Ben. Act X of 1935. West Ben. Act VII of
1973. GOVERNMENT OF WEST BENGAL LEGISLATIVE DEPARTMENT West Bengal Act XXXVIII of 1984 THE WEST BENGAL ELECTRICITY DUTY (AMENDMENT) ACT, 1984. [Passed by the West Bengal Legislature.] [Assent of the President was first published in the Calcutta Gazette, Extraordinary, of the 10th December, 1984.] [10th December, 1984.] An Act to amend the Bengal Electricity Duty Act, 1935 and the West Bengal Duty on Inter-State River Valley Authority Electricity Act,
1973. WHEREAS it is expedient to amend the Bengal Electricity Duty Act, 1935 and the West Bengal Duty on Inter-State River Valley Authority Electricity Act, 1973, for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Thirty-fifth Year of the Republic of India, by the Legislature of West Bengal, as follows:-
1. (1) This Act may be called the West Bengal Electricity Duty (Amendment) Act, 1984.
(2) It shall be deemed to have come into force on the 1st day of October, 1984. Short title and commencement.
2. In the First Schedule to the Bengal Electricity Duty Act, Amendment 1935,— of First Schedule to
(1) in Part A,— Ben. Act X of 1935.
(a) in article (1),—
(i) for the figure and word "3 paise" in the two places where they occur, the figure and word "5 paise" shall be substituted,
(ii) for the figure and word "9 paise", the figures and word "11 paise" shall be substituted;
(b) in article (1A),—
(i) for the figure and word "3 paise" in the two places where they occur, the figure and word "5 paise" shall be substituted,
(ii) for the figure and word "9 paise", the figures and word "11 paise" shall be substituted; 271 The West Bengal Electricity Duty (Amendment) Act, 1984. [West Ben. Act (Section 2.)
(c) in article (2),—
(i) for the figures "12", the figures "20" shall be substituted,
(ii) for the figures "19", the figures "29" shall be substituted,
(iii) for the figures "25", the figures "37" shall be substituted,
(iv) for the figures "37", the figures "59" shall be substituted,
(v) for the figure "6", the figures "10" shall be substituted;
(2) in Part B,—
(a) in article (a),—
(i) in clause (i), for the figure and word "6 paise", the figure and word "8 paise" shall be substituted,
(ii) in clause (ii), for the figure and words "3 naye paise", the figure and word "7 paise" shall be substituted;
(b) in article (b), for the figure and words "1 naya paisa", the figure and word "7 paise" shall be substituted;
(3) in Part C,—
(a) in article (1),—
(i) in clause (a),—
(1) for the figure and word "3 paise", the figure and word "5 paise" shall be substituted,
(2) for the figure and word "8 paise", the figures and word "10 paise" shall be substituted;
(ii) in clause (b), for the figure and word "3 paise", the figure and word "5 paise" shall be substituted;
(b) in article (2),—
(i) in clause (a),—
(1) for the figure and word "3 paise", the figure and word "5 paise" shall be substituted,
(2) for the figure and word "8 paise", the figure and word "10 paise" shall be substituted;
(ii) in clause (b), for the figure and word "3 paise", the figure and word "5 paise" shall be substituted. 272 The West Bengal Electricity Duty (Amendment) Act, 1984. XXXVIII of 1984.] (Section 3.)
3. In the First Schedule to the West Bengal Duty on Inter-State River Valley Authority Electricity Act, 1973,—
(1) in Part A,—
(a) in Section III, after the words, figures and letters "Rates in force from the 16th November, 1967", the words, figures and letters "to the 30th September, 1984" shall be added;
(b) after Section III, the following section shall be added:— `SECTION IV Rates in force from the I st October, 1984
(1) In respect of every premises not falling under article (2),— . (a) when the net charge of the licensee for the supply of energy for the purposes of lights, or fans, or both, is less than twentyfive paise for each unit of energy consumed, the rates of electricity duty shall be as follows, namely:— in the case of a consumer whose consumption of energy during the month to which the calculation of duty relates,—
(i) does not exceed twenty-five unit—Nil,
(ii) exceeds twenty-five units but does not exceed sixty units—five paise for each unit of energy consumed,
(iii) exceeds sixty units—eleven paise for each unit of energy consumed,
(b) in other cases—five paise for each unit of energy consumed.
