B • COMMERCE AND INDUSTRY DEPARTMENT NOTIFICATION NO.9092-916-VII-E,DATED 1ST OCTOBER 1949 PUBLISHED IN GAZETTE EXTRAORDINARY ' DATED IST OCTOLER 1949.
RULES
1.• Short title—These rules may be called (The Madhya Pradesh) Electricity Duty Rules, 1949.
2. Definitions--In these rules, unless there is anything repugnant in the subject or context:-- The "Act" means Z (the Madhya Pradesh Electricity Duty Act, 1949) .(X of 1949);
"Electric Inspector" means an Electric Inspector appointed under Sec. 36 of the Indian Electricity Act, 1910 (IX of 1910), and authorised by the Provincial Government to act under these rules and includes an Inspector so authorised.;
Note.—"Inspector" means any Officer appointed by the• Provincial Government under sub-section (I) of Sec. 7 of the Act;
"Electricity Duty" means the Duty payable under Sec. 3 of the Act;
"Form" means a Form appended to these rules;
"Government Treasury" means a Treasury or Subtreasury of the Government and includes any office, branch, or agency of Reserve Bank- of India, or any other body acting on the authority of the Government and transacting treasury business for the Governinent.
3- Time and Manner of Payment- —Every® (distributor of electrical energy and every producer) shall pay the electricity duty in respect of each month before the expiry of the following month into a Government Treasury to the credit of Government under the head "043--TAXES AND DUTIES ON ELECTRI- CITY-Taxes on consumption and sale of Electricity" and send the treasury receipt to the Electric Inspectors g (within 15 days from the date of such credit).
4- Recovery of Duty from consumer by distributor of electric energy--A distributor may recover from those consumers whose consumption is dutiable, as a surcharge the whole or part of the duty payable by him under Sec. 3 of the Act. The distributor shall show separately the amount of surcharge levied by him in the bills that are sent by him to the consumers.
z(In case of dispute regarding amount of surcharge to be levied the matter shall be referred to the Electrical Inspector for decision) +4..A. Refund of Duty paid in excess etc.—@ (The distributor of electrical energy or the Producer) shell, with the prior approval of the Inspector, refund or make adjustments for electricity duty collected wrongly from a consumer or paid in excess by him.
z(The application for refund/adjustment shall be made in form 'A' ).
S. Recovery of Duty and interest.—(I) Where the duty due is not paid within the period specified under rule 3, the same shall be paid thereafter with interest thereon at the rate prevailing in accordance with sub-rule (2). z(For the purpose of calculating interest, part of a month shall be treated as. equal to a month).
(2) The rate of interest payable under sub-rule (1) shall be such as may be fixed by the provincial Government by notification from time to time subject to a maximum of X (24 per cent per annum).
43) P6. Books of account.—Every distributor of electrical energy and every producer shall maintain monthly accounts of electrical energy sold or supplied to a consumer or consumed by himself. in Forms z ("AA") to 'F' :
Provided that whcre a distributor of electrical energy or a produber incorporates the substance of form "AA" to 'F' in his ledgers to the satisfaction of Electrical Inspector, it shall not be necessary for him to maintain the monthly accounts separately in Form'z ('AA') to '(F)'.
Submission of Returns —Every @ ( distributor of electrical energy and every producer) shall submit to the Electrical Inspector @ (XX):— z(i) along with the treasury receipt sent under rule 3, a return for each month in the form 'G'.
(ii) at the end of each financial year a return in forms H.J.
and K not later than 15th day of the second month following the last day of said financial year.
Inspection of books of accounts--An Inspector may at any time require @ (a distributor of electrical energy or producer) to produce for inspection at the registered or other office of @ (such distributor or Producer) z (or at the office of Electrical Inspector) such books and records in his possession or control as may be necessary for ascertaining or verifying the amount of electricity duty . payable under the Act.
