LexThe Tripura Electricity Duty Act, 2019
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THE TiUPURA ACT N0.8 OF 2019.
THE TRIPURA ELECTRICITY
DUTY ACT, 2019.
PUBLISHED IN THE EXTRAORDINARY ISSUE OF THE
TRIPURA GAZETTE AGARTALA
Agartala, Friday, October 4, 2019 A. D., Asvina 12, 1941 S. E.
GOVERNMENT OF TRIPURA
LAW DEPARTMENT
SECRETARIAT: AGARTALA
No. F .8{13)-Law/Leg-1/2019/9793~94 Dated, Agartala, the 4th October, 2019.
NOTIFiCATION
The following Act of the Tripura Legislative Assembly received the assent of
the Governor of Tripura on the l
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t October, 2019 and is hereby published for
General information.
Q t).JO' t q
Goutam "gebnath
LR. & Secretary, Law
Government of Tripura
The Tripura Act No. 8of 2019.
THE TRIPURA ELECTRICITY DUTY ACT, 2019
An
ACT
to provide for the levy of a duty on consumption of electrical energy in the
State of Tripura and the 1natters connected therewith and incidental
thereto.
BE it enacted by The Tripura Legislative Assembly in the seventiethYear of
the Republic of India as follows:-
1. Short Title, extent and commencement:
(1} This may be called the "Tripura Electricity Duty Act, 2019" .
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(2) It shall come on and from the date of its publication in the
Tripura Gazette.
2. Definitions:
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In this Act, unless the context requires otherwise,-
( 1) "assessee" means a person or licensee by whom duty or any other
sum of money is payable under this Act and includes in respect
of whom any proceeding under this Act has been taken for the
assessment of duty payable by him;
(2) "assessing authority" means an officer authorised to make any
assessment under this Act.
(3) "commissioner" means any person appointed by the State
Government to be a Commissioner of Electricity Duty;
(4) "consumer" means any person who is supplied with energy on
payment of charges or otherwise by a licensee or by any other
person who generates energy;
(5) "corporation" means the Tripura State Electricity Corporation
Limited;
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(6) "electricity -duty" means a duty levied under section 4 of this Act;
(7t "energy" means electrical energy when generated, transmitted,
supplied or used for any purpose except the transmission of a
message;
(8) "inspecting officers" means an officer appointed under this Act
and also includes the Commissioner of Taxes;
(9, "licensee" means a person licensed under the Electricity Act,
2003, to supply energy and includes any person who has
obtained the sanction of the State Government under section 14
of that Act, the State Government when it is engaged in a
business of supplying energy, the generating company as defined
in sub-section (28) of section 2 of the Electricity Act, 2003 and
the State Electricity Board/~orporation constituted before the
commencement of the Electricity Act, 2003, under section 5 of
the Electricity {Supply) Act, 1948;
( 10) "month" means a calendar month or part thereof;
(11, "personn for the purpose of this Act, includes
(a) an Individual;
(b) a Hindu Undivided Family;
(c) a Company;
(d) a. Finn;
(e) a Limited Liability Partnership;
(f) an Association of Persons or a Body of Individuals,
whether incorporated or not, in India or ,outside India;
(g) any corporation established by or under any Central Act,
State Act or Provincial Act or a Government Company as
defined in clause (45) of section 2 of the Companies Act,
2013;
(h) anybody corporate incorporated by or under the laws of a
country outside India;
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(i) a Co-Operative Society registered under any law relating to
Co-Operative Societies;
Ul a Local Authority;
(k) Central Government or a State Government;
(1) Society as defined under the Societies Registration Act,
1860;
tm)Trust; and
(n) every artificial juridical person, not falling within any of
the above;
f 12) "prescribed" means prescribed by the rules made under this Act;
f 13) "year" means a period of twelve months, commencing on the first
day of April of the year and ending on the last day of March of
subsequent year.
3. Registration:
( 1) A licensee or a person, who generates and sales electricity in any
non-conventional mode as prescribed in section 4(4)(c) of this Act,
shall, within such date as may be notified by the Government
obtain registration from Inspecting Officer having jurisdiction over
such licensee or person.
(2) Application for registration shall be made in such manner and in
such form, as may be prescribed.
