(1) Subject to the provisions of sub-section (2), there shall be levied and paid to the State Government, on the consumption charges or the units of energy consumed, a duty (hereinafter referred to as "Electricity Duty") at the rates classified as per the Tariff Schedule of the Commission, from time to time, on the basis of use of the premises by the consumer on whose name energy is supplied by the licensee, or a consumer who is consuming energy produced from an independent source other than that supplied by the licensee, for his own use as specified in the Schedules, which are based on the following classifications :-
(a) the consumption charges where energy is supplied by the licensee ;
Explanation.- For the purpose of this sub-section, "use of the premises by the consumer on whose name energy is supplied" means the basis of purpose for which the consumer in whose name supply has been released and measured by the meter installed at point of supply by the licensee, on which the consumption charges are billed as per the tariff, however, in huge industrial parks, commercial premises or malls where electricity is supplied at single point or as bulk consumers and further it is re-distributed as one of the utility service provided by the owner of the premises to the end users occupying the area on lease or rent or otherwise, whose purpose of use of electricity at the user’s end may vary categorically ;
(b) units of energy consumed by a person and energy produced through the-
(i) Captive generation ;
(ii) Co-generation ;
(iii) Standby generation ;
(iv) Renewable Energy ; or
(v) Independent Power Producer (IPP) ;
(c) units of energy consumed which are not covered under clauses (a) and (b), that is, open access or other sources.
(2) Electricity duty shall not be levied on the consumption charges or energy consumed,-
(i) by the State Government excluding the public undertakings ;
(ii) by the Central Government excluding the public undertakings ;
(iii) for the purposes of, or in respect of a school or college or institution imparting education or training, students’ hostels, hospitals, nursing homes, dispensaries, clinics, public streets lighting, public water works, sewerage systems, public gardens including zoos, public museums, administrative offices forming whole or, as the case may be, a part of system run by any local bodies constituted under any law for the time being in force in the State of Maharashtra ;
(iv) by the Government hostels ;
(v) by any licensee, or by any other person engaged in the business of supplying electricity to the public under the Electricity Act, for the purposes directly connected with construction, maintenance, operation of any transmitting and distributing system, including the losses incurred therein ;
(vi) by any generating company for the purposes directly connected with construction, maintenance and operation of generating plant ;
(vii) where the energy is generated by any person for the purpose of supplying it for the use of vehicles or vessels * * * * * ;
(viii) where the electricity is generated at a voltage not exceeding 100 volts.
(3) Notwithstanding anything contained in sub-section (2), in respect of the premises used for residential purposes there shall be levied and paid to the State Government an electricity duty on the consumption charges as per Schedule A.