Power of entry of Inspecting Officers—Any Inspector, togerther with his assistants, may enter any premises where energy is or is believed to be supplied @ (or consumed by a distributor of 'Srt.
ya ing ity tor ity the des the der lea;
ubice, or the for dor city ing ent the tor Dntole Phe tied ers.
tied soursrawennpeowillri=r- 10 electrical energy or producer) and shall have access to anY may examine any meter installed in the premises at all reasonable times, for the purpose of :— verifying the statements made in the books of accounts kept and returns submitted by the distributor ig (or producer);
verifying the reading @ (and accuracy) of the meter;
and verifying particulars or ascertaining information required in connection with the levy of electricity duty:
Provided that before entering the premises the Inspector shall give reasonable notice.
@[I0. (I) Every distributor of electrical energy and every producer who is liable to pay electricity duty under Sec. 3 of the Act shall instal a meter *(separately for each categcry for which rate of electricity duty applicable is different) to record the energy sold or supplied to a consumer or consumed by himself or his employees.
(2) A distributor of electrical energy and a producer shall cause. every such meter to be read as far as possible on the same date in each month, and record the units of energy consumed in the month. The period between two such consecutive readings shall be reckoned as one month for the purpose of calculation of electricity duty and submission of returns under rule 7].
[(3) Every producer of elctrical energy shall provide KWH meter on each generator panel or summation panel if one is not provided.
In case of generating stations of more than 50 KW an Ammeter and Wattmeter shall be provided in addition to the energy meter.
Every producer or distributor of electrical energy shall maintain a log book wherein the reading of Ammeter and Wattmeter shall be entered atleast once in an hour and •that of energy meter after each 24 hours].
6[11. Where— Consumption of electrical energy for which separate rates of duty are prescribed; or Consumption of electrical energy which is both dutiable and non-dutiable;
is recoided by. one meter, the dutiable energy consumption of different categories shall be assessed in the manner laid down by the Electric Inspector from time to timet(till such time, meters for each category are installed).
g12.
* • . 11
13. Settlement of disputes--If any question • arises etween ® (the distributor of electrical energy or the producer d an Electric Inspector as to the quantity of energy which is able to electricity duty, the Provincial Govenrment may, on plication of ©(such distributor or producer) o of the Electric Spector refer the question to such authority as the Provincial overnment may appoint and the decision of such authority shall e final.
Adjustments.—In calculating the electricity duty yable by a distributor, the distributor shal. make the same lowance for incorrect meters, incorrect readings and leakages those made in respect of his own charges from consumers.
(1) If a @ (distributor of electrical energy or producer) ils to submit the treasuryireceipt under rules 3 and the returns entincd in clause (i) of rule 7 in respect of any month before i , e due date or any extension thereof not exceeding fifteen days the discretion of the Electric Inspector, the Electric Inspector all, to the best of his judgement, determine the amount•of the cctricity duty payable by theP(distributor of electrical energy I the producer) for the month and shall serve on the ® (distributor electrical energy or producer) a notice requiring him to pay t,e amount so determined or the difference between (le amount I electricity duty if any, already paid in respect of that month;
ithin one month ®(from the date of receipt of such notice).
he amount so determined by the Electric Inspector shall be eemed to be the duty payable under Sec. 3 of the Act.
t i } (2) Where the distributor of electrical energy or producer as failed to pay the duty in the manner set forth under Rule 3 ad the duty is assessed by the Electrical Inspector under sub- ,,ule (1)- the distributor of electrical energy or producer shall "ay in addition interest thereon from the date due under rule 3 the rate and in the manner set forth under rule 5:
z (Provided that where the distributor of electrical energy or ,roducer has already paid the duty and pays or is called upon to 'ay the difference and if the Electrical Inspector is satisfied that a the ordinary course of business such difference would not have me to the notice of the distributor of electrical energy or producer an earlier date, no interest shall be chargeable if the difference paid before expiry of the notice of one month).
