(1) The Karnataka Electricity (Taxation on Consumption) Rules, 1959 are hereby repealed.
Provided that such repeal shall not affect the previous operation of the said rules or anything done or any action taken thereon and the proceedings under said rules pending on the commencement of these rules shall be continued and disposed off, in accordance with the provisions of these rules.
Provided further that subject to the preceding provision anything done or any action taken under said rules shall be deemed to have been done or taken under the corresponding provisions of these rules and shall continue to be in force accordingly unless and until superseded by anything done or any action taken under the Act or these rules as the case may be.
FORM -A (see sub-rule (1) of rule 4) Purpose for which electricity is consumed:
Name of Consumer to whom electricity supplied:
Address:………………………………….
………………………………… RR Number:
Energy Meter: Make, capacity, Class, Sl No:
CT: Make, capacity, Class, Sl No:
PT: Make, capacity, Class, Sl No:
Rate of tax per unit:
*Note: The difference between the reading of last month and current month will be the consumption of that month.
Sl.
No Month and Year E n e rg y M e te r R e a d in g C o n s u m p ti o n Opening Balance Demand Total Collections Closing Balance Remark s with date of disconn ected for nonpayment E le c tr ic it y C h a rg e s Tax E le c tr ic it y C h a rg e s Tax E le c tr ic it y C h a rg e s Tax E le c tr ic it y C h a rg e s Tax E le c tr ic it y C h a rg e s Tax 1 April 2 May 3 June 4 July 5 August 6 September 7 October 8 November 9 December 10 January 11 February 12 March FORM – B (see sub-rule (1) (i) of rule 5) Returns showing the units of Electricity Supplied, Electricity Tax recovered thereon and paid to Government T a ri ff / C a te g o ry N o .
o f c o n s u m e rs i n th e c a te g o ry G ro s s C o n s u m p ti o n T o ta l u n it s e x e m p te d f ro m ta x N e t C h a rg e a b le u n it s ( 4 -5 ) R e v e n u e d e m a n d o n u n it s c o n s u m e d a s in C o l.
4 R e v e n u e d e m a n d o n n e t ta x a b le u n it s a s i n C o l.
5 R e v e n u e D e m a n d ( 7 -8 ) R a te o f T a x P e r u n it A m o u n t o f ta x d e m a n d e d 9 X 1 0 A d ju s tm e n ts a n d r e fu n d s a ll o w e d T ra n s fe rs t o d is c o n n e c te d le d g e rs R e c o v e ri e s fr o m d is c o n n e c te d c o n s u m e rs N e t T a x ( 1 1 + / - 1 2 - 1 3 + 1 4 ) D e ta il s o f a m o u n t o f T a x p a id t o T re a s u ry C h a ll a n N o ./ D a te R e m a rk 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 during the month Authorized Signatory of Licensee FORM-C (see sub-rule (1) (ii) of rule 5) Monthly return showing particulars of Consumers of electricity who have defaulted in payment of electricity tax During the month of:
N a m e a n d a d d re s s o f th e c o n s u m e r Number of units supplied/consumed for number of items Nos. as given on the back of Form-"B" A m o u n t o f E le c tr ic it y T a x P a y a b le (8 + / -9 ) A m o u n t th a t h a s b e c o m e I rr e c o v e ra b le u n d e r th e s u b - s e c ti o n 1 o f s e c ti o n 4 P e ri o d f o r w h ic h e le c tr ic it y t a x i s p a y a b le R e fe re n c e t o L e d g e r A c c o u n t N o .
R e m a rk s ( A c ti o n ta k e n , if a n y , b y t h e li c e n s e e f o r re c o v e ry ) S l.
