Act Info:
1[SCHEDULE
(See section 3)
2[PART A
In respect of,-
(i) premises used for residential purpose: (ii) premises used for educational purpose; and
at such rate or rates not exceeding 20 per cent, of the consumption charges
(iii) any other premises or for consumption of energy for any purpose not falling under any other Part of this Schedule.
as the State Government may, either prospectively or retrospectively, by notification in the Official Gazette, specify.
PART B
In
respect of. -
(i)
premises used for business, trade, commercial or professional purpose;
at such rate or rates not exceeding 30 per cent, of the consumption charges as the State Government may, either prospectively or retrospectively, by notification in the Official Gazette, specify.)
(ii)
premises used for studio;
(iii)
premises used for sports and social clubs;
(iv)
a hospital or nursing home or dispensary or clinic;
(v)
consumption for the purpose of advertisement or display in public place or in or on premises other than those in which goods or services, advertised or displayed, are sold, supplied or provided; and
(vi)
temporary supply for exhibitions, entertainments or social functions.
PART C
In respect of permanent or temporary supply for cinema houses, theatres, circuses or Loknatya.
at such rate or rates not exceeding 25 per cent, of the consumption charges as the State Government may, either prospectively or retrospectively, by notification in the Official Gazette, specify.
3[PART D * * *]
4[PART E * * *]
NOTES
Whether a cold storage is commercial undertaking.-It is a commercial and not industrial one. Therefore, electricity duty is to be paid under Part B and not under Part A.-Pashupati Trading Company Pvt. Ltd. v. Electrical Inspector & Ors.. 1981 Mah. L. J. 747.
5[PART F
In respect of premises used for industrial at such rate or rates not undertaking for consumption of energy exceeding 6[15 per cent, therein (excluding any part thereof used for of the consumption residential, commercial or office purpose), charges] as the State Government may, either prospectively or retrospectively, by notification in the Official Gazette, specify in respect of premises in any areas used for any class of industrial undertakings 7[and in respect of consumption for poultry farming or hatcheries.]
G. N., I., E. & L. D., No. ELD. 1085/3487/(III)/CR/NRG-2, dated 8th November, 1985 (M. G. G., Pt. IV-B, p. 36)
In exercise of the powers conferred by Part F of the Schedule to the Bombay Electricity Duty Act, 1958 (Bom. XL of 1958) and all other powers enabling it in this behalf, and in supersession of Government Notification. Industries, Energy and Labour Department, No. ELD. 1084/2865/(I)/CR/ NRG-2, dated the 25th September, 1984, the Government of Maharashtra hereby specifies, with effect from the 8th November, 1985, the rates mentioned in column 3 of the Schedule hereto to be the rates per units of the electricity duty in the whole of the State of Maharashtra in respect of the premises used for the class of industrial undertakings mentioned against each of them in column 2 of the said Schedule for consumption of energy therein (excluding any part thereof used for residential, commercial purpose).
SCHEDULE
Sr. Premises
No.
Rates of Electricity Dutv per unit
(1) (2)
(3)
1. Premises used for industrial undertakings purchasing raw material and manufacturing or producing articles therefrom -
(a) for the first 5.000 units of energy consumed in a month.
5 poise per unit.
(b) for each additional unit of energy in excess of 5.000 units and not more than 1.00,000 units of energy consumed in a month.
6 paise per unit.
(c) for each additional unit of energy in excess of 1.00.000 units of energy consumed in a month.
8 paise per unit.
2. Premises used for any other industrial undertakings -
(a) for the first 5,000 units of energy or less consumed in a month.
8 paise per unit.
(b) for each additional unit of energy in excess of 5,000 units and not more than 1,00,000 units of energy consumed in a month.
10 paise per unit.
(c) for each additional unit of energy in excess of 1,00.000 units of energy consumed in a month.
12 paise per unit.
