The duty payable. in respéct:of electrical energy supplied or consumed during the period between September 1, 1970, and thereafter (hereinafter called “the period first the date of the first meter reading recorded aforesaid”) shall be computed on the total consumption for the period fritervening between the readings immediately preceding and immediately following September 1, 1970 (hereinafter called. "The period second aforesaid") as follows :
case If the period Portion of energy supplied or consumed during the period second aforesaid on which duty shall . be charged at the rate “w hich was In where meter first reading is aforesaid is taken ) ‘duty Portion = of the energy supplied or consumed during the period ‘second aforesaid on. which shall - be charged on the rate enforced from applicable imme- September 1, 1970 diately before Septémber 1, 1970 o
(1) ) C ) @
(a) At monthly (i) Less than eight .
intervals ~ days Full Nil
(ii) Eight days or more ’ :
but less .
than 16 days 3/4 1/4
(iif) 16 days or-more but less than 24 . :
day 1/2 1/2
(iv) 24 days or more but ’ .
less than 32 STk day 1/4 '8/4 Nil Full
(v) 32 days or more R. 4] U.P. ELECTRICITY (DUTY) RULES, 1952 19 () ‘ (2) 3) (4)
(b) At an interval (i) Less than 15 days Full Nil of two month d
(i) 15 days or more but less than 30 days | 3/4 1/4
(iti) 30 days or/more but less than 45 | day ! 1/2 1/2
(iv) 45-days or more but less than 60 | - day 1/4 3/4.
(v} 60 days ormore . Nil Full
Provided that the payment in respect of the energy supphed or consumed, as recorded on or after September -1, 1970, shall be made in accordance with the provisxons contained in sub- rule (3) of Rule 3 :
Provided secondly, that where the tariff does not.involve metered supply of.energy the licensee or the Appointed Authority shall compute the supply on a basis approved by the Electrical Inspector : =
Provided thirdly, that in a case the energy consumed by: ‘Other person’, prior to September 1, 1970, oerdinance was not being metered then the duty payable onthe amount of energy consumed between September 1, 1970, and the date of fixing the meter thereafter, shall be computed by the Deputy Electrical -Inspector but will be subject to revision by the Electrical Inspector, if.considered necessary by him, in cases where no appeal has been filed and the other person shall pay the same regularly at monthly intervals in the same manner as should have been done if the meter was installed. % l[“i‘-’rovlded thirdly, that in a case the energy consumed by other person prior to September’1, 1970, and the date of fixing the meters thereafter, shall be computed by the Deputy Electrical Inspector and the other pesson shall pay the same regularly at monthly intervals in the same manners as should have been done if the meter was installed.”
(2) Duty on the entire energy supplied on a particular rate schedule, (such as light and fan, domestic power, cinema or industrial or motive power, but with the exception of mixed load tariff which may include supply of energy for industria’ purposes as well as for domestic and other purposes outside the factory) irrespective of the purpose for which the same is consumed, shall be levied at the rate prescribed by Government for that category of supply or consumption.
1. Subs. by Notification No. 500-P-3-97-24-IDP-85 dated 18 August, 1897.
20 U.P. ELECTRICITY MANUAL R. 5 e supply Is afforded on mixed load tariff, unless .
metering different categories of consumption , 20 per cent of the tq the satisfaction of the Electrical Inspector per, f:ti:ltio:lsumpflon for the said tarlff shall be dutiable at the rate of levy d other purposes .and rest 80 per cent of the for light and fan an gfi:u;;u%n shall be dutiable at the rate fixed for levy on industrial consumption. - 1((4) In case in residences or staff and on that account ce '(3) In ¢ase where th proper arrangement for where energy supplied on Industrial tariff is consumed colonies etc., for lights and fans and other purposes rtain additional charge is levied by the supplier over and above, the prescribed tariff for industrial power, the duty shall be payable on the entire consumption at the rate fixed for industrial consumption and in addition, it shall also be charged on the extra yment realised by the licensee or the appointed authority at the rate fixed for the levy on light and fan or other consumption :
Provided in case where energy supplied on industrial tariff and is consumed for light and fan purposes to compute the duty, the energy supplied, shall be deemed to have been sold at light and fan rate.