The Rajasthan Electricity (Duty) Rules 1970 (Updated upto 05.06.2017)
1. Short title.- These rules may be called the Rajasthan Electricity (Duty) Rules, 1970.
2. Definitions.- In these rules, unless the subject or context otherwise requires,,-
(a) “Act” means the Rajasthan Electricity (Duty) Act, 1962;
(aa) "Appellate Authority" means any officer not below the rank of the Deputy Commissioner authorized as such by the State Government;"; and
(b) “duty” means electricity duty under section 3;
(ba) "e-GRAS" means Online Government Receipts Accounting System of Government of Rajasthan;".
(c) “form” means a form appended to these rules;
(d) “Government Treasury” means a treasury or sub-treasury of the Government; and
(e) “section” means section of the Act. "3. Time and manner of collection and payment. - (1) A supplier shall include the amount of electricity duty, water conservation cess, urban cess and any other cess or charges leviable under the Act, as separate items in the bill of charges for the energy supplied by him, and shall recover the same from the consumer with charges for energy supplied by him. The supplier shall, within thirty days of the expiry of the month in which the duty has been realized, unless otherwise notified or ordered by the State Government, deposit such electricity duty, water conservation cess, urban cess and any other cess or charges in the Government Treasury, through e-GRAS.
(2) Where for any reason, the supplier does not prepare a bill for energy supplied by him to any consumer, in such cases he shall prepare a bill for electricity duty, water conservation cess, urban cess and any other cess or charges leviable under the Act and shall recover it from the consumer. The supplier shall, within thirty days of the expiry of the month in which the electricity duty, water conservation cess, urban cess and any other cess or charges has been realized, unless otherwise notified or ordered by the State Government, shall deposit amount so realized in the Government Treasury, through e- GRAS.
(3) Where the electricity duty, water conservation cess, urban cess and any other cess or charges has been paid by a supplier in respect of consumption of energy in excess of what is payable under the Act, the Commissioner or any other officer authorized by him in this behalf shall authorize the supplier to refund of the amount of excess electricity duty, water conservation cess, urban cess and any other cess or charges so paid, to the consumer concerned by adjustment in subsequent bill or bills or by payment in cash where the consumer has ceased to take supplies.
(4) Where the supplier has recovered the electricity duty, water conservation cess, urban cess and any other cess or charges from a consumer who is exempted from payment of duty under section 3 of the Act, the Commissioner or any other officer authorized by him in this behalf shall direct the supplier to refund of the amount of electricity duty, water conservation cess, urban cess and any other cess or charges so recovered, to the consumer by adjustment in subsequent bill or bills or by payment in cash where the consumer has ceased to take supplies.". 1[3A. Temporary connection for a certain period, for a certain purpose and consumption exceeding certain units chargeable at a higher rate of duty.- The duty in respect of consumption of energy under temporary connection obtained by a consumer from the supplier for lighting purposes, for a period not exceeding 30 days, when such consumption exceeds 25 units shall be computed at the rate fixed under clause
(1) of the proviso to S.3.]
1. Ins. w.e.f. 27.5.1970 1[3B. Time and manner of payment of duty by persons generating energy for their own use or who generate energy and supply the same to others free of charge.—
(1) Every person (other than a supplier) who intends to generate or intends to continue generation of energy for his own use or consumption or supplies the same to others free of charge shall make an application for registration in Form X to the Commissioner or to an officer authorised by him within thirty days from date of publication of the Rajasthan Electricity (Duty) (Amendment) Rules, 1979 in the official Gazette or within 30 days from the date he starts generation of energy for his own use or consumption, whichever is later. The Commissioner, or the authorised officer shall assign a registration number to such applicant within a period of thirty days from the receipt of such application.
(2) No person to whom a registration number is assigned under sub-rule (1) shall cause any extension or replacement to be made in his generating set without making a fresh application under sub-rule (1) and obtaining a fresh registration number under that sub-rule.
(3) Every person generating energy for his own use or consumption shall install a suitable meter (duly tested) by an Electrical Inspector or by an officer authorised by the Commissioner to record the amount of energy used or consumed by him every month for the purpose of payment of electricity duty. He shall at his own cost get it tested by the Electrical Inspector or by an officer authorised by the Commissioner before installation.