(3) The Inspecting Officer may t on receipt of an application and after
such enquiry as he considers necessary, grant to the applicant a
certificate of registration.
4. Levy of electricity duty:
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(1) There shall be levied and paid to the State Government a duty, to
be called the "electricity duty", at the rate as prescribed by the
Commissioner with the approval of the State Government by
Notification from time to time in the official gazette on the
aggregate value of energy charges and ftxed charges.
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(2) Levy of electricity duty on sales of energy by licensees:
.(a) every licensee in the State of Tripura shall pay in the
prescribed manner at the rate as notified under sub-section
( 1) on the aggregate value of energy charges and fiXed
charges \\'ithin and outside the State;
(b) when a licensee has more than one licences duty shall be
calculated and levied under this section separately in
respect of each license;
(3) Levy of electricity duty on consumers-
Every consumer belonging to any of the classes, shall pay a duty
every month to the Government in the prescribed manner at the
rate as notified under sub-section ( 1) on the aggregate value of
energy charges and fixed chE;trges of energy consumed on the
basis of consumption measured (meter reading) as mentioned in
sub-section (S)or energy sold based on scheduled energy as per
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CERC/TERC norms;
Provided, it shall be competent for the Govemment either to
reduce the rate at which duty is leviable on such consumer or to
exempt such consumer from payment of duty subject to such
terms & conditions that may be imposed in lieu of public interest.
(4) Duty shall also be levied on-
(a) electricity consumed by or sold to the Govemment of India
for consumption by that Government; or
(b) consumed in the constructiont maintenance or operation of
any railway by that Government of I~di~ 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; or
(ct electricity generated and sold through non-conventional
mode of energy generation (viz. solar units, windmill, etc.),
in case the aggregate annual generation exceeds such units
as may be prescribed; or
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(d) electricity sold outside the State and licensees . shall have to
pay electricity duty on sold energy charges.
(5) ta)For the purpose of computing the electricity duty under this
section, the consumption, shown in the ineters or any other
method to compute the energy sold based on scheduled energy as
per CERC /TERC nonns shall be taken into account.
(b, For the purpose of ·sub·section (a),, the computing shall be
started from the starting of the billing period immediately after
the commencement of this Act.
s. Collection and Payment of Bloctricity Duty levied on Couumere:
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( 1) Every licensee shall collect and pay to the Government at the time
and irt the ma.imer prescribed on the basis of the aggregate value
of energy charges and fixed cbarg~s of energy consumed
computed through consumption measured (meter reading), the
electricity duty payable under section 4 of this Act by every
consumer to whom energy is supplied by him. The duty so
payable shall be first charged on the amo\Ult recoverable by the
lice.n$ee for the energy supplied by him and shall be a debt due by
him to the State Government.
(2) When any consumer fails or neglects to pay at the time and in the
manner prescribed, on the basis of the aggregate value of energy
charges and (uced charges of energy consumed, the amount of
electricity duty due from him, the licensee may, without prejudice
to the right of the Government to recover the amount under
se.ction 9t after giving not les~ than seven clear days' notiee in
writing to such con~umer, cut off supply of energy to such
consumers and he mayJ for that purpose, exercfse the power
conferred on a licensee hy sub., section ( 1) of section 24 of the
Indian Electricity Act~ 1910, forth~ recovery of any charge or sum
due in respect of energy supplied by him.
(3) TJ:le State Governntent or· an officer autho~d by the State
Government, by Notification ill this behalf, may, in respect of any
consumer,-
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(a) Extend the date of payment ot allow him to pay electricity
duty by installments in such manner and on such
conditions as may be prescribed;
(b) allow deferment of payment of electricity duty under such
circumstances, on such conditions and for such period not
exceedil:lg fiye years in aggregate, if deferment is allowed for
hundt~(L~r cent. ,of tl1e payment liability of electricity duty
and not exceecling seven years , in aggregate ,, if deferment is
allowed for ftfty per cent. of the payment liability of
electricity duty as may be prescribed.
