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
- 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:-
- (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,
- 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 expressio
means 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 dciay~dpayn.cr?t,
(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
(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
I4 of 1998 1
Municipalities Act, 1920; or
Ranchayat constituted under the Tamil Nadu Panchayats Act, 1994;
DISCLAIMER: This document is being furnished to you for your information by Blinkvisa. The contents of this document have been obtained from sources Blinkvisa believes to be reliable. These contents have not been independently verified, and PRS makes no representation or warranty as to the accuracy, completeness or correctness. In some cases the Principal Act and/or Amendment Act may not be available. Principal Acts may or may not include subsequent amendments. For authoritative text, please contact the relevant state department concerned or refer to the latest government publication or the gazette notification. Any person using this material should take their own professional and legal advice before acting on any information contained in this document. Blinkvisa or any persons connected with it do not accept any liability arising from the use of this document. Blinkvisa or any persons connected with it shall not be in any way responsible for any loss, damage, or distress to any person on account of any action taken or not taken on the basis of this document.