N o ( It e m N o .1 ) T a ri ff / C a te g o ry ( It e m N o .2 ) G ro s s C o n s u m p ti o n (I te m N o .4 ) T o ta l u n it s e x e m p te d f ro m ta x (I te m N o .5 ) N e t C h a rg e a b le u n it s (I te m N o .6 ) R a te o f T a x P e r u n it ( It e m N o .1 0 ) A m o u n t o f ta x d e m a n d e d (I te m N o .1 1 ) A d ju s tm e n ts a n d r e fu n d s a ll o w e d ( It e m N o .1 2 ) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Authorized Signatory of Licensee FORM – D (see sub-rule (1) (iii) of rule 5) Returns showing the particulars of person to whom electricity supplied by licensee belonging to non-licensee and the amount of electricity tax recovered and remitted payment details for the month of:………………..
N m a e a n d a d d re s s o f th e p e rs o n t o w h o m e le c tr ic it y ia s u p p li e d M o n th f o r w h ic h e le c tr ic it y ta x i s p a y a b le N u m b e r o f u n it s o d e le c tr ic it y s u p p li e d Rate of electricity charges per unit T o ta l E le c tr ic it y c h a rg e s A m o u n t o f e le c tr ic it y p a y a b le a t th e r a te o f 6 % o n e le c tr ic it y c h a rg e s Tax paid details R e m a rk s L e v ie d b y l ic e n s e e L e v ie d b y n o n - li c e n s e e A m o u n t R e c e ip t/ C h a ll a n N o D a te Note: Tax shall be calculated based on the electricity charges levied by the licensee/non-licensee whichever is higher.
Authorized Signatory of Licensee FORM - "E" (see sub-rule (1) (iv) of rule 5) STATEMENT SHOWING TAX DEMAND, COLLECTION AND BALANCE OF……………………. MONTH….
TARIFF OPENING BALNCE DEMAND TOTAL COLLECTION CLOSING BALANCE REMARKS 1 2 3 4 5 6 7 L.T H.T TOTAL Certified that the amount shown column 5 (Collection) above agrees with collection accounted in DCB statement and has been credited to account code Authorized Signatory of Licensee FORM - "E1" (See sub-rule (1) (v) of rule 5) STATEMENT SHOWING WITHDRAWAL/ADJUSTMENT OF EXCESS TAX REMITTED FOR THE MONTH OF ………………………. DIVISION:……………..
TARIFF HEAD OF ACCOUNT OPENING BALNCE WITHDRAWAL DURING THE MONTH CREDITS DURING THE MONTH CLOSING BALANCE REMARKS L.T H.T TOTAL Note: List of installations with R.R.Nos. For which withdrawal is affected shall be enclosed.
Authorized Signatory of Licensee FORM-F (see sub-rule (2) of rule 4) Place of Generation:
Name plate details of generator /s installed:
Energy Meter: Make, capacity, Class, Sl No CT : Make, capacity, Class, Sl No PT: Make, capacity, Class, Sl No ( * ) NOTE:
If place of generation and consumption is different and if electricity is supplied through licensees transmission and distribution system copy of the OM No. of the licensee shall be enclosed..
(1) GENERATION:- Sl.No Month Generator 1 Generator 2 Generator 3 Total Units Generated (4+6+8+..)
Remarks Energy Meter Reading Units Generated Energy Meter Reading Units Generated Energy Meter Reading Units Generated 1 2 3 4 5 6 7 8 9 10 1 2 Note: Difference between the reading of the last month and current month will be the total generation of that month.
(2) Auxiliary consumption:
Energy Meter: Make, capacity, Class, Sl No CT : Make, capacity, Class, Sl No PT: Make, capacity, Class, Sl No Sl.No Month Generator 1 Generator 2 Generator 3 Total Units Generated (4+6+8+..)
