(1) Subject to the provisions of sub-section
(2), there shall be levied and paid to the Government on the units of energy consumed, a duty at the rates specified in the Schedule.
2[Provided that the Government may, by notification in the Official Gazette, levy a duty at such other rate or rates or at a flat rate for all types of consumers but not exceeding the maximum rates as specified in the said Schedule.]
(2) No duty shall be leviable on the units of energy consumed—
(i) by the Government (save in respect of premises used for residential purposes);
(ii) in respect of a hospital, or nursing home or dispensary, each of which when not maintained for private gains;
(iii) where the energy generated is at a voltage not exceeding 100 volts;
(iv) in respect of such industrial or agricultural purposes (other than residential or office purposes) in such areas and subject to such terms and conditions and for such period as the Government may, having regard to the need and conditions of industrial and agricultural development in the areas, by general or special order, specify in that behalf:
Provided that the Government may, either prospectively or retrospectively, by notification in the Official Gazette, exclude— ---3---
(a) any areas aforesaid or any part thereof (regard being had to the price of energy prevailing therein and to the state of industrial development thereof); or
(b) any new industrial undertaking, as may be specified in this behalf by the Government in such notification; and thereupon the provision of this clause shall not apply in those areas or part thereof or in relation to such new industrial undertakings.