6. LlceUte etc. to keep boob Qf "couat. records aad. •ubmit
retutD&:
(1) A licensee or a person engaged in sale or distribution of energy,
$h.a11 maintain such record and in such form ~d manner as may
be prescribed, showing-
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ta) the units of energy ~enerated or sold or received by it for
supply to the consumer;
(h) the units of energy supplied to the consumer or consumed
by it;
(c) the aggregate value of energy charges and fixed charges
received during ' the period un which duty is payable;
(d) the amol).nt of the duty payable thereon and the duty paid . .
or recovered: by him under this Act; and
{e) such other particulars as may be prescrl_pecf;
(2) The Board/Corporation, the licens¢e, or the person ·distributing
ene.rgy who·qasbeen dir~cted under sub-section {1) to maintain a
reQ()rd sh@ submit ,sqcb return, in such form and manner and to
such authQrity as may. be prescribed.
t3) The amount of energy shall, for purpose of Pant (a) and (b) of sub
section fl),, be ascertained in such manner as may be prescribed~
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7. Aaseaamea.t:.
(1) If no retumin respect of any period is submitted by the
Board/Corporation, licensee or the person required to submit
return under section 6 or if the return submitted by such Board/
Corporation, Licensee or Person appears to the i.nspecting officers
to be incorrect Or ' incomplete, such authority shall, after giving
such Board/Corporation, Licensee or Person; as the case may be,
a reasonable opportunity of beiog:heard, proceed to assess to the
best of his judgement the amount of electricity duty payable
under this Act by such Board/Corporation, Licensee or Person.
(2) No assessment under this section shall be rnade after the expiry
of five years from the end of the return periods to· which the
assessment relates.
8. Inspecting omoers:
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( 1) The State Government may, for carrying out the purposes of this
Act, appoint the Commissioner, and such other persons to assist
him as it thinks fit, by notification in the Official Gazette.
(2) Powers of Inspecting Officers: 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 rules made thereunder.
Subject to the provisions of any rules made by the State
Government in this behalf, an Inspecting officer may-
(a) require production for inspection of such ~oo~s and records
as may be necessary for ascertaining or verifying the
amount of electricity duty leviable under the Act;
(b) enter and search any premises where energy 1s, or is
believed to be supplied for the purpose of-
(i) verifying the statements made in the books of account
kept 1 and returns submitted, under section 6,
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(iit testing the reading of meters,
(iii} verifying the particulars required in connection with
the levy of electricity duty;
(c) exercise such other power and perform such other duties as
may be necessary for carrying out the purposes of this Act
or the rules made there under.
All searches made under section (a) & (b) shall be made in
accordance with the provisions of the Code of Criminal
Procedure, 1898.
9. Recoveries:
(1) Any sum due on account of electricity duty, if not paid at the time
and in the manner prescribed~ shall be deemed to be in arrears,
and thereupon such interest (not exceeding, 24 percent per
-annum) which the State Government may by general or special
order fix, shall be payable on such sum; and the sum together
with any interest thereon, shall be recoverable as an arrear of
land revenue.
(2• Where any sum due on account of electricity duty is collected by
the licensee or person but not paid to the State Government
within a period of thirty days from the due date of payment
thereof, such licensee or person shall also be liable to pay penalty
on such sum {not exceeding 12 percent per annum} as the State
Government may, by general or special order ftx and the sum
together with interest and penalty shall be recoverable as an
arrear of land revenue.
(3) Where any sum due on account of electricity duty is paid by the
consumer but the . interest due thereon is not paid by such
consumer within six months from the date of such payment, such
, consumer shall also be liable to pay penalty (not exceeding 12
percent ·per annum) on such sum as the State Government may,
by general or special order flX and such sum together 'With
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interest and penalty shall be recoverable as an arrear of land
revenue.
t4) Where the consumer or, as the case may be, the licensee is Hable
to pay electricity duty, penalty, interest and 'he makes payment of
an amount which is less than the aggregate of the amount of
electricity duty, penalty and interest, the amount so paid shall be
first applied 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.
(5) 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, on such tenns and conditions and for such period
as may be prescribed.
10. Interest:
( 1) Every person who rs liable to pay duty in accordance with the
provisions of this Act or the rules made thereunder, but fails to
pay the duty or any part thereof to the Government within the
period prescribed, shall for the period for which the duty or any
part thereof remains unpaid, pa)'t on his own, interest at the rate
one and half percent per month.
