The Assam Electricity Duty (Amendment & Validation ) Act, 2017
Registered No;-768/97

# THE ASSAM GAZETTE

### ^PTt*fW
 EXTRAORDINARY

 Stt^t

#### PUBLISHED BY THE AUTHORITY

121 5^lW f, 2017, 15 53s, 1939 (*fa>)

No. 121 Dispur, Wednesday, 5th April, 2017, 15th Chaitra, 1939 (S.E.)

GOVERNMENT OF ASSAM

ORDERS BY THE GOVERNOR

LEGISLATIVE DEPARTMENT : : : LEGISLATIVE BRANCH

###### NOTIFICATION

The 5th April, 2017

**No. LG L.64/2006/34.- The follow ing Act o f the Assam Legislative Assembly w hich received**

the assent o f the G overnor on 30th March, 2017 is hereby published for general information.

##### ASSAM ACT NO. XVIII OF 2017

 (Received the assent of the Governor on 30th March, 2017)

###### THE ASSAM ELECTRICITY DUTY
 (AMENDMENT AND VALIDATION) ACT, 2017


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###### 894 THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 5, 2017

## AN
 ACT

further to clarify and amend the Assam Electricity Duty Act, 1964 and to
validate certain actions.

Preamble Whereas under Article 246 of the Constitution of India,

read with Entry 53 of List II of the Constitution of India the States
have the plenary power to impose taxes on the consumption or sale
of electricity; and

Whereas in the year 1964, the State of Assam enacted the **Assam Act**

Assam Electricity Duty Act, 1964 [hereinafter referred to as “the

**No.XXX of**

principal Act"] in order to levy a duty on the consumption or sale of

**1964.**

electricity; and

Whereas in the Preamble of the principal Act, it has been

unequivocally stated that it has been enacted to levy a duty on the
sale or consumption of electricity; and

Whereas section 3(1) (c) of the principal Act provides for

levy of duty on captive consumption of electricity, i.e. on the
consumption of electricity by a person generating it for own use or
consumption; and

Whereas section 3(3) of the principal Act stipulates that

tiie electricity duty under section 3 shall be computed and levied on
the basis of the monthly consumption as shown in the electricity
consumption meter; and

Whereas the levy of electricity duty under section 3(1)(c)

is and has always been on the consumption of electricity by a person
generating it for own use or consumption; and

Whereas the consumption of electricity by the same

person who generates it would be liable to be taxed under the
statutory provisions enacted in terms of Entry 53 of List II of the
Constitution of India; and

Whereas in a recent judicial pronouncement, it has been

held that section 3(l)(c) of the principal Act is ultra vires the
Constitution of India and is beyond the legislative competence of the
State; and

Whereas it has become necessary and expedient to clarify

beyond all doubts and declare that the levy of electricity duty under
section 3(l)(c) read with section 3(3) is and has always been on the
consumption of electricity by the person generating it for its own
consumption; and


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###### THE ASSAM GAZETTE, EXTRAORDINARY, APRIL 5, 2017 895

Whereas as a matter of abundant caution, it has also

become necessary and expedient to validate all actions taken in
terms of section 3(l)(c) of the principal Act;

It is hereby enacted in the Sixty-eighth Year of the

Republic of India as follows:-

Short title, (1) This Act may be called the Assam Electricity Duty (Amendment
extent and and Validation) Act, 2017.
commencement. (2) It shall have the like extent as the principal Act

(3) It shall come into force at once.

Amendment of In the principal Act, in section 3, in sub-section (1), for clause (c), the
Sections. following shall be deemed to have been substituted with effect from

the 1[st] day of April, 1965, namely; -

"(c) consumed by any person or any organization generating
energy."

Validation Notwithstanding anything contained in any judgment, decree or

order of any Court or other authority to the contrary, electricity duty
levied or collected or purported to have been levied or collected as
the electricity duty under the Assam Electricity Duty Act, 1964, as
amended from time to time, and all actions taken, things done, rules
made, notifications issued or purported to have been taken, done,
made or issued under the said Act shall, for all purposes, be deemed
to be and to have always been validly levied, collected, taken, done,
made or issued under the provisions of this Act, as if this Act were in
force at all material times and accordingly, -

(a) no suit or other proceeding shall be maintained or continued in,

or before any court, tribunal or other authority for the refund of
any amount received or realized by way of such electricity duty;

(b) no Court, tribunal or other authority shall enforce any decree or

order directing the refund of any amount received or realized by
way of such electricity duty;

(c) any proceeding, act or thing which could have been validly taken,

continued or done for the levy or collection of such electricity
duty at any time under the provisions of the said Act but which
had not been taken, continued or done, may be taken, continued
or done.

S. M . B U ZA R B A RU AH ,

###### Commissioner & Secretary to the Government o f Assam,
 Legislative Department, Dispur.

Guwah atiP rinted and Published by the Dy. Director (P & S), Directorate of Printing & Stationery, Assam, Guwahati-21.

Ex. Gazette No. 241 - 200 + 10 -0 5 -0 4-2 017.


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