Duty on units of
energy Consumed.

3.

2[(1) 3[Subject to the provisions of sub-sections (2), (24), 4[(2AA), and (3)], there shall be levied and paid to the State Government a duty on the consumption of electricity (hereinafter in this Act referred to as "electricity duty") at the rates specified below :—

(a) the electricity duty shall be payable by consumers other than those referred to in sub-clauses (i) and (ii) of clause (a) of section 2, at the rates specified in Schedule I to this Act, and

(b) the electricity duty shall be payable by consumers referred to in sub-clause (i) and (ii) of clause (a) of section 2, at the rates specified in Schedule II to this Act.]

(2) Electricity duty shall not be livable oh the units of energy consumed,—

5[(i)by the Government of Gujarat (save in respect of premises used for residential purposes);

(ia) by or in respect of any municipal corporation, municipality, local board, notified area committee, cantonment board or panchnyat constituted under any law for the time benign force in the State for the purpose of, or in respect of, public street lighting, public water works (including head-works and other auxiliary water supply works and pumps used for the purpose), public gardens including zoos, public museum or system of public sewers or drains;]

1. Items (iii) and (iv) were deleted by Guj. 7 of 1991, s.2(2).
2. Sub-section (1) was substituted by Guj. 19 of 1977, s.2.
3. These words, brackets, figures and letters were substituted for the words, brackets end figures "Subject to the provisions of sub-sections (2) and (3)" by Guj. 17 of 1983, 8.3(1).
4. These brackets, figures and letters were substituted for the brackets, figure and
   letters "(2AA)" by Guj. 8 of 1999, s.3(l). .
5. Clauses (i)and (ia) were substituted for the original clause (i) by Guj. 20 of 1968

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