(2) Every person who is in default or is deemed to be in default in
making the payment of duty as assessed under section 7 he will
be liable to pay interest at the rate one and half percent per
month from the date of such default for so long as he continues
to make default in the payment of the said duty.
(3} The State Government shall, in the prescribed m1mner pay an
interest at the rate one and half percent per month of delay in
making refund to any person the amount of duty paid in excess
which arises from an order under section 7 or section 13 or
section 14 passed on assessment or appeal or revision, as the
case may be, by the prescribed authority from the ftrst day of the
month next following the expiry of three months from the date of
such order upto the month preceding the month in which refund
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is made, upon the amount of duty refundable to him according
to such order.
11. Penalties:
If any person-
f 1) fails to keep books of account or to submit returns in accordance
with the provisions of section 6 and the rules made in that behalf
under section 18, or
(2t Wilfully obstructs an Inspecting officer in the exercise of the
powers conferred upon him by or under this Act,-
he shall, on conviction, be punished with fine which ma,y extend
to ten thousand rupees.
12. Different Authorities and om~ers under this Act:
The Authorities and Officers prescribed under the Tripura Value
Added Tax Act, 2004 shall be the ex-officio authorities under this Act.
13. Appeal:
(l) Any person may in the prescribed manner appeal to the
prescribed authority against any order of assessment of electricity
duty or any other order passed under this Act or the Rules made
thereunder within sixty days from the date of receipt of a notice of
demand issued after such order of assessment:
Provided that no appeal against an order of assessment or any
other order passed under this Act shall be entertained by the
prescribed authority unless he is satisfied that fifty percent of
amount of duty assessed. fifty percent of interest and penalty
levied have been paid. ..
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(2) Subject to such rules of procedure as may be prescribed~ the
prescribed authority, in disclosing of any appeal under sub
section {1 ), may-
{a) confrrm, modify or annul the assessment of electricity duty
or any other order, as the case may be; or
(b) set-aside the assessment of electricity duty or any other
order, as the case may be and direct the authority concern
to make a fresh assessment or pass a fresh order after such
further enquiry as may be directed or pass an order of
refund of such excess duty paid by the person.
14. Revision:
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f 1) The prescribed authority may call for and examine the record of
any proceeding under this Actand if he considers that any order
pass therein by any inspecting I assessing / appellate authority
is erroneous in so far as it is pre-judicial to the interest of the
revenuet he mayt after giving the assessee an opportunity of being
heard and after making or causing to be made such enquiry as he
deems necessary pass such orders thereon as the circumstances
of the case justify.
f2) Any person objecting to an order passed under section 7 or
section 13 or any other order passed by any authority subordinate
to the Commissioner may apply for revision of such order to the
prescribed authority within sixty days from the date of receipt of
the order of the appellate authority or assessing authority 1 as the
case may be.
Provided that no petition for rev1sron by any p~rson shall be
admitted by the Commissioner unless fifty percent of the amount
of duty assessed, fifty percent of the amount of interest and
penalty levied have been paid by the person preferring revision
before the Commissioner.
13) The Commissioner shall not revise any order under this sections
in the following cases:
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(a) Where an appeal against the order lies under section 13 but
has not been made and the time within which such appeal
may be made has not expired; or
(hl Where the order is pending on appeal under section 13.
15. Offences and penalties:
(a) being liable to pay duty under this Act; does not get himself
registered;
(b) fails to keep true and proper record or knowingly prepares or
produces incorrect record;
(c) fails to submit return, without any reasonable cause or
submits a false or incorrect return;
(d) fails to pay duty in accordance with the provision of the Act or
fails to deposit any demand under the provision of the Act;
(e) intentionally obstructs an inspecting officer in the exercise of
his powers and duties under this Act and the rules made
thereunder; or
(J} wilfully evades or attempts to evade duty leviable under this
Act;
(g) wilfully acts in contravention of any provision of this Act or the
rules made thereunder,-
shall, in addition to his liability to pay dyty~~and other dues
payable by him under this ActJ be liable to pay ~ penalty not
exceeding hundred and fifty percent of the duty payable but shall
not be less than ten percent of it.
