The Kerala Electricity Duty Act, 1963 (No.23 of 1963)

l3l THE KER/\LA ELECTRICITY DUTY ACT, l963 . (Act 23 of1963) Con-rams Preamble. Sections. 4 k 1. Short title,extent and commencement. 2. Definitions. 3- Levy of Electricity Duty on certain sales of energy by Licensees. 4. Levy ot‘Electricity Duty on consumers. 5. Collection and payment of electricity duty levied on consumers. 6. Books ofaccount, etc. 7. Inspecting Oflicers. 8. Recoveries. 9. Penalties. 10. Ofl‘ences by companies. I l . Power to exempt. l2. Savings. l3. Power to make rules. 14. Power to remove difficulties. A Is. Protection ofaction taken in good faith. A. “ lG. Repeal. Schedule ACT 23 OF 1963‘ THE KERALA ELECTRICITY DUTY ACT, l963 Alt/1:1 to unify and amend the laws relating la [/11- leu] 1g" duly 0111!": and conmmplwu oftlerlnml energy 1n the Stale ufK'naIa. Preamblt.—Whereas it is expedient to unify and amend the laws relating to the levy of duty on the sales and consumption of electrical energy in the State of Kerala ; Be it enacted in the Fourteenth Year ofthe Republic of India as follows 1—— ]. Slim lllle, mm and commmumnt.——(I) This Act may be called the Kerala Electricity Duty Act, 1963. (2) It extends to the whole of the State ofKerala. K (3) It shall come into force on such date as the Government \ may, by notification in the Gazette, appoint. asse—nt *Received the of the Governor on 315: March 1963 and published in the Gazette Extraordinary, dated lst April 19 3. 3/5—9a \ /\ I32 2. Definition—In this Act, unless the context otherwise l.equires,— (a) “ consumer " includes a local authority, company or other person to whom energy is supplied by a licensee on payment ofcharges or otherwise, and a licensee or other person who consumes energy generated by himself, but does not include a licensee to whom energy is supplied by the State Electricity Board for supply to others, .62“. Explanation :—Where a licensee to whom energy is supplied bythe Kerala State Electricny Board for supply to others, himself consumes any part ofthe energy, he shall be deemed to be a consumer in respect ofenergy so consumed except energy lost in distribution ; (b) “ electricity duty " means a duty levied under section 3 or section 4 ofthe Act ; (c) “ energy " means electrical energy ; (d) “ licensee ” means— (i) the Kerala State Electricity Board constituted under section 5 ol the Electricity (Supply) Act, 1948 (Cen- tral Act 54 of1948) ; (ii) any person licensed under Part II of the lndiait Electricity Act, l9l0 (Central Act 9 of l9l0). to supply energy and includes any person who is deemed to have been so licensed and any other person who has obtained the sanction ofthe Government under section 28 ofthe said Act ; and (iii) the Government when it is engaged in the business of supplying energy , (e) “ prescribed ” means prescribed by rules made under this Act. 3. Lay qf Eltclii'nly D111] 1m cerium sales ofumy by (tanner.— (l ) Save as otherwrse provided In sub-section (2) every licensee in the state ofKerala shall pay every month to the Government in the pre- scribed manner, a duty calculated at (S naye Paise per unit of energy sold at a price ofmore than l2 naye Paise per unit : Provided that no duty under this subsection shall be payable by the Kerala State Electricny Board on the energy sold by it to an- other licensee. (2) Where a licensee holds more than one licence, duty shall be calculated and levned under this section separately in respect ofeach licence. (3) The duty under thissection on the sales ofenergy should be , borne by the licensee and shall not be passed on to the consumer. 4. 1.ch qululrmzy Duly on mmumrrs.—Everyconsumer belong- ing to any of the classes specnfied in column (2) of the Schedule shall pay every month to the Govexnment in the prescribed manner a duty calculated at the iate specified against that class in column (3) thereof: Provided that in cases where the supply ofenergy to a consumer is regulated by an agreement entered into between the Government or the (\ I33 licensee and the consumer it shall be competent tor the Government either to reduce the rate at which duty is leviable on such consumer ot to exempt such consumer from payment ol‘ duty under this section subject to such terms and conditions as may be imposed by the Govern— ment. 5. Collection and payment ofalum-m} duly let/zed on swimmers.— Ck (1] Every licensee shall collect and pay to the Government at the time and in the manner prescribed, the electricity duty payable under section 4 ofthis Act on the units ofenergyconsumed by every consumer to whom energy is supplied by him. The duty so payable shall be a first charge on the amounts recoverable by the licensee for the energy consumed, and shall be a debt due by him to the Government. (2) When any consumer fails or neglects to pay at the time and in the manner prescribed, the amount ofelectricity duty due from him, the licensee may, without prqudice to the right ofthe Government to recover the amount under section 8, after giving not less than seven clear days‘ notice in writing to such consumer, cut ofl‘supply ofcncrgy to such consumer; and he may, for that purpose, exercise the power conferred on a licensee by subsection (l) of section 24 of the Indian Electricity Act, 1910, for the recovery ofany charge or sum due in respect ofenergy supplied by him. 6. Bank: (3/ accaunt, eta—Every licensee shall keep books. of account, in the prescribed form and submit to the Government or to the prescribed officer returns in such form and at such times as may be prescribed showing the units ofenergy consumed by him or supplied by him to each consumer, as the case may be, and the amount of duty payable thereon and recovered or paid by him under this Act, or show- ing such other particulars as may be prescribed. 7. Impulmg Qfl'mm—(l) The Government may by notification in the Gazette, appoint Inspecting Officers to inspect the books of account required to be kept by licensees under section 6. (2) The Inspecting Officers so appointed shall perform such duties and exercise such powers as may be prescribed, for the purpose ofcarrying into effect the provisions ofthis Act and the rules made thereunder. (3) Every such officer shall be deemed to be a public servant Within the meaning ofsection 2i of the Indian Penal Code. 8. Rtwvm'z:.