|
Nature of
consumption |
Rates of duty |
|
1 |
2 |
|
PART I |
|
(1) For energy
consumed by a consumer in respect of premises used
for residential purposes or educational purposes— |
|
|
(a) in rural areas |
10 paise per unit |
|
(b) in urban areas |
20 paise per unit |
|
Explanation.—
"Educational purpose" means the purpose of imparting
education on the premises of an approved school as
defined in clause (2) of section 2 of the Bombay
Primary Education Act, ]947, a recognised school or
a registered school as defined in clause (9) or, as
the case any be, clause (s) of section 2 of the
Gujarat Secondary Education Act, 1972, or a
University established by any law for the time being
in force in the State, or a college affiliated to
or, an institution recognised or approved by, such
University. |
|
(2) For energy
consumed for motive power
by a service undertaking. |
15 paise per unit |
|
(3) For energy
consumed for the use of— |
25 paise per unit |
|
(a) (i) hall or
(ii) auditorium
used for
commercial purpose or let out
for any purpose, or |
|
|
(b) (i) Cinema
house or
(ii) theatre
|
|
|
(4) For energy
consumed by |
|
|
1[ * * * * * *] |
|
(b) hotels
including residential, restaurants,
eating house and holding and boarding houses |
30 paise per unit |
|
(5) For energy
consumed by an industrial under taking, not being an
undertaking to which item (2) or (4) applies, other
than energy consumed in respect of any of its
premises used for residential purpose- |
|
|
(a) where am
industrial undertaking
consumes high tensing energy. |
2[40 paise per
unit] |
|
(b) where an
industrial undertaking
consumes exclusively law tension energy |
5 paise per unit |
|
Explanation I -Any
energy consumed by the industrial undertaking for
installation of any additional plants, machineries
and equipments of such, industrial undertaking shall
be construed as energy consumed by such industrial
undertaking,
Explanation II.—
For the purpose of this Item
(a) "high tension
energy" means any energy supplied, the voltage of
which exceeds 450 volts under normal condition
subject however to the percentage variation allowed
by the Indian Electricity Rules, 1956.
(b) "low. tension
energy" means any energy supplied-, the voltage.. of
which does not exceed 450 voltage under normal
conditions subject however to the percentage
variation allowed by the rules aforesaid |
|
|
(6) For the,
energy consumed in
respect of pumping water for agricultural
irrigation purposes. |
3[20 paise per
units] |
|
(7) For energy
consumed in respect
of any premises not falling under any of
the items (1) to (6) above, |
4[70 paise per
units] |
|
Explanation. — For
the purposes of this Part in determining the units
of energy consumed the losses of energy sustained in
transmission or transformation by a licensee or any
person who generate energy, before supply to a
consumer, shall be excluded. |
|
1. Sub-item (a)
was deleted by Guj. 7 of 1991, s.4.
- These figures and words were substituted for
the figures and words "10 paise per unit" by Guj.
8 of 1999, s.8(l).
- These figures and words were substituted for
the figure and words "3 paise per unit", ibid.,
s. 8(2).
4. These figures
and words were substituted for the figures and words
"35 paise
par unit", ibid., s.8(3). |
|
PART II |
|
Where any dispute
arises—
(i) whether any
undertaking is an industrial un delta king or a new
industrial under taking or a service undertaking;
(ii) whether any
premises are used by an industrial undertaking for
residential purpose or any other purpose;
(iii) as to the
item in this Schedule under which any consumption of
energy falls}
(iv) where energy
is consumed for different purposes as to what
portion of consumption is consumed for any
particular purpose,
the dispute shall
be referred for decision to such authority as the
State Government may, by notification in the
Official Gazette, specify and different authorities
may be specified for different areas of the State.
The authority concerned shall, after such inquiry as
it deems fit, record its decision.
An appeal shall
lie against such decision to the State Government
within sixty days from the date of the decision.
Where no appeal is
filed against a decision of the authority, the State
Government may of its own motion or otherwise within
one year from the date of any order passed by the
authority call for and examine the record of any
proceedings of the authority for the purpose of
satisfying itself as to the legality or propriety of
any decision or order passed, and as to the
regularity of the proceedings of such authority and
pass such order thereon as it thinks fit.
The decision
recorded by such authority, subject to any appeal
to" or revision by the State Government, and the
order of the State Government in appeal or revision,
shall be final and shall not be called in question
in any court.] |
