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BOMBAY ACT NO. XL OF 1958.1*

[THE BOMBAY ELECTRICITY DUTY ACT, 1958.]

[9* May, 1958.]
 

 
Power to make
rules
12
 

(1) The State Government may make rules not inconsistent with the provisions of this Act, for the purpose of carrying into effect the provisions of this Act.

(2) In particular, and without prejudice to the generality of the foregoing power, 2[such rules may

(a-1) prescribe, under the proviso to clause {vii} of sub-section (2) of section 3, the form of certificate regarding eligibility, the form of application for obtaining such certificate and tie period within which such application shall be made;]

3[(a) prescribe the time and manner of payment of electricity duty, the manner and conditions for extending the date of payment of electricity duty and payment of electricity duty by installments; the circumstances in which and conditions subject to which, and the period for which deferment of payment of electricity duty may be allowed under section 4;]

(b) prescribe the form of the books of account to be kept, and the times at which, the form in which and the officers to whom the returns required by section 5 shall be submitted;

  1. prescribe the qualifications of Inspectors under section 6;
  2. prescribe the rules, if any, subject to which the Inspectors may exercise the powers under section 7;

l[(e) prescribe the procedure for securing any concession or exemption under the Act;

(f) prescribe the procedure for referring questions to the authority specified under 2[Part II 3[of Schedule I or, as the case may be, of Schedule II]] and for filing mix appeal to the State Government against the decision of such authority;

(g) prescribe the procedure and the period of limitation for claiming refund of the amount of electricity duty paid in excess of the amount payable under this Act may be consumer;

(h) provide for installation and the reading of meters and sub-meters;] 4[(i)] provide for giving effect to the provisions of this Act.

(3) The making of rules under this section shall be subject to the condition of previous publication.

5[(4) All rules made under this section shall be laid for not less than thirty days before the State Legislature as soon as possible after they are made and shall be subject to rescission by the Legislature or to such modifications as the Legislature may make during the session in which they are so laid or the session immediately following.

(5) Any rescission or modifications so made by the Legislature shall b3 published In the Official Gazette, and shall thereupon take effect.]

   

Savings

13. For the avoidance of doubt it is hereby declared that nothing in this Act shall be taker, to impose or authorise the imposition of, a tax on the consumption or sale of electricity (whether produced by a Government or other persons) which is—

(a) consumed by tie Government of India or sold to the Government of India for consumption by that Government, or

(b) consumed in the construction, maintenance or operation of any railway of the Government of India, or sold to that Government for consumption in the construction, maintenance or operation of any railway.

   
 
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1. Clauses (e),(f), (g) end (h) were inserted by Guj. 20 of 1968, s. 6 (l)(ii).
2. The words and figure "Part-II of the Schedule" were substituted for the words and figure "Part IV of the Schedule" by President's Act No. 6 of 1976, s.4.
3. These words and figures were substituted for the words "of the Schedule" by Guj. 19 of 1977, s. 4.
4. Clause (e) was reentered as clause (i) by Guj. 20 of 1968, s. 6(l)(iii).
5. Sub-sections (4) and (5) were inserted, ibid., s. 6(2).
 
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