If the ils to pay the t itn interest, if 'f such notice) he same under @ (distributor of electrical energy or producer) amount mentioned in sub-rule (1) above together any, within one month (from the date of receipt the Electrical Inspector shall proceed to recover Sec. 5 of the Act.
If, within one month from the date of ib(the receipt of) [ e notice referred to in sub-rule (1) above the ® (Distributor of Vetrical energy or producer) pays the amount specified in the 1 r tice and submits the returns referred to in clause (i) of rule 7 12 for the month concerned, the Electrical Inspector shall order s much amount out of the amount paid by the @ (distributor electrical energy or producer) as is on the verification of the returr submitted by @(the distributor of electrical energy or producer found to be in excess of the actual duty payable by him to. b adjusted towards the duty payable by him for any subsequen month or months.
(5) If, on verification of the returns referred to in sub-rul
(4) above, it is-found that the amount determined under- sub-rul,
(1) is less than the actual duty payable by the ©(distributor o electrical energy or producer); the Electrical inspector shal proceed to recover the difference under Sec. 5 of the Act.
P(15-A. Within seven days of the bringing into use of ar installation for the generation of electrical energy at a voltagt exceeding 100 volts the distributor of electrical. energy or produce] shall give notice thereof in Form L, to the Electrical Inspector).
@(15-B. If any, distributor of electrical energy or any Producer :
discontinues to generate, distribute or consume electrical energy; or instals a new plant or a sub-station or makes any extension to existing plant or installation; or sells or otherwise disposes •of his business or effects any change in ownership or names; or shifts the place of . installation;
he or his legal representative shall within a period of seven days of such discontinuance, installation, extension, sale or change of shifting of camp, submit a report to that effect to the Electrical Inspector).
16. Penalty.-=Any person who commits a breach of, sny-bt, these rules shall be punishable with fine not exceeding fifty rupees.
FORM A [Vide Rule 4-A] Application For Refund/Adjustment Effect on electricity duty Brief reasons for Name , address and account No. of consumer, distributor or producer whose accounts are proposed to be revised Number of payable the proposed Units of of energy Dutiable units c —Th revision after proposed of energy Plus Minus revision affected Period affected Units as it stands before proposed revision
(1) (2) (3) (4) (5 ) (6) (7 ) (8) FS- TOTAL It is certified that the amount of refund as claimed above was already paid to Government during the course of monthly payment and no claim has been preferred previously on this/these account (s).
(Signed by or on behalf of Distributor /Producer) NOTE.—(i) No adjustment shall be made without the prior approval of the Electric Inspector.
(ii) The application shall be accompanied with details of meter readings and other data claim for refund/adjustment.
necessary to support the 14 tF ORM AA (Vide Rule 6) Name of Distributor or Producer Address Style of Business For the month of 19 Electrical Energy sold or supplied through a temporary connection a temporary extension of an existing connection for purposes of illuminat on the occasion of marriage or other social function where the connected exceeds 1,000 watts.
Name of Address of the Existing consumer consumer or service Account No. connection of temporary No. if any connection
(1) (2) (3) (4) K. W. days --n At Rs. 20 per K. W. for each day Arno;
of eh ! Connected load in K. W.
C --, From tern- From ex- Total porary con- tension of nection existing connection Total At Rs. Rs. 5 per K.W. for each day
(8) (9) (10)
(12) Purpose of temporary connection c or extension From Period of temporar connection To No.
da:
(5) (6) t FORM B (Vide Rule 6) Name of the Distributor or Producer Address • • Style of Business for the month of 197 . Electrical energ.y sold or supplied for consumption for light, fans or any other appliances normally connected to a lighting circuit in premises used for business, trade, commerce or for professional pursuits, including temporary connections at such premises covered by form 'AA'.
Name of Address of consumer consumer or Account No.
