay the electricity duty, due from Power to : him in respect of the electricity supplied to him, the Board or the distribution disconnect on licensee, supplying electricity to him, as the case may be, may, after giving Dayment of . not less than fifteen days notice in writing, cut off the electricity supply to duty. such person, until the entire electricity duty is paid. 11. If any person,— Penalties. 4 (a) required under section 6 to maintain records or to submit ) returns, fails to keep or submit the same in the prescribed A form or manner or submits a return which is false ; or | \ (b) intentionally obstructs an Inspecting Officer in the exercise of his powers and duties under this Act and the rules made " thereunder ; or ty (c) contravenes the provisions of any rule made under this kr Act, Vk he shall be liable to pay fine, not exceeding one lakh rupees, as may be determined by the prescribed authority. 12. The State Government may, in public interest by notification in‘ power to the Official Gazette, exempt any licensee, consumer or person from the exempt. b payment of the whole or part of the electricity duty for such period and subject to such conditions, as may be specified in such notification. 13. (1) The State Government may, by notification, in the Official Power to make Gazette, make rules for carrying into effect the provisions of this Act. Piles: (2) In particular, and without prejudice to the generality of the 1 foregoing power, such rules may provide for all or any of the following matters, namely :— ¢ (a) the manner of collection and payment of electricity duty under section 3 ; (b) the manner of ascertaining the amount of electricity duty on the electricity, consumed under section 4 ; (c) the form and manner in which record shall be maintained under sub-section (I) of sub-section 6 ; Power to remove difficulties. Repeal and saving of Punjab Act 10 of 1958. 124 PUNJAB GOVT GAZ. (EXTRA.), MAY 10. 200e (VAISAKHA 20, 1927 SAKA) (d) prescription of particulars under clause (d) of sub-section (1) of section 6 ; (e) the manner of submitting the returns and the authority whom these are to be submitted under sub-section (2) of section 6: ) the powers and duties to be exercised and performed by the Inspecting Officers under sub-section (2) of section 7 (g) the authority to whom appeal shall lie, the period within which appeal shall lie and the fee for filing such appeal under sub- section (2) of section 8: (h) the prescription of form, marner and authority under section 11.. and () any other matter required to be prescribed or which may he 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 House of the State Legislature while it is in session for a total period of ten 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 successive sessions as aforesaid, the House agrees in making any modification in the rule or the House agrees that the rule should not be made, the rule shall thereafter have, effect only in such modified form or be of no effect, as the case may be; so however that any such modification or annuiment shall be without prejudice to the validity of anything previously done or omitted to be done under that rule. 14. If any difficulty arises in giving effect to the provisions of this Act, the State Government may, by order, published in the Official Gazette, make such provisions, not inconsistent with the provisions of this Act, as may appear to it to be necessary for removing the difficulty : Provided that no such order shall be made under this section ater the expiry of a period of two years from the date of commencement of this Act. 15. (1) The Punjab Electricity (Duty) Act, 1958 (Punjab Act l0 of 1958), is hereby repealed. (2) Notwithstanding such repcal, (a) anything done or any action taken or purported to have been done or taken including any rule, notification, inspection, orde VT GAZ. (EXTRA.), MAY 10, 2005 124 PUNJAB GO 27 SAKA) (VAISAKHA 20, 19 : d rowed (d) prescription of particulars under clause (d) of sub Section (]) of section 6 ; the manner of submitting the returns and the authqy; whom these are to be submitted under sub-sectigp @) of (e) section 6 ; the powers and duties to be exercised and performeq }, Inspecting Officers under sub-section (2) of section 7 : (2) the authority to whom appeal shall lie, the period within which appeal shall lie and the fee for filing such appeal unde; sub. section (2) of section 8 ; (h) the prescription of form, manner and authority under section 11. f and j (i) any other matter required to be prescribed or which may pe f prescribed by or under this Act. } (3) Every rule made under this section, shall be laid, as soon g may be, after it is made, before the House of the State Legislature while it is in session for a total period of ten 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 successive sessions as aforesaid, the House agrees in making any modification in the rule or the House agrees that the rule should not be made, the rule shall thereafter have, effect 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 validity of anything previously done or omitted to be done under that rule. ' Power to remove 14. If any difficulty arises in giving effect to the provisions of this difficulties. . Act, the State Government may, by order, published in the Official Gazette, make such provisions, not inconsistent with the provisions of this Act, as may appear to it to be necessary for removing the difficulty : Provided that no such order shall be made under this section after the expiry of a period of two years from the date of commencement of this Act. Repeal and ; - Se 13. (1) The Punjab Electricity (Duty) Act, 1958 (Punjab Act 10 of Punjab Act 10 1958), is hereby repealed. f 1958. ; (2) Notwithstanding such repeal, — al (a) ri done or any action taken or purported to have beet one or taken including any rule, notification, inspection, order PUNJAB GOVT GAZ. (EXTRA.), MAY 10, 2005 125 (VAISAKHA 20, 1927 SAKA) or notice made or isSued, shall, in so far as it is not inconsistent with the provisions of this Act, be deemed to have been done or taken under the corresponding provisions of this Act ; (6) the electricity duty levied under the Punjab Electricity (Duty) Act, 1958, shall continue to be enforced and collected till the notification under section 3 of this Act, is issued; and (c) the Punjab Electricity (Duty) Rules, 1958, made under section 13 of the Punjab Electricity (Duty) Act, 1958, shall continue to have effect until those rules are rescinded or modified, as the case may be. 16. (1) The Punjab Electricity (Duty) Ordinance, 2005 (Punjab Repeal and Ordinance 3 of 2005), is also hereby repealed. saving of Punjab (2) Notwithstanding such repeal, anything done or any action taken Ordinance under the Ordinance referred to in sub-section (1), shall be deemed to have been done or taken under this Act. H.S. BHALLA, Secretary to Government of Punjab, Department of Legal and Legislative Affairs. 0402 LR(P-Gov. Press, U.T, Chd. 3 of 2005. PUNJAB GOVT GAZ. (EXTRA.), MAY 10, 2005 125 (VAISAKHA 20, 1927 SAKA) or notice made or issued, shall, in so far as it is not inconsistent with the provisions of this Act, be deemed to have been done or taken under the corresponding provisions of this Act ; (b) the electricity duty levied under the Punjab Electricity (Duty) Act, 1958, shall continue to be enforced and collected till the notification under section 3 of this Act, is issued; and (c) the Punjab Electricity (Duty) Rules, 1958, made under section 13 of the Punjab Electricity (Duty) Act, 1958, shall continue to have effect until those rules are rescinded or modified, as the case may be. 16. (1) The Punjab Electricity (Duty) Ordinance, 2005 (Punjab Ordinance 3 of 2005), is also hereby repealed. (2) Notwithstanding such repeal, anything done or any action taken under the Ordinance referred to in sub-section (1), shall be deemed to have been done or taken under this Act. H.S. BHALLA, Secretary to Government of Punjab, Department of Legal and Legislative Affairs. 6402 LR(P)—Gowt. Press, U.T., Chd. Repeal and saving of Punjab Ordinance 3 of 2005.