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16. otYences by. Compaaies:
(1, Where an offence under this Acthas been corimritted by a
company, every person who, at the time the offence was
committed, was in charge of~ and was reapohsible 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-.sectionshall render
any such person liaqle to any punishment provided in this Act if
he proves that . the offence was committed without his knowledge
or that he exercised all due diligence to prevent the commission of
such offence;
(2) Notwithstanding anything contained in sub·section (l)J :where an
offence under this Act has b~n 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 com~y, such
dir~tor, manager. secretary or other officer shall also be deemed
gLtilty of tha.t offence and shall be liable to be proceeded against
and punished accordingly.
Explanation:~ For the purpose of this section~
(a) ((Company" - means a body corporate and includes a fmn or
other association ofindividuals, and
(b) "Director" in relation to a firm means a partne~ in the finn.
17. Power to exempt:
(1) The Government may in public interest, by Notification in the
Gazette exempt any Licensee from the payment of the whole or
part of the electricity duty for such period and subject to such
terms and conditions as may be specified in such Notification.
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(2) The Government may by Notification in the Gazette, exempt any
consumer from the payment of the whole or any portion of the
electricity duty payable on energy generated and consumed by
him during periods when there is failure of supply of energy by
the licensee or there is only a restricted supply of energy by the
licensee, as the case may be.
18. Power to make Rules:
11) The Government may make rules to carry out the purposes of this
Act.
t2) In particular and without prejudice to the generality of the
foregoing power, such rules may provide for-
(a) the time and the manner of payment of electricity duty
under section 5,
fb) the point at which , and manner in which, a meter shall be
installed as .required by section 5,
(c) the form of the books of account required to be kept under
section 6,
fd) the times at which, the form in which, and the officers to
whom, the returns required by section 6 should be
submitted;
- (e) the duties and powers of inspecting officers appointed
under section 8, and
(fl 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 Government~ nece~sm:y· for giving effect
to the purpose of this Act.
(3) In making a rule under sub-section (1) or sub-section (2) the
Government may provide that a breach thereof shall be
punishable with fine not exceeding ten thousand rupees.
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(4) EVery rule made under this Act and every Notification issued by
the Government under this Act shall be laid~ as S()()n as may be
after it is made.
19. Ptoteetioll of.ActiOa taken in good faith:
No suit, prosecution or other legal proceedings shall be against any
person for anything which in good faith,. done or intended to be .done
tind¢t this Act
20. Automation:
( lJ The Government shall endeavour to introduce anc:l establish an
automated data processing system for complementing the
purposes of the Act and for in~idental and allied matters.
(2) In order to make the said system etfectivet the Government may t • .
from time to time make regulations for regulating the interactions
between the dealers, authOrities • appointed (}t constituted under
the Act and the Government TreMUry.
21. Removal of Dlffloultiea:
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( 1) 1f any difficulty arises in giving effect to any provisions of this Act~
tbe"'Government may, by a general or a special order published in
the Official Gazette, make such provisions ndt inconSistent with
the provisions of this Act or the rUles or regulations made
thereunder, as may be n~es~ or ~dif!nt for the purpose of
removing the said·difficulty: .-. ~
Provided that .no such order shall be made_ after the expiry of a
period of two years from the date ()f commencement of this Act.
(2) Every order .made under•.tbis seetidri 'Shallbelhld, as.8oon as rn.ay
be, after it is made, beforethe State Legislature.
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... ·. pe··· ·· at...a~ .... ifof-· .. · ... · ... -· .. . . ~-~~
(1) The Tripura Electricity . Ou y Ordinance, 2019; tffie 'Tripura
·Ordinance No. 2 of 2019) is:h ereby repealed;
C2l Notwithstanding such repeal any Notification and Order i&s\led
or any action taken under the Ordinance, so repe aled shall be
deemed. tif have been issued '()f taken urider tht correspon ditlg
. provision $,()! ~s Act.
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Goutam Debnath
LR & Secretary, Law
Government of Tripura
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Printed by
The Manager, Tripura Government Press ,
Agartala .
TGPA- 15-10-2019-300 - J .C. No. 23345 .
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