The Assam Electricity Duty (Amendment) Act, 1964
The 29th December 1964

**No .LJL.ll/64/2 3.—Th e following Act of the Assam Legislative** **Assembly**

which received the assent of the President is hereby published for general
information.

**(Received the as se nt of the Presid ent on the 23rd Decem be r, 1964)**

**ASSAM ACT No .XXX OF 1964**

T ll E ASSAM EL EC TR ICITY DU TY AC Tj 1964

[Published in the _Assam Gazette Extraordinary, dated the 30th_

December, 1964]

Hn

_Act_

_io levy a duty on the sale or consumption of electricity_

Preamble. Whereas it is expedient to j levy a duty on the

**sale or consumption of electrical energy in** **the State**
of Assam ;

It is hereby enacted in the Fifteenth Year o f the

Republic of India as follows :—

**Short title** **( 0 T'his** **^** **[c t ]** **r a a y** **c a ^** **ec^** Assam

**extent and** Electricity Duty Act, 1964.

**commence***
**ment.**


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(2) It extends to the whole of the State of

Assam.

(3) It shall come into force on such date as the

State Government may, by notification in the official

Gazette, appoint.

Definitions. 2. In this Act, unless the context otherwise

requires—

(a) “ Board” means the Assam State Electricity 54

Board constituted under Chapter III of
the Electricity (Supply) Act, 1948.

(Z>) “ Consumer” means a person, other than

a licensee, who is supplied with energy—

(«) by a licensee ; or

(«) by the Board ;

(c) “energy” means electrical energy ;

,(?/} “licensee” means any person licensed under Central Act

Part II of the Indian Electricity Act, 1910, 9 of 1910

to supply energy and includes any person

who has obtained the sanction in that

behalf of the State Government under

section 28 of the said Act ;

(e) “ prescribed” means prescribed by rules

made under this Act ;

( / ) “ un it” , in relation to the energy, means

kilowatt-hour; and

(g) words and expressions not defined in this Central

Act but defined in the India n Electricity o t

Act, 1910, have th e meaning assigned to ’

them in that Act.

, f 3. (1) There shall be levied and paid to the State

Ek ctricity Government a duty, to be called the “electricity
Duty. duty”, at the rate of two naye paise per un it of
energy—

(a) supplied by the Board to a consumer or a

licensee ; or

(J) supplied by a licensee generating energy to

a consumer ; or


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(c) generated by a person for his own use or

consumption.

(2) Nothing in sub-section (1) shall apply to the

consum ption or sale of energy which is—

(a) consumed by or sold to the Government of

India for consumption by that Govern­
ment ; or

(Z>) consumed in the construction, maintenance

or operation of any railway by the Govern­
ment of India or a railway company ope­
rating that railway, or sold to that

Government or any such railway company
for consumption in the construction,

maintenance or operation of any railway.

(3) For the purpose of computing the electricity

duty under this section, the consumption shown by
the meters startin g after the first meter reading date
after the com mencement of this Act shall be taken
into account and consumption in a month shall form

th e basis of calculation.

Collection 4. The electricity duty shall be collected and

and payment p a jd to the State Government by the Board or a

o fe le ctr ic ity p c e n s e e o r a person who generates energy for his own

y ' use or consumption as the case may be.

Licensee 5. No licensee shall, without the previous sanc-

no t to reim- t iOn of the State Government and subject to such
self[Se] from " co n d it io n s as the State Government may impose,

consum er [m] recover from any peison to whom energy is sold,
witho ut sane- the duty which falls to be paid by the licensee under
tionof State t hi s Act.
Government.

_Explanation.—_ Where the State Government permits

a licensee to charge duty lrom the consumer, the

duty shall not be deemed to be pa rt of the price

charged for the energy by the licensee.

R . , 6. (1) If the State Government so directs by a

return s. [3] general or special order, the Board or a licensee or

a person generating energy for his own use or con­

sumption shall maintain such record and in such,

form and manner as may be prescribed showing—

(a) the units of energy generated or received

by it or him for supply to the consumer ; ,

(i) the units of energy supplied to the consumer

or consumed by it or him ;

o


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(c) the amount of the duty payable thereon

and the duty paid or recovered by him
under this A ct;

and

_(d) such_ other particulars as may be pres­

cribed.

(2) The Board, the licensee, or the person

generating energy for his own use or consumption
who has been directed under sub-section (1) to

main tain a record shall submit such returns, in such
form and manner and to such authority as may be
prescribed.

(3) The amount of energy shall, for purposes of

clauses (a) and (Z>) of sub-section (1), be ascertained in

such manner as may be prescribed.