(2) In respect of every premises where the supply of energy by a licensee is unmetered, for— Paise per mensem Every lamp of less than 30 watts 20 Every lamp of 30 watts or more but less than 40 watts 29 Every lamp of 40 watts or more but less then 60 watts 37 Every lamp of 60 watts or more but not exceeding 100 watts 59 And for every additional 15 watts or fraction thereof in excess of 100 watts in any lamp 10. 273 Amendment of First Schedule to West Ben. Act VII of
1973. The West Bengal Electricity Duty (Amendment) Act, 1984. [West Ben. Act (Section 3.)
Explanation.-In this Part, the expression "net charge of the licensee" means the net charge which remains after deducting from the charge made by the licensee for the supply of energy to a consumer any rebate which is allowed by such licensee for prompt payment by the consumer and fuel surcharge.';
(2) in Part B,—
(a) in Section HI, after the words, figures and letters "Rates in force from the 16th November, 1967", the words, figures and letters "to the 30th September, 1984" shall be added;
(b) after Section HI, the following section shall be added:— "SECTION IV Rates in force from the 1st October, 1984
(a) Except in cases falling under article (b) or article (c), where energy is consumed in any premises,—
(i) otherwise than in connection with any industrial or manufacturing process, for every unit of energy or fraction thereof so consumed—eight paise,
(ii) in connection with any industrial or manufacturing process, for every two units of energy or fraction thereof so consumed—seven paise.
(b) For every three units of energy or fraction thereof consumed for purposes of—
(i) a cottage industry or a small-scale industry, by any undertaking not being a factory as defined in the Factories Act, 1948, or 63 of 1948.
(ii) electrolysis or heating in electric furnaces, by any industrial undertaking, where separate meters or sub-meters are installed for indicating the quantity of energy so consumed—seven paise.
(c) For energy consumed in any premises for lights, or fans, or both, and for any other purpose in connection with any industrial or manufacturing process carried on therein, in cases where the quantity of energy consumed for lights or fans is not separately indicated by the installation of separate meters or sub-meters or otherwise,— the respective rates specified under article (a) or (b), and, except in the case of premises occupied by a cottage industry or a small-scale industry referred to in clause (i) of article (b), a surcharge of twenty per cent. of the duty payable for the total quantity of energy consumed in accordance with such rates. 274 The West Bengal Electricity Duty (Amendment) Act, 1984. XXXVIII of 1984.] (Section 3.)
Explanation.—(a) The special rate of duty referred to in clause (ii) of article (b) in Section II or Section III or Section IV of this Part shall not be admissible unless—
(i) the cost of energy consumed for purposes of electrolysis or heating in electric furnaces is twenty per cent. or more of the total cost of manufacture by electorolysis or heating in electric furnaces, and
(ii) separate books of account are maintained showing separately the details of the cost of energy consumed for purposes of electrolysis or heating in electric furnaces and the total cost of manufacture by electrolysis or heating in electric furnaces.
(b) An industrial undertaking claiming the benefits of the special rate of duty referred to in clause (ii) of article (b) in Section II or Section III or Section IV of this Part shall make an application in writing to an officer specially appointed in this behalf by the State Government by notification in the Official Gazette and thereupon such officer shall, after giving the applicant an opportunity of being heard and after making such enquiry (if any) as he may think fit, make an order,—
(i) if he satisfied that the requirements of this Act and the rules made thereunder have been complied with, allowing the application, or
(ii) if he is not so satisfied, rejecting the application, and such order shall, subject to the provisions of clause (c), be final.
(c) The State Governemnt may, on application or of its own motion, revise any order made under clause (b),". 275 Page 1 Page 2 Page 3 Page 4 Page 5