(4) The meter installed under sub-rule (3) shall be so maintained as to record the consumption correctly. The meter shall be deemed to be correct if it conforms with the requirements of sub-rule (1) and sub-rule (2) of Rules 57 of the Indian Electricity Rules, 1956.
(5) Where a meter installed at the premises of a person generating energy for his own use or consumption becomes inaccurate or inoperative the quantity of energy used or consumed for the period the meter remains inaccurate or inoperative shall be determined for the purpose of duty by the Commissioner or by an officer authorised by him after affording a reasonable opportunity of hearing to the person affected. "(6) The electricity duty payable under sub-section (5) of section 5 of the Act on the energy used or consumed shall be deposited by him within fifteen days of the close of the month to which the duty relates, in the Government treasury, unless otherwise notified or ordered by the State Government, through e-GRAS."; and
(7) Every person not being a supplier, who generates energy and supplies the same to any other person free of charge under sub-section (6) of section 5 shall,—
(a) install a suitable meter (duly tested) to record the energy supplied free of charge, and "(b) collect and deposit within fifteen days of the close of the month to which the duty relates in the Government Treasury, unless otherwise notified or ordered by the State Government, through e-GRAS.".
(8) If duty has been paid in excess of what is payable under the Act, the Commissioner or any officer authorised by him shall authorise the refund of the excess duty so paid to the person concerned by adjustment against future dues of duty or by payment in cash where the person ceases to generate energy for his own use or consumption or to supply the same to others free of charge.
1. Ins. by GSR 27/F9(1)FDCT/70 dated 4.7.1979.
2. Subs. for “duplicate copy of the treasury challan” by S.O. 476 dt. 26.3.99 1[3C. Class of consumers for the purpose of clause (c) of proviso (3) to section 3.- Electricity duty on the electricity consumed by agriculture non-metered supply consumers may be reduced and remitted under clause (c) of proviso (3) to section 3 of the Act.]
1. Ins. by S.No.2815 dated 05.08.2011 by Rajasthan Electricity (Duty) (Amendment) Rules, 2011
4. Manner of calculating duty in case of enhancement, reduction or remission.— If the rate of the electricity duty is enhanced or reduced or such duty is remitted by a notification, the duty payable or remitted in respect of the electrical energy consumed during the period between the date of coming into force of the notification and the date of the first meter reading recorded thereafter shall be computed in such proportion as the period from the date of such notification to the first meter reading thereafter bears to the total period between the date last meter reading before, and the first meter reading after, the date of such notification.
5. Keeping of books of account.—
(1) The books of account kept by a supplier under section 6 shall contain the following particulars separately for each consumer, namely:—
(i) service connection number; about:blank2815.htm
(ii) address and brief description of the premises to which the energy is supplied;
(iii) number of units of energy consumed;
(iv) rate of supply;
(v) details and amount of electricity duty charged;
(vi) date of repayment of electricity duty;
(vii) details of duty adjusted in accordance with rule 3;
(viii) date of disconnection.
(2) The Board shall also maintain record of energy supplied to consumers or consumed by it, and duty charged, realised and paid to Government in forms, VI, VII and VIII.
(3) Every person who generates energy for his own use or consumption and every person, not being a supplier, who generates energy and supplies the same to any other person free of charge shall maintain register in Form XI.
6. Submission and Returns.- A supplier shall submit to the Commissioner or any other officer authorised by him in this behalf—
(a) a return in duplicate in Form I within 30 days from the date of expiry of the quarter to which the return pertains; and
(b) a return in duplicate, in Form II, within two months of the close of the financial year.
Provided that the Board or any officer authorised by it shall, instead of returns in forms I and II, submit.
(a) a return in duplicate in Form III for each of their units supplying energy to the consumers or for consumption by the Board, within 30 days from the close of the month to which the return pertains;
(b) a return in duplicate in Form IV, within sixty days of the close of the quarter to which the return pertains; and
(c) a return in duplicate in Form V, within ninety days of the close of the financial year to which it pertains.
