The Maharashtra Tax on Sale of Electricity Act, 1963.State Act of Maharashtra · Act 21 of 1963
[5. [Utilisation of proceeds of tax].- (1) The proceeds of the tax (together with any interest payable under section (9) recovered under this Act, shall first be credited to the Consolidated Fund of the State, and under appropriation duly made by law in this behalf,-
(a) an amount of tax equivalent to [eight paise] per unit paid by power utility to the State Government in respect of sale of electricity to commercial and industrial consumers shall be transferred to the Maharashtra Energy Development Agency established under the Societies Registration Act, 1860 (21 of 1860) or its successor, for executing schemes of generation of renewable and non-conventional sources of energy; and
* * * *
(2) Any amount transferred to the Maharashtra Energy Development Agency [ * * * ] under sub-section (1) shall be charged on the Consolidated Fund of the State.]
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