8[PART G
In
respect of,-
(a)
every person not being a licensee who generates energy and supplies the same to any other person free of charge for consumption of energy by that other person: and
at such rate or rates not exceeding 40 paise per unit as the State Government may, either prospectively or retrospectively, by notification in the Official Gazette, specify.]
(b)
every person other than a licensee who generates energy for consumption of energy by him.
NOTES
Whether a cold storage is commercial undertaking.--
It is a commercial undertaking and not industrial one. Therefore, electricity duty is to be paid under Part B and not under Part G.-Pashupati Trading Company Put. Ltd. v. Electrical Inspector & Ors., 1981 Mah. L. J. 747.
G. N.. I., E. & L. D., No. ELD. 1096/CR-2864/NRG-2, dated 1st October, 1996 (M. G. G., Pt. IV-B, p. 208)
In exercise of the powers conferred by Part A, B. C. F and G of the Schedule to the Bombay Electricity Duty Act. 1958 (Bom. XL of 1958). and of all other powers enabling it in this behalf, and in supersession of the Government Notifications, Industries, Energy and Labour Department, No. ELD. 1094/2401/CR/NRG-2. dated the 1st September, 1994 and No. ELD. 1094/GR-2401(iii)/NRG-2, dated the 11th November, 1994. the Government of Maharashtra hereby, specifies, with effect from the billing month of October. 1996, the rates mentioned in the Schedule hereto, to be the rates of the electricity duty in the whole of the State of Maharashtra, in respect of the premises used for consumption of energy for any purpose falling under Part A, B, C, F & G of the Schedule appended to the said Act.
SCHEDULE
(a) Part 'A' ... 10 per cent, of the consumption charges.
(b) Part 'B' ... 10 per cent, of the consumption charges.
(c) Part 'C' ... 7 per cent, of the consumption charges.
(d) Part 'F' ... 5 per cent, of the consumption charges.
(e) Part 'G' ... 30 paise per unit.
G. N., I., E. & L. D., No. ELD. 2000/CR-10222(i)/NRG-l, dated 1st April, 2000 (M. G. G., Pt. IV-B, p. 14)
In exercise of the powers conferred by Part A, B, C. F and G of the Schedule to the Bombay Electricity Duty Act, 1958 (Bom. XL of 1958) and of all other powers enabling it in this behalf and in supersession of the Government Notification. Industries. Energy and Labour Department, No. ELD. 1096/CR-2864/NRG-2. dated the 1st October, 1996, the Government of Maharashtra hereby, specifies, with effect from the billing month of April, 2000, the rates mentioned in the Schedule hereto, to be the rates of the electricity duty in the whole of the State of Maharashtra, in respect of the premises used for consumption of energy for any purpose falling under Part A, B, C, F & G of the Schedule appended to the said Act.
SCHEDULE
(a) Part 'A' ... 10 per cent, of the consumption charges.
(b) Part 'B' ... 11 per cent, of the consumption charges.
(c) Part 'C' ... 7 per cent, of the consumption charges.
(d) Part "F" ... 5 per cent, of the consumption charges.
(e) Part G' ... 30 paise per unit.
9[PART H
(a) In respect of consumption at such rate or rates not exceeding 30 for agricultural purposes Per cent, of the consumption charges as the State Government may, either prospectively or retrospectively, by notification in the Official Gazette. specify.)
10[II. * * *[
NOTES
The Schedule has classified the premises of consumers as per the purpose for which electricity is consumed under different parts such as,-
(a) Residential.
(b) (1) Business, Trade, Commercial and Professional,
(2) Other industries which are excluded from Part G'.
(3) Entertainment and social functions.
(c) A. C. Cinema house and Theatres.
(d) Advertisements in public places.
(e) Power Intensive Industries.
(f) Agriculture (up to 7th November, 1985).
From 8th November, 1985 onwards, the Schedule has reclassified the premises of consumers :-
(A) Residential.
(B) (1) Business, Trade, Commercial or Professional,
(2) a hospital or nursing home or dispensary or clinic,
(3) Studio.