Rate of tax per unit Tax Payable Energy Meter Reading Units Consumed Energy Meter Reading Units Consumed Energy Meter Reading Units Consumed 1 2 3 4 5 6 7 8 9 10 11 1 2 Note: Difference between the reading of the last month and current month will be the total Auxiliary consumption of that month 3) Captive consumption: (to be maintained separately for each consumer) a) Name and address of the captive consumer / consumption point Energy Meter: Make, capacity, Class, Sl No CT : Make, capacity, Class, Sl No PT: Make, capacity, Class, Sl No Sl.No Month Energy Meter Reading Units Consumed Rate of tax per unit Tax Payable Tax paid Payment details 1 2 3 4 5 6 7 8 1 2 Note: Difference between the reading of the last month and current month will be the total captive consumption of that month.
Details of persons to whom electricity is supplied (to be maintained separately for each consumer) Name and address of the person to whom electricity is supplied / consumed Energy Meter: Make, capacity, Class, Sl No CT : Make, capacity, Class, Sl No PT: Make, capacity, Class, Sl No Sl.No Month Energy Meter Reading Units Consumed Rate per unit of electricity Total Energy Charges (whichever is higher) Tax per unit Tax Payable Tax paid Escom Agreed Rate Challan No Payment details 1 2 3 4 5 6 7 8 9 10 11 1 2 Note: (a). Difference between the reading of the last month and current month will be the total electricity supplied of that month.
(b). Highest rate per unit of electricity shall be taken for calculation (among 5 & 6).
ABSTRACT S l.
N o M o n th G e n e ra ti o n ( T o ta l U n it s G e n e ra te d ) A u x il ia ry C o n s u m p ti o n (T o ta l U n it s c o n s u m e d f o r A u x il a ri e s ) T a x o n A u x il ia ry C o n s u m p ti o n C a p ti v e C o n s u m p ti o n (* )( T o ta l U n it s c o n s u m e d f o r C a p ti v e U s e rs ) T a x o n C a p ti v e C o n s u m p ti o n Total units supplied to others(*) through Tax on units supplied through A m o u n t o f T a x P a y a b le (5 + 7 + 1 0 + 1 1 ) D e ta il s o f P a y m e n t R e m a rk s Grid D e d ic a te d l in e s Grid D e d ic a te d l in e s 1 2 3 4 5 6 7 8 9 10 11 12 13 14 1 2 FORM-G (see sub-rule (2) of rule 5) Returns showing the particulars of Electricity Generation, Auxiliary Consumption, Captive Consumption, 3rd party sale through Licensee or dedicated transmission line by a non Licence and the details of Electricity Tax Paid for the month of………...
Generator Details Sl.No RR No Capacity Make Sl.No Fuel used Approval reference S L .n o Energy Meter Reading U n it s G e n e ra te d Consumption (units) Sale of Electricity Units Tax paid Details T o ta l R e m a rk s O p e n in g r e a d in g C lo s in g R e a d in g E n e rg y m e te r c o n s te n t A u x il ia ry C o n s u m p ti o n C a p ti v e C o n s u m p ti o n T h ro u g h G ri d T h ro u g h d e d ic a te d T ra n s m is s io n L in e A u x il ia ry C a p ti v e T h ro u g h G ri d T h ro u g h d e d ic a te d T ra n s m is s io n L in e 1 2 3 4 NOTE 1: In case of third Party sale the details of sale shall be furnished along with PPA agreement and OM copy from the concerned ESCOM. NOTE 2: Supply and consumption as provisionally determined by the Inspecting officer.
Authorized Signatory of Non-licensee FORM H (see sub-rule (5) of rule 5) To:
………………………….
Sir, Subject: Verification of the returns filed for the month / year ……… Reference:- (1)
(2)
(3) The returns filed by you under Rule 5 of the Karnataka Electricity (Taxation on Consumption) Rules 2014 has been verified by the undersigned as per the powers vested in me under section 6 of the Karnataka Electricity (Taxation on consumption) Rules 1959 an amount of Rs……….. is yet to be remitted by you as per the assessment made.
Please take notice, that the said amount along with interest of Rs………… totaling to Rs……….. shall be remitted forthwith, but not later than dated: …………..to avoid additional Interest on the said amount. Failing which you will be liable for action contemplated under section 7 of the Karnataka Electricity (Taxation on Consumption or sale) Act 1959 without any further correspondance in this regard.