Provided further that every person who generates energy for his own use or consumption and every person, not being a supplier, who generates energy and supplies the same to any person free of charge shall furnish to the Commissioner or any officer authorised by him a return in duplicate in Form XII within 30 days from the date of expiry of the quarter to which the return pertains.
7. Inspection of books of account.- The Commissioner or Deputy Commissioner, Commercial Taxes (Administration) or 1[any other officer, not below the rank of Commercial Taxes Officer, authorised by the Commissioner in this behalf may, at any time, require a supplier 2[ or a person liable to pay electricity duty under sub-section (5) or (6) of section 5] to produce for inspection at the registered or other office of the supplier. 1[or a person liable to pay electricity duty under subsection 5 or (6) of section 5], such books and records in his possession or control as may be necessary for ascertaining or verifying the amount of electricity duty chargeable under the Act.
1. Subs. by GSR dt. 21.4.72
2. Ins. by GSR dt. 4.7.79
8. Power of entry of Officers.- The Commissioner or the Deputy Commissioner, Commercial Taxes (Administration) or 1[any other officer not below the rank of Commercial Taxes Officer, authorised by the Commissioner in this behalf] may enter any premisses where energy is, or is believed to be supplied by a supplier 2[or a person liable to pay electricity duty under sub-section (5) or (6) of section 5 for the purpose of—
(i) verifying the statements made in the books of accounts kept and returns submitted by the supplier 2[or a person liable to pay electricity duty under sub-section (5) or
(6) of section 5);
(ii) checking the readings of the meters; and
(iii) verifying the particulars required in connection with the levy of electricity duty.
1. Subs. for “the Commecial Taxes Officer having jurisdiction” by GSR dated 21.4.1972
2. Subs. by GSR dt. 4.7.1979.
9. Other duties of Officers.- The Commissioner or the Deputy Commissioner, Commercial Taxes (Administration) or 1[any other officer not below the rank of Commercial Taxes Officer, authorised by the Commissioner in this behalf] shall, as often as may be necessary, inspect the books of accounts kept and returns submitted by supplier 2[or a person liable to pay electricity duty under sub-section (5) or (6) of section 5] under Rules 5 and 7 respectively and apply such test as may be deemed by him necessary to individual entries for verifying the particulars noted by the supplier 3[or a person liable to pay electricity duty under sub-section (5) or (6) of section 5,] so far as they are connected with the levy of duty. He shall also verify all entries relating to—
(1) exemption from duty, and
(2) adjustments allowed by the supplier 4[or person liable to pay electricity duty under sub-section (5) or (6) of section 5].
1. Subs. for “the Commecial Taxes Officer having jurisdiction” by GSR dated 21.4.1972
2. Subs. by GSR dt. 4.7.1979
3. Ins. by GSR dated 4.7.1979.
4. Subs. by GSR dt. 4.7.79
10. Provisions of separate meters- Where there is a combined installation using energy and part of a supply of energy is dutiable and part is exempt the consumer shall install and maintain additional, suitable and correct meter or sub-meter to register the quantities of two kinds of consumption separately.
11. Disputes between the supplier and the consumer- In the case of a dispute between a supplier and a consumer regarding the liability of the consumer for the payment of the duty or exemption therefrom 1[or in case of dispute regarding liability to pay electricity duty under sub-section (5) or (6) of section 5], the 2[Assistant Commissioner, Commercial Taxes or the Commercial Taxes Officer authorised by the Commissioner in this behalf], shall decide the matter. An appeal against the order of the Commercial Taxes Officer shall lie within three months from the date of the order to the Appellate Authority.
1. Ins. by GSR dated 4.7.1979.
2. Subs. for “The Commericial Taxes Officer having jursdiction” by GSR dated
21.4.1972. and for "Commercial Taxes Officer authorised by the Commissioner in this behalf" by Notification No. 1819W Dated 04-08-2004 1[11A. Power of revision- The Commissioner may, of his own motion at any time, or on an application by the Commercial Taxes Officer, the supplier or any other person liable to pay duty under sub-section (5) or (6) of section 5 or a consumer, presented within ninety days from the date of communication of the order passed by the Appellate Authority under rule 11, call for the record of the proceedings in which the order complained against was passed and if, after examining the record, he considers that such order is illegal improper or erroneous, he may subject to the provisions of the Act, pass such order as he thinks fit.
