Actual User of Power, Captive Generating Plant, Consumer, Electricity Energy
Charge, Gross Charge, Generating Company, Net Charge, Supply, Traffic, Unit

ACT No. 12 OF 2003.
An Act to con.sol~(krteant/ r(i?ionnli.\c~the I~ZIIJ~ l.eIrtrng to tlic~Icl:~.ofttrs oil co~l.s~rn~ptioiz

  1. sale of electr.icity in the State of T(u111lNotlu.
    BEit enacted by the Legislative Assembly of the State of Tam1 Nadu in the Fifty-fourth Year
    of the Republic of India as follows:-
  2. (1) This Act may be called the Tanlil Nadu Tax on Consun~ptionor Sale of
    Electricity Act, 2003.
    (2)it shall come into force on such date as the StateGovernment may, by notification,
  3. In this Act, unless the context otherwise requires,-
    (1) “actual user of power” means one who is not a constuner but uses power out of
    (2)”captive genehting plant9’means a power plant set up by anyperson orassociation
    the surplus power so generated.
    (3) “Director” means’the Director of Electricity Tax appointed by the State
    (4) “company” means aLoompanyregistered under the Companies Act, 1956′ and
    includes anybody.Corpora$ under a Central, State or Provincial Act.
    (5) “consumer” with its grammatical variations and cognate expressiomeans any person who is supplied with electricity on payment of charges, or free of cost or otherwise by a licensee or by the Government or by any other person engaged in the busmess of supplying electricity to the public under the Indian Electr~c~tyAct, 1910 or any other law for the time being in force and includes- (i)a licensee who consumes electricity whether generated by himself or supplied to him by any other licensee; and (ii)actual user ofpower or any other person who consumes electricity generated E~/)I(~nntiort I.- Where a licensee consumes electt~c~ty. \vhethc~gclicratccl by h~nlsclf 01 supplied to him, such licensee shall be deemed to be a consul~1t.lonly 111 lcspect of the electric~tyso consumed. Explmtrtion I/.- Where a licensee or other person consumes energy for purposes connected w~ththe construction, malntenance and operation of the generating, transmitt~ng and distributingsystem, such licensee or person shall not be deemed to he a consumer ~nrespecl of the energy so consumed; (6)”electncity” means electr~calenergy; (7) “ene~gycharge” means’the amount charged (ahether as enelyy charge or othe~ charge) by a I~censeefor the supply ofelectrlclty to a consuinel bctoi~dctltct~~~l of rehte. 11′
    any, allowed by the Ilcensee fo~paylnent on 01befole suclt date as niay I)<, 5l)cc.rfieci by thr
    ilce~pee,but does not include—
    Short title and
    (1) metel charge;,
    (21) ln~erestoil,
    (111) i11cI5llrc.?1~l~gLb, or
    fir,) fuse off call Cl~aryc,anti I:. r~l~licc-i, III i1.~1~56

Esyl(~ncltiortI.— If electrrcity 1s supplied to any person free ofcharge or at a concessional
rate (otherthan tariff concession), the energy charge would mean the tariff fixed by the Tamil
Nadu Electricity Regulatory C’ommission in its ~ariff0rde; tbGkilirconhner. ‘
Esplontrrion11.-“other charge” shall include deinand chargeandpower factor surcha’rge.
charge” means the aggregate amount ofenergycharge,fuel surcharge and other
D made by the licensee for the supply of electricity;
v of 1920.
(9)”generating conipany” means any company orbody corporate or association orbody
ofindividuals, whether incorporated or not orartificial juridical person, which ownsoroperates
or maintains a generating statlon.
(10) “licensee” means any person licensed under Part I1 of the Indian Electricity
. Act, 1910, to supply electricity and includes any person who has obtained the sanction of the
StateGovernment under section 28 of that Act, the State Government when it is engaged in tlie
business ofsupplying electricity, the generating conlpany asdefined in clause (4-A) ofsection
2 ofthe Electricity (Supply) Act, 1948,the Electricity Board and the captive generating plant;
(I I) “local authority” means-
(i) any Municipal Corporation established under any law for the time being
inforce; or
(ii) any Municipal Council constituted under the Tamil Nadu District Tam11 Nadu
21 of 1994.
(iii) any District Panchayat or any Panchayat Union Council or any Village Tamil Nadu
Tax on the
(‘entral Act
I4 of 1998 1
Municipalities Act, 1920; or
or of
Ranchayat constituted under the Tamil Nadu Panchayats Act, 1994;

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