Meter Meter Units supplied during reading of reading the month previous of month present Metered Corn- Total month puted Exempted units Dutiable units Amount of duty Units Class of At 8 paise At 10 paise At 12 paise exemp- per unit per unit per unit tion (Vide Sec. 3-A & 3-B)
(1) (2) (3) (4) (5) (6) ( 7 ) (8) (9 ) (10)
(11) (12) (13) Exempted units Dutiable Amount units at of duty
1.5 paise Units Class of ex- per unit emption (Vide Sec.
3-A 3-B)
(10) (11) (12) (13) 1-• CI) t FORM C (Vide Rule 6) Name of Distributor or Producer Address Style of Business for the month of 19 Electrical energy sold or supplied within the premises of a factory—
(a) for lighting in all departments of the factory including canteen;
-(b) for fans used for humidification therein;
but excluding electrical energy consumed for domestic purposes in a factory.
Name of Address of Factory Meter Meter consumer consumer Licence , reading reading or Accoun te-- ----A- -----1 of previous of No. No. Date of month present expiry month
(1)
(2) (3) (4) (5) (6) Units supplied during the month Metered Corn- Total puted
(7) (8) (9) --------------------------- -------------------------- t FORM D (Vide Rule 9) Address ------- ---------------------- for the month of............. 19 ------ fans Or any other appliances normally connected to a lighting circuit others than -- Style of Business Electrical energy sold or supplied for light, that coveted by forms 'AA to 'C'.
Name of Distributor or Producer
(1) (2) (3) (4) Units supplied during the month Metered Com- Total puted
(5)
(6) (7) Exempted Units Units Class of ex- At 6.5 3-A 8c 3- .13) emption paise Vide scc per unit
(8) (9) (10) Amount of duty At 7 At 12 paise paise per unirt per unit
(11) 12) (13) Name of Address of Meter .Meter consumer consumer reading of reading of or Account previous present No. nonth month Dutiable Units t FORM E (Vide Rule 6) Name of Distributor Address . ..... ...... Style of Business for the month of . . . 19 Electrical energy sold or supplied for purposes other than those covered by forms 'AA' to 'D' in premises used for residential business, trade or commercial purposes or for purposes of professional pursuits.
Name of Address of consumer consumer or Account No.
Meter reading of previous month Meter reading of present month Units supplied during the month r- Metered Computed Total Exempted Units Units Class of exemption (Vide sec. 3-A and 3-B)
(8) (9) Dutiable Amount units at 2 of duty paise per unit
(10) (11)
(1) (2) (3) (4)• (5) (6) (7) l rs•roaznaaSesueediunast-nersawadt:eSaro - WORM F:
(Vide Rule 6) Name of Distributor or Producer Address Style of Business for the month of Electrical energy sold or supplied other than that covered by forms `AA' to 'E'.
Name of Address of Meter Meter Units supplied during the Exempted Units Dutiable Amount consumer consumer reading of reading of month units at of duty or Account previous present r— r --.A.- —^. 1 . 5 paise No. month month Metered Computed Total Units Class of ex- per unit .
emption (Vide sec. 3-A , r ncl 3-B)
(1) (2) (3) (4) (5) (6) (7 ) (8) (9) (10) (11) tF ORM G [Vide Rule 70)] Monthly Abstract showing total No units of electrical energy sold or supplied to Consumers by the Distributor or Producer consumed by himself or his employees Name of the distributor or producer Address Style of business Return for month ending 19...
In:respect of station Totaemnits generated rotal units purchased Totalpf units generated and purchased Total units dutiable Total units non-dutiable Total units accounted for Total units unaccounted for •
PART 1—DUTIABLE UNITS Dutiable units of KW days C. __Th Energy covered by Particulars in brief Category Metered Computed Total Amount of form Electricity No. Duty
(1) (2) (3) (4) (5) (6) (7)
1. Form AA Temporary supply marraige(i) Rs. 5.00 per KW for Rs. P.
and social functions, each day.
(ii) Rs. 20 per KW for each day.
TOTAL (0 & .
