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Bombay Electricity Duty Act, 1958, (Maharashtra) Section 3

Title: Duty on Units of Energy Consumed

State: Maharashtra

Year: 1958

.....educational purposes" means only for imparting education is not correct. There is no justification for such a narrow construction of the exemption enacted in section 3(2)(a)(iii). It was held that the premises were exempt from duty under section 3(2)(a)(iii).-Dr. G. Bendale v. State of Maharashtra, 1970 Man. L. J. 313 : 72 Bom. L. R. 47. 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. Section 3.-It amends section 3 of the principal Act so as to lay down that electricity duty shall not be leviable on electrical energy consumed in respect of hospitals, nursing homes, dispensaries or premises used for educational purposes, when they are not maintained for private gain. It also exempts from such duty any industrial purpose or process in respect of any new industrial undertaking in Vidarbha region, Hyderabad area, Kolaba and Ratnagiri Districts and in Thana District (excluding the portion adjoining Greater Bombay encircled by Thana and Bassin Creek) for a.....

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