1. Ins. by GSR dated 4.7.1979.
12. Composition- The Deputy Commissioner, Commercial Taxes (Administration) shall, within their respective jurisdiction, be the prescribed authority for the purpose of section 9. GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DNISION) NOTIFICATION Jaipur, Dated 05 October, 2021 In exercise of the powers conferred by section 10 of the Rajasthan Electricity (Duty) Act, 1962 (Act No.12 of 1962), the State Government hereby makes the following rules further to amend the Rajasthan Electricity (Duty) Rules, 1970, namely:-
1. Short title and commencement.- (1) These rules may be called the Rajasthan Electricity (Duty) (Amendment) Rules, 2021,
(2) They shall come into force with effect from 31 st October, 2021.
2. Amendment of rule 3B.- The existing sub-rule (l) of rule 3B of the Rajasthan Electricity (Duty) Rules, 1970, hereinafter referred to as the said rules, shall be substituted by the following, namely:- "(1) Every person (other than a supplier) who intends to generate or continue generation of energy for his own use or consumption or supplies the same to others free of charge shall make an application for registration electronically through the official website of the department, in Form X completed in all respect to the Commissioner or to an officer authorized by him within thirty days from date of publication of the Rajasthan Electricity (Duty) (Amendment) Rules, 2021 in the Official Gazette or within 30 days from the date he starts generation of energy for his own use or consumption or for supplying the same to others free of charge, whichever is later. On receipt of the application, the Commissioner or the authorized officer shall having satisfied that the application is complete in all respect and is accompanied with the dpcuments required under the said rules, issue the registration celiificate in Form X-A within a period of three working days from the date of submission of the application:
Provided that,-
(i) where the application is found to be incomplete, the commissioner or the authorized officer may issue a notice electronically within a period of three working days. The applicant shall furnish such required information or document on the official E-mail ID of the authorized officer, within a period of seven working days from the date of receipt of such notice. Where the authorized officer is satisfied with the information or documents so furnished, he may grant registration.
(ii) if the authorized officer fails to take any action within the period of three working days from the date of submission of the application or on receipt of required information under clause (i) above, the ~ application for grant of registration shall be deemed to have been ~ approved and registration certificate shall be auto generated."
3. Amendment of rule 6.- The existing second proviso to rule 6 of the said rules shall be substituted by the following, namely:- "Provided further that every person who generates energy for his own use or consumption and every person, not being a supplier, who generates energy and supplies the same to any person free of charge shall fl.rrnish to the Commissioner or to any officer authorized by him a reMn in Form XII, electronically through the official website of the department, within 30 days from the date of expiry of the quarter to which the retmn pertains, l.mless otherwise notified by the Commissioner."
4. Substitution of Form X.- The existing Form X appended to the said rules shall be substituted by the following, namely:- "FORM X (See rule 3B(1)] Application for Registration I. Particulars of the Applicant:- ~ i) Name of the Applica-nt-----i I (ii) F llAdd fth A r -~~~~~~~~~I u ress 0 e pp lcant I
(s)(ifany) t Number ( PAN n No. (if al=-'YLL)~----II__ Ie) L- ~
(iii) Permanent AccoUII
(iv) EmaillD
(v) Mobile Number
(vi) Telephone Number
(vii) Earlier Registratio
(viii) GSTIN (if applicab
2. Name and addresses of the partners/directors or any person having any interest in the business:-
3. Name and address of the person owing the machinery used in generation ofpower:-
4. Description of the place where the Captive Power Plant is used or is intended to be used. (Mention here all the places where the energy is consumed or used) :-
5. Description of the Captive Power Plant:- a. Type of the Captive Power Plant- • Thermal • Solar • Wind • Hybrid • Others b. Installed Capacityc. Firm Capacityd. Other details, if any:-
6. Details ofthe installation of the meter/sub-meter:-
(i) Date of installing a separate meter/sub-meter
(ii) The date on which it has been duly tested
(iii) Name ofthe officer who has tested it
7. Date of commencement of power generation:-
8. Average daily consumption:-
9. Information regarding Bank Account:-
(i) Name ofBank and Address of Branch
(ii) Account No
(iii) Type of Account I(iv) IFSC ofBranch
10. List ofdocuments to be submitted by the dealer with the application:-
(i) Copy ofAddress proof.