2. Form B Lights—commercial etc. .. (i) ® 8 paise P.U.
® 10 paise P.U.
® 12 paise P.O.
TOTAL (i),(io &
3. Form C Lights—Factory @1.5 Paisa P.U.
4. Form D Other Lights .. (i) Ag 6.5 paise P.U.
(ii) 7 paise P.U.
@ 12 Paise P.U.
TOTAL (1) (if) & (iii) ' Form E Power--residential, commer- ® 2 paise P.U.
cial etc.
Form F Power—Other purposes .. 1.5 paise P.U.
GRAND Total (item 1 to 6)
PART II—NON-DUTIABLE UNITS Energy covered by from No.
P artitizl an brief Units Exempted- under Section' •
(1)
3LA. (i) 3-A (ii) 3=A. (iii) 3-A(iv) 3-A (V) 3-A (vi) 3-B (Central Govt:) (Railways) (State Govt.) (Street Lts.) (irrigation) (P.R. Aux.) (Under State
(2) Govt. Order)
(3) (4) (5): (6) (7) (8) (9) R Form 'B' Lights Commercial etc.
2. Form 'C' Lights--Factory 3: Form 'D' Other lights Form `E' Power--residential Commercial etc.
Form 'F' Power--other purposes.
TOTAL (items I to 5) NOTE.-(1) In case of computed units the details of calculation be attached with the form.
(2)- In case of- producers the meter readings in support of above figures be attached.
(3) Difference paid for previous period, interest paid, if any, or other adjustments made be shown in a separate statement ta NOTE.--(l) In case of computed units the details of calculation be attached with the form.
In case of producers the meter readings in support of above figures be attached.
Difference paid for previous period, interest paid, if any, or other adjustments made be shown in a separate statement* CERTIFICATE IT IS CERTIFIED that (a) the above:figures are correct to the best of my/our knowledge and belief, (b) no supply which is dutiable under the M. P. Electricity Duty Act,1949 has been exempted, and (c)the rates of Electricity Duty charged are as per the Act.
(Signed by on behalf of the distributor/producer) Name Destination Date tFORM 'H' Wide Rule 7 (ii)] ANNUAL RETURN in respect of electrical energy sold or supplied within the premises of a Factory for lighting in all departments of the factory including canteen.
for fans used for humidification therein.
but excluding'electrical energy consumed for domestic purposes therein.
Name of the distributor or producer:- Address.- Style of business.— For the year ending 31st March 19....
In respect of — Name of Addressofcon- FACTORY Nature of .consumer. sumer or Acco- LICENCE Industry tint number ,-----A----, Number Date of expiry.
(1) (2) (3) (4) (5) (6) (7) (8) GRAND TOTAL IS ANY NON FACTORY Load con- Premises nected to situated factory within connection factory precincti
(9) (10) (11) (12) Rem arks Method of UNITS measurement,— independent Meter- Corn- Total connection/ ed puted Sub-meter Computations I DECLARE that the above information js Hue and complete to the best of my knowledge and belief.
Signature by _or on behalf of the distributotIProdikirt- Name Designation Date (04, t FORM T [Vide Rule 7 (ii)] ANNUAL RETURN IN respect of electrical energy on which electricity duty ha i noi't been paid I. Name of the distributor or producer.- Address.- Style of business.- Return for the year ending 31st March 19....
In respect of station.— Name of Address of Class of exe- 'Form in Method of UNITS consumer consumer or mption Vide which mont- measurement ,— ---N Account No. section 3-A hly A/c kept independent Metered compu- Total
(i) to .3-A 13/C/D/E/F/ connection/ ted
(vi) and 3-B sub-meter/ computation IS ANY DUTIABLE —A_ Remarks r— Load con- Premises nected to situated exempted within the connection exempted consumers premises (1 ) (3 )
(5) (6) (7) (8) (9) (10) (11) Note in respect of columns 9 and 10.- If the answer is 'YES' the details be attached on a separate sheet.