(4) Sports and Social Club.
(C) Permanent or Temporary supply for Cinema Houses, Theatres, Circuses and Lok-Natya.
(D) Advertisement in public places.
(E) Exhibitions, entertainments and social functions.
(F) (i) Industrial undertaking purchasing raw material and manufacturing for the same,
(ii) Other industrial undertakings.
(G) Power Intensive Industries.
(H) Agriculture.
NOTIFICATIONS
G. N., R. D., No. ELD. 1058(ii)-N, dated 1st July, 1958 (B. G., Pt. IV-B, p. 682)
Amended by G. N., R. D., No. ELD-1058-N, dated 4th October. 1958 (B. G., Pt. IV-B, p. 1 173).
In exercise of the powers conferred by clause (c) (2) under the heading "For Lights and Fans" in the Schedule to the Bombay Electricity Duty Act, 1958 (Bom. XL of 1958), and in supersession of Government Notification, Finance Department, No. 9326-A(2), dated the 31st March, 1939. the Government of Bombay hereby specifies on and with effect from 1st day of July, 1958, the rates in columns 2, 3 and 4 of the Schedule hereto to be the rates at which the electricity duty shall be levied in the areas specified in column 1 of that Schedule.
SCHEDULE
Area
For each unit of energy consumed for the use of a cinema house or theatre
For each unit oi energy consumed for any other purpose
Where the Where the total con- total consumption per sumption mensem does per mensem not exceed 12 exceeds 12 units units
(1)
(2)
(3)
(4)
1. Area of supply specified in -
5 np. per
6 np. per
8 np. per
a)
(b) 11(* * *]
(C)
unit.
unit.
unit.
(d) The Bombay Suburban Electric Licence
(e) The Poona Electric Licence
(f) The Thana Electric Licence
(g) The Kalvan Electric Licence
(h) The Nagpur Electric Licence
(i) The Sholapur Electric Licence
(j) The Kolhapur Electric Licence
(k) 12[* * *]
1A. 12[* * *]
2. Area of supply specified in -The Bhiwandi Electric Licence
5 np. per unit.
Nil
5 np. per unit.
3. Area of supply specified in -
3 np. per
3 np. per
5 np. per
(a) The Ahmednagar Electric Licence
unit.
unit.
unit.
(b) The Rander Electric Licence
4. All other areas not being -
3 np. per
Nil per unit.
3 np. per
(a) The Cily of Bombay, and
unit.
unit.
(b) Areas falling under clauses 1 to 3 above.
Explanation.--For the purposes of this notification "area of supply" means the area in which the licensees holding specified in column 1 of the Schedule are authorised to supply energy under section 3 of the Indian Electricity Act. 1910 (IX of 1910), and includes an area (outside such area of supply) in which such licensees are also authorised to supply energy under section 27 of that Act.
G. N., R. D., No. ELD. 1058(iii)-N, dated 1st July, 1958 (B. G., Pt. IV-B. p. 683)
In exercise of the powers conferred by clause (b) under the heading "For Lights and Fans" in the Schedule to the Bombay Electricity Duty Act, 1958 (Bom. XL of 1958), and in supersession of Government Notification, Finance Department, No. 9326-A(3). dated the 31st March, 1939. the Government of Bombay hereby prescribes the rate specified in column 2 of the Appendix hereto [being rates not in excess of the maximum rates prescribed under the said clause (b)] for the lamps of watts specified in column 1 of that Appendix to be the rates at which on and with effect from the 1st day of July. 1958 electricity duty shall be levied on the said lamps in respect of all the premises not exempted under sub-section (2) of section 3 and not falling under clause (a) under that hearing in the Schedule to the said Act when flat rates are charged by the licensee.
