The Kerala Electricity Duty Act, 1963 (No.23 of 1963)State Act of Kerala · Act 23 of 1963
(l ) Save as otherwrse provided In sub-section (2) every licensee in the state of Kerala shall pay every month to the Government in the prescribed manner, a duty calculated at (S naye Paise per unit of energy sold at a price of more 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 another licensee.
(2) Where a licensee holds more than one licence, duty shall be calculated and levned under this section separately in respect of each licence.
, (3) The duty under this section on the sales ofenergy should be borne by the licensee and shall not be passed on to the consumer.
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