Inspecting . **7.** (1) The State Government may, by notifica-

o®cers. |i o n jn o [gj]c [;]a [i Gazette, appoint inspecting officers]

**to** inspect records maintain ed under section 6.

(2) The inspecting officers shall perform such

duties and exercise such powers as may be prescribed
for the purpose of carrying into effect the provisions
of this Act and the rules made thereunder.

(3) Every inspecting officer appointed under

this section shall be deemed to be a public servant, Act XLV of
within the meaning of section 21 of the Indian Penal 186°-

Code, 1860.

dU ’d *n t ^l e °P’n *o n a n authority pres­

to certain [c r] >hed in this behalf, the Board, the licensee or the

caaei, person generating energy for his own use or consump­

tio n evades, or attempts to evade the payment of
duty whether by maintaining false records, submitting
false returns, concealing the energy supplied or by
any other means, the Board, the licensee or such

person, as the case m ay be, shall pay by way of

penalty, in add ition to the duty payable under this

Act, a sum not exceeding four times the amount of

the duty to be determined by the prescribed authority :

Provided that no action under this sub-section

shall be taken without affording a reasonable oppor­
tunity of being heard to the Board, the licensee or such
person.

(2) An appeal shall lie against an order passed

under sub-section (1) to such authority, within such
period and on payment oTsucfff lees' as may be preg.-

cribed.


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(2) shall be final.

(4) An order for the payment of any penalty

made under this section shall be without prejudice
to any prosecution instituted for an offence under

diis Act.

9. Any duty due under this Act or penalty im­

Recovery

posed under section 8 which remains unpaid, whether

of duty.

by a consumer to the Board or by tire Board or

a licensee or a person generating energy for his own use
or consumption, to the State Government, shall be
recoverable as an arrear of land revenue or by

deduction from amounts payable by the State

Government to the Board or the licensee or such person.

Power to 10. Where a consumer or a licensee fails to pay

disconcert the electricity duty to the Board or a consumer fails

su PPb^ men t[t o] P[a] Y [s u c] ^ duty to a licensee who is authorised to

of^uiy™ recover the duty from the consumers under section 5,
the Board or the licensee mav exercise the power
conferred on a licensee by sub-section (1) of section Central
24 of the Ind ian Electricity Act, 1910, for th e recovery Act 9 of
of any charge or sum due in respect of energy sup- 1910-
nlied by it or him

Penalties. H. Jf any person—

_(a) required by section 6 to keep record or to_

submit returns fails to keep or submit the
same in the prescribed form or manner or
submits a return which is false, or

(fc) intentionally obstructs an inspecting officei

appointed under section 7 in the exercise
©f his powers and duties under this Act
and the rules made thereunder, or

(c) contravenes any such rule,

he shall be liable, on conviction before a Magistrate,
to a fine not exceeding one thousand rupees.

Power to 12. The State Government may in public interest,

exempt- by notification in the official Gazette, exempt any

licensee, consumer or person from the payment of the

. whole or part of th e electricity duty for such period

and subject to such terms and conditions as may be
specified in such notification.

power to 13. (1) Th e State Government may, by notifica-

aaake rules, bon in the official Gazette, make rules for the

purpose of carrying into effect the provisions of this

Act-


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(2) In particular, and without prejudice to the

generality of the foregoing power, such rules may pro­
vide for—

(c) the manner of calculating the duty (includ­

ing marginal adjustment) under section 3 ;

(&) the manner o f collection and payment to the

State Government of the electricity duty by
the Board, licensees and persons generating
energy for their own use or consumption ;

(e) the time and manner of payment of the

electricity duty by consumers ;

(d) the powers and duties to be exercised and

performed by inspecting officers ;

_(e) any othe r matter for which provision is, in_

the opinion of the State Governm ent, neces­
sary for giving effect to the provisions of

this Act.

(3) Every rule made under this section shall be

laid, as soon as may be after it is made, before

the Assam Legislative Assembly while it is in session for
a total period of fourteen days which may be com­
prised in one session or in two successive sessions,
and if, before the expiry of the session in which it is
so laid or the session immediately following, the
Assam Legislative Assembly agree in making any
modification in the rule or the Assam Legislative

Assembly agree that the rule should not be made, the
rule shall thereafter have effect only in such modified
form or be of no effect, as the case may be ; so,
however, that any such modification or annulm ent
shall be without prejudice to the validity of anything
previously done under that rule.

P. G. DAS,

Jt. Secy, to the Govt, o f Assam, Law Depit,


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