(ii) Copy ofAadhar.
(iii) Copy of PAN.
(iv) Copy of GST Certificate, if any.
(v) Copy of manual registration certificate issued to CPP, if any.
(vi) Bank Account details. II. Remarks (applicant may include here any additional information):- DECLARATION I/We certify that the particulars stated above are true to the best ofmy/our knowledge and belief and nothing has been willfully omitted therein. Signature ofthe Applicant Date: "
5. Insertion of Form X-A.- After the Form X, so substituted and before the existing Form XI, the new Form X-A shall be inserted, namely:- "FORM X-A [See rule 3B(1)] Registration Certificate Registration Number: I Name (ofUnitiPerson owning Captive Power Plant) 2 Address of Captive Power Plant 3 Type of Captive Power Plant 4 Date of Commencement of Power Generation DD/MMlYYYY 5 Installed Capacity of the Captive Power Plant []] Date ofInstallation of Meter/Sub-Meter Date of issue of certificate: (Signature of the issuing authority) Note: The registration certificate is required to be prominently displayed at the registered address of the captive power plant."
6. Substitution of Form XII.- The existing Form XII appended to the said rules shall be substituted by the following, namely:- "FORM XII [See rule 6J Quarterly Return I. b f-cc__,.:cp",erc:.ioTd~coveredby this I'e:cl,o~rn,=,--,-=~ From DD M~D I MM I yy '--_L----"--~-.-LJ_ I "
2. Name and address of the person generating cnergy:-
3. Description of the place where generation is being made (Mention here description of all places where energy is generated and consumed):-
4. Particulars of the Captive Power Plant:-
(a) Type of the Captive Power Plant- • Thermal • Solar • 'Wind • Hybrid • Others
(b) Firm Capacity-
5. Total number of units of energy generated, consumed and supplied free of charge during the quarter:-
1. ------2.-l~-3'-1'--l"'!-"'e~erreUdinS.N. Total number of units' At the beginning of the At the end of quarter During the quarter of energy quarter ----------1--------- 1 Generated ______1--_______ 2 Consumed 3 Supplied free of Icharge ~
6. No. of units exempted Ii'om Electricity Duty, ifany:-
7. Number of units on which Electricity Duty is payable:-
8. Rate of Electricity Duty per unit:- =I Amount b~
9. Amount of Electricity Duty payable:-
10. Details of the amount paid into treasury :- S.No. ChaUan No. I Date I'
11. Details of Electricity Duty adjusted or refund obtained, ifany:-
12. Balance, if any:-
13. Remarks:- DECLARATION VWe certify the particulars stated above are true to my!our best of knowledge and belief and nothing has been willfiilly omitted therein. Signature Date: "---- . ~ JOlllt Secretary to the Government. [F. 12(34)FD/Tax/20 15-72] By order of the Governor, (T~a~i) Joint Secretary to the Government. Copy forwarded to the following for information and necessary action:-
1. Superintendent, Government Central Press, Jaipur for publication of this notification in part 4(c) of today's extra ordinary Gazette. It is requested that 10 copies of this notification may be sent to this Department and 10 copies along with bill may be sent to the Commissioner, Commercial Taxes Department, Rajasthan, Jaipur.
2. Principal Secretary to Hon'ble Chief Minister (Finance Minister).
3. Commissioner, Commercial Taxes Department, Rajasthan, Jaipur.
4. Accountant General, Rajasthan, Jaipur.
5. PS to Principal Secretary, Finance.
6. PS to Secretary, Finance (Revenue).
7. Director, Public Relations, Jaipur.
8. Technical Director, Finance (Computer Cell) Department for uploading this notification on website.
9. Guard File.