In case of Central/State Govt. all non-Govt. load and premises like canteens, hostels, clubs, rest-houses, paying wards in hospitals and all residences should be indicated.
In case of Railway, loads, other than that required for construction/maintenance/coperation of railway viz. bookstalls, tea shops, retiring rooms, schcols and hospitals, railway, inuiluti s nth I cum ti Is, OICIly watt r works and street Lights be shown.
In Case of irrigation Connecetions the number of lamps and wattages connected with the power meter be shown. Other 4i• Premises like residential loads if connected should also be indicated.
t I DECLARE that above information is true and complete to the best of my knowledge and belief.
Signature by or on behalf of the distributortProducer Name Designation.
t FORM K [Vide Ktile 7 (ii)] ANNUAL RETURN in respect of electricalenergy sold or supplied to consumers by the distributor or producer Or consumed by hiniself or his employees.
1. Namc of Distributor or Producer Address Style of business Return for the year ending 31st March in respect of station Total units generated Total units purchased Total units generated/and purchased Total units dutiable Total units non-dutiable Total units accounted for Total units unaccounted for Energy covered by Particulars in brief Total No. Dutiable units or KW 3; days Amount of Form No. of con- Electricity sumers Category metered computed Total Duty
(1) (2) • (3) (4) (5 ) (6) (7) (8)
PART I—DUTIABLE UNITS
1. Form 'AA' .. Temporary supply marriage (i) Rs. 5 per KW for each, day and social function (ii) Rs. 20 per KW for each day.
Total of (i) &
2. Form '13' Lights Commercial etc. . @ 8 paise per unit ® 10 paise per unit .@ 12 paise per unit TOTAL of (i), 8: (iii)
3. Form 'C' .. Lights Factory ® 1.5 paise per unit..
4. Form 'D' .. Other lights ® 6.5 paise per unit ® 7 paise per unit © 12 Paise per unit TOTAL of (0, (a) & (iii) .
Form 'E' Power-residential.. 2 paise per unit commercial etc.
Form 'F' . Power-other purposes- 1.5 paise' per unit -fAD ToTAL. (Items 1 to 6) -
PART II—NON DUTIABLE UNITS Energy covered Particulars in brief by form No..
(1) (2) Number of consumers and units exempted under sections 3-A(i)• 3-A(ii) 3-A(iii) 3-A(iv) 3-A(v) (Central (Rail- (State (Street (Irriga- Govt.) ways) Govt.) lights) tion) (5 ) (6) .(7).. (3) (4) Total 3-A(vi) 3-B (Power (Under House Govt.)
Aux.) orders).
(8) (9) . (101) I. Form 'B' Lights Commercial No. of consumers etc. Units.
Form 'C' Lights-Factory No. of consumers Units.
Form 'D' Other lights No. of consumers Units.
Form 'E' Power Rdsidential Commercial etc.
Form t' Power other purposes No. of consumers Units.
No. of tonsuiners Units:
TOTAL (items 1 to 5) ..
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PART 111-7-DIFFERENCE/ARREARS OR INTEREST PAID OR OTHER ADJUSTMENTS MADE DURING 'f HE Difference/arrears paid for the previous years.- Difference paid for current year (not accounted in part I above).- Interest paid Deduction made for previous years
5.1' Deduction made for current year (not accounted in Part I above)
6. Amount of Electricity Duty payable for the year.... (Part I—Total of items 1 to 6 and+Part III : total of items I to 3)— ". (Part III total of iteins 4 and 5
7. Amount paid I declare that the above information is true and complete to the best of my knowledge and belief.
Signature by or on behalf of distributor 'producer.
Name Designation Date 1 C;C1113—a137—E111-25-9 73-1,000 00000001 00000002 00000003 00000004 00000005 00000006 00000007 00000008 00000009 00000010 00000011 00000012 00000013 00000014 00000015 00000016 00000017 00000018 00000019 00000020 00000021 00000022 00000023