—Any sum due on account ofelectricity duty, ifnot paid at the time and in the manner prescribed, shall be deemed to be in arrears, and thereupon such interest not exceeding twelve per cent per annum whichthe 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 either through a Civil court or as an arreat‘ of land revenue— ca (2) if the amount was payable under section 3, from the licensee; and (it) if the sum was payable under sub-section (l) of section 5, either from the consumer or from the licensee, at the option of the Government. C/ I34 9. PenalticJ.—Ifany licensee—— (1:) fails to keep books ofaccount or to submit returns as req~ lured by section 6, or (II) intentionally obstruct an Inspecting Olliccr appointed under section 7 in the performance ofhis duties or the exeiCise of his powers under this Act and the rules made thereunder, he shall be 3?: punishable with line which may extend to one thousand iupees. l0. Oflcnm by campamn.—(l) Where an offence under this Act has been committed by a company, every person who, at the time the offence was committed, was in charge of, and was responsible to the company for the conduct of the business ofthe company, as well as the company, shall be deemed to be guilty ofthe ofience and shall be liable to he proceeded against and punished accordingly : Prayided that nothing contained in this sub-section shall render any such person liable to any punishment proVided in this Act ifhe proves that the offence was committed Without his knowledge or that be exercised all due diligence to pievent the LOmMISSIOH of such oflcnce. (2) Notmthstanding anything contained in sub-section (1) where an oflence under this Act has been committed by a company and it is pioved that the offence has been committed with the consent oi connivance of, or is attributable to any neglect on the part of any diiecmi, manager, secretary or other oflicei ofthe company ,such direc- tot, 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. Explmwhmi.—Foi the purposes of thissection— (a) “ company ” means a body corporate and includes a firm or other association ofindividuals ; and (b) “ director" in relation to a firm means apariner in the fiim. ll. Powei to ueinpl.—Tlic Government may in public interest, by notification in the Gezette, exempt any ltcensee 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 speufied in such notification. l2. Saviiigs.—For the avoidance ofdoubt, it is hereby declaied that nothing in this Act shall be taken to impose Ol authorise the im- posnion of, a duty on the consumption or sale of electricity (whethei pioduced by Government or other persons) which is— (a) consumed by the Government of India or sold to the Government of India for consumption by that Government, or (b) consumed in the construction, maintenance 0i opciation ofany railway by the Government of India, Ol sold to that Government for consumption in the construction, maintenance or opcmtion of any railiiay. 13. Puma Ia mule iii/rs —(l) The Goveinmcnt may make iiiles to cany out the puipoies ol this Act. B5 (2) In particular and without piejudicc lo the geneiality of the foregoing power, such rula may proVidc for— (a) the time and the manner of payment of electiicity duty under sections 3 and 4, (b) the form ofthe books of account required to be kept (5 under section 6; (c) the times at which, the form in which, and the officers to whom, the returns required by section 6 should be submitted; . (d) the duties and powers of Inspecting Officers appointed under section 7; and (e) any other matter for which there is no provision or insulfiment provision in this Act and {or which provision is, in the opinion of the Government, necessary for givmg efiect to the purpose ofthis Act, (3) In making a rule under sub-section (1) or sub-section (2) the Government may provide that a bieach thereof shall be punish- able With fine not exceeding one thousand rupees. (4) Every rulemade underthisAct andeverynotification issued under section ll or section 14 shall be laid, as soon as may be after it is made, before the Legislative Assembly while it is in semen for a total period of fourteen days which may be comprised in one sessron or in two successive sessmns, and if, before the expiry ofthe session in which it is so laid, or the session immediately followmg, the Legislative Assembly makes any modification in the rule or notification or decides that the rule or notification should not be made. the rule or notification shall thereafter haveeffect only in such modified form or be ofno effect, as thecase may be;so however that any such modification or annulment shall be without prejudice to the vaiidity of anything preViously done under that rule or notification. )4- Power to remove dtfltmllm.—li any difficulty arises in giving effect to the proVisions of this Act in consequence ofthe transition to the said prowsions from the provmons of the enactments repealed by section 16, the Government may, by notification, make such prowsions as appear to it to be necessary or expedient for removing the dilhculty. 15. Prumlmn qfatlwri taken in good fuzz/L—No suit, prosecution or other legal proceeding shall lie against any person for anything which is in good faith, done or intended to be done under this Act. 16. Repeal.—The Madras Electiicity Duty Act, [939 (ActV of “333) as in force in the Malabar District referred to in sub-section (2) of section 5 of the States Reorganisation Act, 1956 and the Travancore-Cochin Electricity Duty Act, 1950 (Act IV of 1950) are hereby repealed. I36 SCHEDULE (5:: section 4) Column (1) Column (2) Column (3) Item Class qfCannmer: Ram: ofDuty 1. Domestic and Commercial con- sumers consuming energy for 4‘7. purposes like lighting and com- bined installation oflights and 10 per cent of the fans, radios, refrigerators, small price ofenergy indi- _.___._’-—\‘.. cookers, air conditioning plants, cated in the invoice. heaters, pumps, all electric homes, cinematograph installa- tions andmotion picture studios. Public Lighting. Nil. Consumersofenergyforagricul- 10 percentoftheprice ture purposes. of energy indicated in the invoice. INDusrRuu. consuimks. (a) Consumer: taking supply of l0percentoftheprice energy at points below ll KV. ofenergy indicated in the invoxce. (b) Consumers taking supply of 20 percentoftheprice energy at ll RV. and above. ofenergy indicated in .4y the invoice. \_