(1) This Act may be called the West Bengal Duty on Inter-State River Valley Authority Electricity Act, 1973.
(2) It extends to the whole of West Bengal.
(3) It shall be deemed to have come into force on the 1st day of February, 1958.
Short title, extent and commencement.
2. In this Act, unless the context otherwise requires,— Definitions.
(a) "consumer" means any person, other than a distributing licensee, who is supplied with energy by a licensee;
(b) "energy" means electrical energy generated, distributed, sold or consumed by an inter-State river valley authority;
(c) "inter-State river valley authority" means an authority established by or under any law in force immediately before the commencement of the Constitution of India or any law made by Parliament for regulating or developing any inter-State river valley or river;
15 The West Bengal Duty on Inter-State River Valley Authority Electricity Act, 1973.
[West Ben. Act (Sections 3, 4.)
Duty on units of energy consumed.
Payment of electricity duty.
(d) "licensee" means any person licensed under Part II of the Indian Electricity Act, 1910, to supply energy and includes 9 of 1910.
any person who has obtained the sanction of the State Government under section 28 of that Act and also includes the West Bengal State Electricity Board constituted under section 5 of the Electricity (Supply) Act, 1948; 54 of 1948.
(e) "prescribed" means prescribed by rules made under this Act;
(f) "Schedule" means a Schedule to this Act.
3. There shall be charged, levied and paid to the State Government a duty (hereinafter referred to as "electricity duty"), on the units of energy consumed, at the rates in force from time to time as specified in the First Schedule:
Provided that electricity duty shall not be leviable on the units of energy consumed—
(a) by any Government, except to the extent specified in the Second Schedule;
(b) by, or in respect of, any—
(i) railway administration as defined in the Indian Railways Act, 1890; 9 of 1890.
(ii) inter-State river valley authority;
(iii) local authority;
(iv) institution or class of persons specified in the Second Schedule, except to the extent specified in the Second Schedule;
(c) in any—
(i) place of public worship, public burial or burning ground or other place for the disposal of the dead;
(ii) premises declared by the State Government to be used exclusively for the purposes of public charity;
(iii) vessel, whether sea-going or inland.
4. In the case of energy which is—
(a) received by a licensee and supplied by him to consumers, the licensee shall collect and pay to the State Government, at the prescribed time and in the prescribed manner, the electricity duty payable under section 3 on the units of energy supplied by him to consumers and the duty so payable shall be a first charge on the amount recoverable by such licensee for the energy supplied by him to consumers and such amount shall be deemed to be a debt due by him to the State Government:
16 The West Bengal Duty on Inter-State River Valley Authority Electricity Act, 1973.
VII of 1973.]
(Section 5.)
Provided that such licensee shall not be liable to pay the duty in respect of any energy supplied by him for which he has been unable to recover any amount due to him from the consumer;
(b) received by any other person (not being an employee of an inter-State river valley authority or any other person in the occupation of any premises owned or controlled by such authority) who, having obtained such energy directly from an inter-State river valley authority, either consumes such energy or distributes such energy, whether wholly or partly, to any other person, the first mentioned person shall pay to the State Government, at the prescribed time and in the prescribed manner, the electricity duty payable under section 3 on the units of energy received by him;
(c) supplied by any inter-State river valley authority, to its employees, or to any other person, in the occupation of any premises owned or controlled by it, such authority shall pay to the State Government, at the prescribed time and in the prescribed manner, the electricity duty payable under section 3 on the units of energy so supplied by it.