LexThe Telangana Electricity Duty Act, 1939.
Telangana · state statute
Open in Lexace · Ask the AI about this actTHE TELANGANA ELECTRICITY DUTY ACT, 1939.
(ACT NO. V OF 1939.)
ARRANGEMENT OF SECTIONS
Sections
1. Short title and extent.
2. Definitions.
3. Levy of a duty in certain sales of electrical energy.
3-A. Power to exempt.
3-B. Levy of a duty on certain energy generated and
consumed.
4. Maintenance of books of accounts and submission
of returns and installation of meters.
5. Inspecting officers.
6. Recovery of duty.
7. Licensee to reimburse himself from consumer in
certain cases.
8. Penalties.
9. Power to make rules.
10. Savings.
THE TELANGANA ELECTRICITY DUTY ACT, 1939.1
ACT No. V OF 1939.
2[1. (1) This Act may be called the 3[Telangana] Electricity
Duty Act, 1939.
(2) It extends to the whole of the State of 3[Telangana].]
2. In this Act, unless there is anything repugnant in the
subject or context,-
(a) „energy‟ means electrical energy;
4[(b) „Licensee‟ means,-
(i) any person including a company or a local authority
licensed under part II of the Indian Electricity Act, 1910, to
supply energy, or any person including a company or a
local authority who has obtained the sanction of the State
Government under section 28 of that Act to supply energy;
(ii) the 3Telangana State Electrici ty Board constituted
under section 5 of the Electricity (Supply) Act, 1948;
(iii) the National Thermal Power Corporation or any
other corporation engaged in the business of supplying
energy;]
1. The Andhra Pradesh Electricity Duty Act, 1939 in force in the
combined State, as on 02.06.2014, has been adapted to the State of
Telangana, under section 101 of the Andhra Pradesh Reorganisation
Act, 2014 (Cen tral Act 6 of 2014) vide. the Notification issued in
G.O.Ms.No.16, Energy (Budget) Department, dated 31.05.2016.
2. Substituted by Act No.8 of 1968.
3. Substituted by G.O.Ms.No.16, Energy (Budget) Department, dated
31.05.2016.
4. Substituted by Act No.10 of 1985.
Short title and
extent.
Definitions.
Central Act 9 of 1910.
Central Act LIV of
1948.
2 [Act No.V of 1939]
(c) „prescribed‟ means prescribed by rules made under
this Act.
3. (1) Save as otherwise provided in sub -section (2), every
licensee in the 5[State of 6[Telangana]] shall pay every
month to the 7[State] Government in the prescribed manner,
a duty calculated at the rate of 8[six paise per unit of
energy], on and in respect of all sales of energy, 9[except
sales to the Government of India for consumption by that
Government or sales to the Government of India or a railway
company operating any railway for consumption in the
construction, maintenance or operation of that railway]
effected by the lic ensee during the previous month at a
price of more than 10[twelve paise per unit] 11[and on and in
respect of all energy which was consumed by the licensee
during the previous month for purposes other than those
connected with the construction, maintenance and
operation of his electrical undertaking and which, if sold to a
private consumer under like conditions, would have fetched
a price of more than 10[twelve paise per unit].
5. Substituted “State of Andhra Pradesh” for the “Andhra Area of the
State of Andhra Pradesh” by Act No.8 of 1968.
6. Substituted by G.O.Ms.No.16, Energy (Budget) Department, dated
31.05.2016.
7. The word “State” was substituted for the word “Province” by the
Adaptation Order, 1950.
8. Substituted for “four paise per unit of energy” by Act No.1 of 1994.
9. Substituted by the Andhra (Amendment) Order, 1950 for the words
and brackets “(except sales to the Central Government for consumption
by that Go vernment or to the Federal Railway) ” which were inserted by
section 2 and deemed to have formed part of the main Act from its
commencement by section 3 of, and the second S chedule to Act VII of
1948.
10. Substituted for “two annas” by Act No.8 of 1968.
11. Added by section 3 (i) of Madras Act VIII of 1945 re -enacted
permanently by section 2 of, and the First Schedule to Act VII of 1948.
Levy of a duty in
certain sales of
electrical energy.
[Act No.V of 1939] 3
12[Provided that no duty under this sub -section shall be
payable on and in respect of sale of energy effected,-
(a) by the 13Telangana State Electricity Board to any
other licensee;
(b) by the National Thermal Power Corporation to the
13Telangana State Electricity Board.]
