Levy of Duty, Energy, Sale and Consumption of Electrical Energy

An Act for the levy of a duty 3(on certain sales and
consumption of electrical energy by licensees)
in the 4[Stateof Tamil Nadu].
WHEREASit is expedient to levy a duty 3(on certain
sales and consumption of electrical energy by licen-
sees) in the 4[State of Tamil %Nadu];.It is hereby
enacted as follows :-

  1. (I) This Act may be called the ‘[Tamil Nadu]
    Electricity Duty Act, 1939.
    _- – —–..___I–,–
    1 These words were substituted for the word “Madras” by the
    ‘Fdmil Nadu Adaptation of Laws Order, 1969, as amended by the
    Tamil Nadu Adaptation ot’ Laws (Second Amendment) Order,
    2 For Statement of Objjccts and lieasons,see Fort St. George
    G’u-.etrr, datcd the 7th February 1939-Purt 1V, page 40.
    The Act was extended to thc merged State of Pudukkottai by
    section 3 of, :111′.ithe First ScheJule to, the Tamil Nadu Merged
    State5 (I,aws) Act, 1939(Ta~nilNadu Act SSXV of 1949).
    So rn~~cll of’ tllis Act as was in rorce on the date of the co111-
    Il1erlc::ncnt ot’ the Tanlil Na~lu(Transferred Territory) Extensiorl
    01′ Laws Act, I1)liO (Tarnil NLL~UAct 23 of 1960) in the State of
    X<;tdr;iscxs-pt in the transrerrcd territory was extended to tllot territory rel>c;;ling the corresponding law in that territory by
    section 3 of,and the First Scl~cllult:to, the latter Act. Howebur,
    ;lit duties leviaci 01.collected or purporting to have been levied or
    collected under the Travancorc-Cochin Electricity Duty Act, 1960
    (I’ravancorc-Cochin Act LV 01′ 19S0) and the rules made there-
    under during the period fi.0111 the 1st November 1956 to the 31st
    M ircl~[Yo1 wcrt: validatad by the Tamil Nadu Electricity Duty
    (Vulidation) Act, 1970 (‘Tiunil Nadu Act 24 of 1970.)
    a Tllesc wortls were substiti~tedfor the ,yards “on certain
    by section 2 of
    the Madras Electricity Duty (Amendment) Act, 1945 (Madras
    Act VLLL ol’ l1)43), re-enacted permanently by section 2 or, and
    the First Scheiiule to, the Temil Nadu Re-enacting and Repeal.
    itlg (No. 1) Act, 1948(Tamil NaduAct VII of 1948).
    4 This eupression was substituted for the expression dlPro*
    vince of Mdras ” by the Tamil Nndu Adaptation ofLaws
    Order. 1970, which was deelned lo have come into force on tho
    14th Jlnuary 1969-
    s:lles of clcr;triu:tlenergy elfected by licensees1
    1939 :T.N. Act V] Electricity Duty
    (2) It extends to the wllole of the ‘(State of
    Tamil Nadu).
    (3) It shall some into force on such 2date as
    the 8(State) Government may, by notification in the
    Official Gazette, appoint.

2. In this Act, unless there is anything repugnant Defini-

in the subject or context-
(a) ‘energy ‘means electrical energy ;
(b) ‘licensee ‘ means any person illcludil~ga
company or a local authority licensed under Part I1
ntral of the Indian Electricity Act, 1910, to supply energy,
t x or any person including a company or a local authority
1910*who has obtained the sanction of the 3(State)Govern-
ment under section 28 of that Act to supply energy ;
(c) prescribed ‘ means prescribed by rules illntle
under this Act.

  1. (1) Save as otherwise provided in sub-5ection (2), Levy of a
    every licensee in the ‘LStatc of Tamil Nadtr] :$:Y,
    shall pay cvery month to the “(Stiltlte) Go~ernmentin electrical
    the prescribed manner, a Juiy calculated at the rate energy.
    of 4[five paisej p~rllltil of energy, on arlci in respxt
  • – — – . – —A-
    t his expre3sran was subst~tutcdTor tl~ccxi>le,rrun ” Stdtc:
    of Madras” by the Tan111Nadu Adapl:ct~ot~ol’ Laws Order,
    1969, as amended by the Tamil Nadu AiI;tpt,lot~of Lanz (Second Amendmenl) Order, 1969. 2 Came into force on the 1st April 1939. 2 This word was sub\tituted Sor the word ” f’rovlnclnl 9′ by the Adaptation Order ol’ 1950 4 The words ” thre: naye pi~i\e” we~e$ub\t~tutcdfor the words ” six pies ” by scctlon 2 of, and the Scheilule to, thc r[;~rdn 11 Nadu Coinage (Alteratlun of ~e”erences)Act, 1960 (Tamil Nudu Act 9 of 1960). The words &’ three paise *’ were Subst~t~rtndfor thewords”threenayepais~” by sCCt1on2(1)(u)ol 111cT~mll Nadu Electricity Duty (Al;,erldment) Act, 1964 (Tamil Nadu Act 34of 1964). The words five pn~se”ucre again substiluted for the words “three paise” by Section 2 01 the Tam11Nadu Eleclricity Duty (Arnedlllcnt)Act, 1966 (‘Tamil Nad~Act 9 I
    1966).Ekcciricity Duty 11939 :T.N. Act
    ofall sales of energy, l(except sales to the Govern-
    ment of India for consumption by thae Government
    or sales to the Government of India or a railway
    company operating any railway for consumption.
    in the constructicm, maintenance or operation of the
    railway) effected by the licensee during the previous
    month, at a price of more than e[twenty paise] per
    unit stand on and in respect of energy which was
    consumed by the licensee during the previous
    month for purposes other than those connected with’
    the construction, maintenance and operation of his
    dectmt undertaking and which, if sold to a private
    consumer under like conditions, would have fetched
    a price of more than 2Ctwenty paise) per unit].

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