Yours faithfully, Place : Date :
INSPECTING OFFICER (Name and Désignation) Encl : Copy of the assessment by this office.
FORM-I (see sub-rule (6) of rule 5) To:
………………………………………… Sir, Subject:- Failure to file the returns for assessment Reference:- (1)
(2)
(3) Where as you are required to pay electricity tax under Sec 3{(1)/(2)} and file your returns under rule 5 of the Karnataka Electricity (Taxation on Consumption or sale) Rules 2014 every month. You have failed to pay the same and to file the returns within the prescribed period.
You are hereby called upon to pay the tax due with applicable interest along with returns with all the details stipulated under rule 5 of the Karnataka Electricity (Taxation on Consumption or sale) Rules 2014, so as to reach this office latest by dated : ………., failing which you are liable for penal action as per section 9 of the Act.
Yours faithfully, INSPECTING OFFICER (Name and Désignation) Place :
Date :
Encl : Copy of the assessment FORM -J (see sub-rule (2) of rule 9) Adjustment / Refund Order of the excess tax claimed under Section 3 of the Act.
TO …………………………..
Sir, Subject:- Adjustment / Refund of tax.
Whereas an amount of Rs………………………………… remitted by you has been verified by the undersigned, it is found that an amount of Rs……………….. has been claimed as excess amount, as per the assessment order enclosed.
a. You are hereby informed that the said amount will be adjusted towards the tax to be remitted by you in the future months. You may deduct the said amount while filing your returns for the future month/s duly enclosing the copy of this order.
OR b. The said amount of Rs. …………………………… is being refunded to you vide this office letter No.…..Dated………. duly enclosing the Cheque No…………… dated ………………….. as the final settlement of the Tax from your installation detailed above.
Place:
Date Inspecting Officer Name and Designation.
Encl: Copy of the assessment order.
FORM-K {see sub-rule (2) of rule 11} FORM OF APPEAL UNDER SECTION 9(A) OF THE KARNATAKA ELECTRICITY (TAXATION ON CONSUMPTION OR SALE) ACT 1959 FILE NO. …………. OF 20 ..
1) - ….APPELLANT V/S 2) - ….. RESPONDENT TO:
The Chief Electrical Inspector to Government/The Principal Secretary to Government, Government of Karnataka, Department of Energy, Bangalore Vikasa Soudha, Banglaore.
The Petition of the Petitioner most respectfully showeth :-
(1)The Petition of the petitioner / petitioners above named respectfully submits this petition seeking appeal against the order of the …………………………..
(2) The petitioners states that no other petitions has been filed by him against the order of the … ………………….
1 Name and address of the installation 2 Details of rating of the generator in the installation 3 The Office in which the assessment was made 4 Section under which appeal is filed 5 Assessment year in connection with which the appeal preferred 6 Total tax declared by the appellant for the assessment year as in Column 3 7 Total tax as computed by Inspecting Officer for the year referred to in column 3 8 Difference of amount under appeal 9 Order of the Inspecting Officer/ Chief Electrical Inspector to Govt 10 Brief facts of the dispute 11 Grounds for the appeal 12 Receipt / Challan for having paid the charges required under section 9 A
(2) 13 Receipt / Challan for having remitted not less than 25% of the amount of assessment.
Signed (Appellant) VERIFICATION I, …………………………………… the appellant, do hereby declare that what is stated above is true to the best of my information and belief.
Verified today the ……………………….. day of …………………… …………….
Signed (Appellant) Notes: The memorandum of appeal must be in triplicate of which one set shall have the original order on which the appeal is preferred along with related original documents.
BY ORDER AND IN THE NAME OF THE GOVERNOR OF KARNATAKA SAMEER MADIMAN PR. 604 Desk Officer, SC. 500 Energy Department.