26.1 the slab structure shall
11.i determined in a way that similarly placed consumers in any tariff category p,;y uimilar tariffs and the tariff structure ensures an efficient consumption of c1l,.11:trlcity.
Note 5.-The scrutinv 0, the project cost estimates by ,he Corumission shall .
IJ•·: limited to the rsasonab.eness oi the capital cost, financing plan, interest durir.Q.
construction, use of etficient technology and such·other matters for the purposes of determination of tariff. .
19- Debt Equity Ratio.-19.1 Debt Equity ratio as on the daie of commercial operation for the purpose of determinaton of tariff sh1:II be 70:30. Where equity employed is more than 30%, the amount of equity for the purpose of tariif shall be limited to 30%. Where actual equity employed is less ihan 30%, the actual equity shall be considered.
20. Return on Equity.-20.1 The return shall be computed @ 14% on the equity base calculated, as aforementioned.
21. Non-Tariff lncome.-21. 1 Non tariff income shall be the revenue in excess of the revenue collected on account of tariffs, as approved by the Commission; and shall include such items as Delayed Payment Surcharge (DPS) and Meter rent.
Delayed Payment Surcharge 21 .2. DPS shall be estimated taking into account the uncollected amount and the prevailing bank rate.
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26.2 The Commission shall undertake suitable mergers of categories and/oi sub-categories in _light_ of _a simple, easy to comprehend and logical tariff struft~I e.
26.3. The Commission shall not show any undue preference to any consu er · but may differentiate according to the consumer's load factor, power factor, vojta. e, total consumption of electricity during any specified period or the time at which the supply is required or the geographical position of any area, the nature of supply ahd the purpose for which the supply is required. I
27. Two PartTariff.-27.1 In accordance with Section 45(3) the charg~sl'or electricity supplied may include- I a. A fixed charge in addition to the charge for the actual electricity suppli d.
b. A rent or other charges in respect of any electric meter or electrical pl!nt provided by the Petitioner. · I j