14[(2) A licensee shall be exempt from duty under sub -
section (1) in any month if in the previous month the total
sales of energy effected by him at whatever price together
with the energy consumed by him for purposes other than
those connected with the construction, maintenance and
operation of his electrical undertaking, did not exceed
16,666 units:
Provided that if at the end of any financial year, it is
found that in such year the total sales of energy effected by
the licensee at whatever price together with the energy
consumed by him for purposes other than those connected
with the construction, maintenance and operation of his
electrical undertaking, were not less than 200,000 units, the
licensee shall pay the du ty in respect of any month or
months comprised in such year in which the total of the
sales and of the consumption as aforesaid did not exceed
16,666 units.]
(3) Where a licensee holds more than one licence, duty
shall be calculated and levied under this section separately
in respect of each licence.
12. Added by Act No.10 of 1985.
13. Substituted by G.O.Ms.No.16, Energy (Budget) Department, dated
31.05.2016.
14. Substituted for original sub -section (2) by section 3 (ii) of Act VII of
1948.
4 [Act No.V of 1939]
15[(4) Where a licensee who is liable to pay duty under
this section sells energy to the 16[Government of India for
consumption by that Government or to a railway company
operating any railway for consumption in the construction,
mainennance or operation of that railway], the price charged
on such sales shall be less by the amount of the duty than
the price charged to other consumers of a substantial
quantity of energy, provided the price last mentioned is
more than 17[twelve paise] per unit.
In th is sub -section, the expression „price charged to
other consumers‟ shall include the duty, if any, recoverable
from the consumer under sub-section (1) of section 7.
18[Explanation:- The expression “railway” in this section
and in section 9 shall have the meaning assigned to it in
clause (20) of article 366 of the Constitution].
19[3-A. Notwithstanding anything co ntained in this Act, the
Government may, in public interest, by notification, setting
out the grounds therefor, exempt, either permanently or for
a specified period, a licensee from payment of the whol e or
part of the duty payable under section 3, subject t o s uch
15. This sub-section and explanation were added by section 2 of Madras
Act II of 1943 re -enacted permanently with specified modifications by
section 3 of, and the second schedule to Act VII of 1948. This
amendment shall be deemed to have formed part of the principal Act
from its commencement.
16. Substituted for the words “Central Government for consumption by
that Government or to the Federal Railway Authority or a railway
company operating a Federal Railway for consumption in the
construction, maintenance or operation of a Federal Railway ” by the
Andhra (Amendment) Order, 1950.
17. Substituted for “two annas” by Act No.8 of 1968.
18. Substituted for the original Explanation by the Andhra (Amen dment)
Order, 1950.
19. Inserted by Act No.21 of 1996.
Power to exempt.
[Act No.V of 1939] 5
terms and conditions as may be specified in th e said
notification.]
20[3-B. (1) Every person or a generating company who
generates energy and uses for his own purpose shall pay
every month to the S tate Government, a duty calculated at
the rate of twenty five paise per unit of energy on and in
respect of such energy consumed during the previous
month:
Provided that no duty shall be leviable in respect of the
energy consumed in the auxiliaries of the generating plant.
(2) The State Government , may, by notification specify
from time to time the minimum aggregate capacity of the
generating plant from which the energy generated and used
shall attract levy of duty under sub-section (1) thereof.
(3) The State Government, may, by notification exempt
either permanently or for a specified period any person or a
generating company from payment of the whole or part of
the duty payable under sub -section (1) subject to such
terms and conditions as may be specified in the said
notification.]
21[4. (1) Every person or generating company or a licensee
liable to pay duty under section 3 or section 3 -B shall
maintain the books of accounts in the prescribed form and
shall submit the returns showing the units of energy
generated and the Units of energy consumed in auxiliaries
of a generating plant and the energy consumed for their
own purposes , energy sold to the consumers and the
amount payable in respect of such energy con sumed or
20. Inserted by Act No.14 of 2003.
21. Substituted by Act No.14 of 2003.
Levy of a duty on
certain energy
generated and
consumed.
Maintenance of
books of accounts
and submission of
returns and
installation of
meters.
6 [Act No.V of 1939]
sold as the case may be, to such officer, in such form and at
such time as may be prescribed.
(2) The energy generated or the energy consumed or
sold shall be measured by the energy meters installed at
such point and in such manner as may be prescribed.]
5. (1) The 22[State] Government may, by notification in the
23[Telangana Gazette] appoint Inspecting Officers to inspect
the books of account required to be kept by licensees under
clause (a) of section 4.
(2) Officers so appointed 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 such officer shall be de emed to be a public
servant within the meaning of section 21 of the Indian Penal
Code.
6. Any duty due under this Act which remains unpaid, shall
be recoverable as an arrear of land revenue, or by
deduction from amounts payable by the 22[State]
Government to the licensee.