APPENDIX
Lamps
Naye paise per mensem
(1)
(2)
14
Every lamp of less than 30 watts
Every lamp of 30 watts or more but less than 40 watts
21
Everv lamp of 40 watts or more but less than 60 watts
28
Every lamp of 60 watts or more but exceeding 100 watts
42
and for every additional 15 watts or fraction thereof in
7
excess of 100 watts in any lamp
G. N., R. & F. D., No. ELD. 1662/Elec-I, dated 10th July, 1970 (M. G., Pt. IV-B, p. 890)
In exercise of the powers conferred by paragraph II of the Schedule to the Bombay Electricity Duty Act. 1958 (Bom. XL of 1958). and in supersession of Government Notification, Industries and Labour Department. No. ELD. 1662. dated the 14th October, 1962, the Government of Maharashtra hereby specifies the Authorities mentioned in column 1 of the Table hereto appended to be the Authorities for the purposes of the said paragraph II for the areas respectively, mentioned against them in column 2 of the Table.
TABLE
Authority
Area
(1)
(2)
I. Where the monthly consumption of energy exceeds or is likely to exceed 5.000 units, the Authority consisting of -
Whole of the State.
(a) the Industries Commissioner (Chairman);
(b) the Chief Engineer (Electrical) to Government (Member):
(c) the Chief Engineer (Commercial) Maharashtra State Electricity Board (Member).
II. Where the monthly consumption of energy does not or is not likely to exceed 5.000 units, the Authority consisting of -
(a) (i) Electrical Inspector. Bombay (Chairman):
Bombay. Thana. Kolaba. Nasik, Jalgaon and Dhulia Districts.
(ii) the Deputy Director of Industries or an officer not below the rank of Industries Officer having jurisdiction (Member):
(iii) the Executive Engineer, Maharashtra State Electricity Board having jurisdiction (Member):
(iv) if the concerned consumer is or is to be supplied energy by a licensee licensed under the Indian Electricity Act, 1910, the Resident Engineer of such licensee (Member).
(b) (i) Electrical Inspector. Poona (Chairman);
Poona, Satara, Kolhapur. Ratnagiri. S h o 1 a p u r . Ahmednagar, Sangli. Aurangabad. Bhir. Nanded, Parbhaniand Osmanabad Districts.
(ii) the Deputy Director of Industries or an officer not below the rank of Industries Officer having jurisdiction (Member):
(iii) the Executive Engineer. Maharashtra State Electricity Board, having jurisdiction (Member);
(iv) if the concerned consumer is or is to be supplied energy by a licensee licensed under the Indian Electricity Act. 1910, the Resident Engineer of such licensee (Member).
(c) (i) Electrical Inspector. Nagpur (Chairman);
Nagpur, Buldhana. Akola. Amravati. Yeotmal, Wardha. Bhandara and Chanda Districts.
(ii) the Deputy Director of Industries or an officer not below the rank of Industries Officer having jurisdiction (Member):
(iii) the Executive Engineer, Maharashtra State Electricity Board, having jurisdiction (Member);
(iv) if the concerned consumer is or is to be supplied energy by a licensee licensed under the Indian Electricity Act. 1910. the Resident Engineer of such licensee (Member).
________________________
1. This Schedule was substituted for the original by Mah. 26 of 1962, Section 5.
2. Part A, Part B and Part C were substituted by Mah. 9 of 1997, Section 5(a).
3. Part D was deleted by Mah. 9 of 1988. Section 7(3).
4. Part E which was inserted by Mah. 13 of 1986. Section 7(5) was again deleted, ibid.
5. Part F was inserted by Mah. 13 of 1986, Section 7(5).
6. These figures and words were substituted for the figures and words "20 paise per unit" by Mah. 9 of 1997, Section 5(b).
7. These words were added by Mah. 9 of 1988, Section 7(4).
8. Part G was substituted by Mah. 9 of 1997, Section 5(c).
9. Part H which was deleted by Mah. 9 of 1988 was again added by Mali. 21 of 1998, Section 5.
10. Paragraph II was deleted by Mah. 13 of 1986, Section 7(8).
11. Not printed as it pertains to Gujarat State.
12. Deleted by G. N. of 4.10.1958.