7. (1) Any license e may, with the previous sanction of the
22[State] Government and subject to such conditions as they
may impose, recover from any person or class of persons to
whom energy is sold at a price of more than 24[twelve paise]
per unit, the duty which falls to be paid by the licensee in
22. Substituted for the word “Provincial” by the Adaptation Order, 1950.
23. Substituted for “Andhra Pradesh Gazette” by G.O.Ms.No.16, Energy
(Budget) Department, dated 31.05.2016.
24. Substituted for “two annas” by Act No.8 of 1968.
Licensee to
reimburse himself
from consumer in
certain cases.
Recovery of duty.
Inspecting
officers.
Central Act 45 of 1860.
[Act No.V of 1939] 7
respect of the energy so sold or a ny part of it, as may be
determined by the 25[State] Government.
Explanation:- 26[Save as provided in sub -section (4) of
section 3, the duty] recoverable from any person under this
sub-section shall not be deemed to be part of the price
charged for the energy by the licensee.
(2) The licensee may, for the purpose of sub -section (1),
exercise the power conferred on a licensee by sub -section
(1) of section 24 of the Indian Electricity Act, 1910, for the
recovery of any charge or sum due in respect of energy
supplied by him.
8. If any licensee,-
(a) fails to keep books of account or to submit returns as
required by section 4, or
(b) intentionally obstructs an Inspecting Officer
appointed under section 5 in the performance of his duties
or the exercise of his powers under this Act and the rules
made thereunder he shall be punished with fine which may
extend to fifty rupees.
9. 27[(1) The 25[State] Government may , by notification
published in the 28Telangana Gazette, make rules for
carrying out all or any of the purposes of this Act.]
25. Substituted for the word “Provincial” by the Adaptation Order, 1950.
26. Substituted for the words “The duty” by section 3 of Madras Act II of
1943 re -enacted permanently with specified modifications by section 3
of, and the second schedule to, Act VII of 1948. This amendment shou ld
be deemed to have formed part of the Principal Act from its
commencement.
27. Sub-section (1) substituted by Act No.8 of 1968.
28. Substituted by G.O.Ms.No.16, Energy (Budget) Department, dated
31.05.2016.
Power to make
rules.
Penalties.
Central Act 10 of 1910.
8 [Act No.V of 1939]
(2) In particular and without prejudice to the generality of
the foregoing power, such rules may provide for,-
(a) the time and manner of payment of duty under
section 3;
29[(b) 30[refunds to the Government of India and railway
companies operating railways], when the price paid by them
is found to exceed the limit specified in sub -section (4) of
section 3];
29[(c)] the form of the books of account required to be
kept under clause (a) of section 4;
29[(d)] the times at which, the forms in which, and the
officers to whom, the returns required by clause (b) of
section 4 should be submitted;
29[(e)] the duties and powers of Inspecting Officers
appointed under section 5; and
29[(f)] any other matter for which there is no provision or
insufficient provision in this Act and for which provision is, in
the opinion of the 31[State] Government, necessary for
giving effect to the purposes of this Act.
(3) In making a rule under sub -section (1) or sub-section
(2) the 31[State] Government may provide that a breach
29. Clause (b) to (e) were re -lettered as clause (c) to (f) respectively and
clause (b) was inserted by section 4 of Madras Act II of 1943 re-enacted
permanently with specified modifications by section 3 of, and the
second schedule to, Act VII of 1948. This amendment should be
deemed to have formed part of the principal Act from its
commencement.
30. Substituted for the words “refunds to the Central Government, the
Federal Railway Authority and railway companies operating Federal
Railways” by the Andhra (Amendment) Order, 1950.
31. Substituted for the word “Provincial” by the Adaptation Order, 1950.
[Act No.V of 1939] 9
thereof shall be punishable with fine not exceeding fifty
rupees.
32[(4) Every rule made under this Act shall, immediately
after it is made, be laid before each House of State
Legislature if it is in session, and if it is not in session in the
session immediately following, for a total period of fourteen
days which may be comprised in one session or in two
successive sessions, and if, before the expiration of the
session in which it is so laid or the session immediately
following, both Houses agree in making any modification in
the rule or in the annulment of the rule, the rule shall, from
the date on which the modification or annulment is notified
in the 33Telangana Gazette, have effect only in such modified
form or shall stand annulled, as the case may be, so
however that any such modification or annulment shall be
without prejudice to the validity of anything previously done
under that rule.]
34[10. This Act shall have effe ct subject to the provisions of
article 288 of the Constitution.]
* * *
32. Substituted by Act No.8 of 1968.
33. Su bstituted by G.O.Ms.No.16, Energy (Budget) Department, dated
31.05.2016.
34. This section was added by the Andhra (Amendment) Order, 1950.
Savings.