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Electricity (Taxation on Consumption) Act, 1959 Complete Act

Title: Electricity (Taxation on Consumption) Act, 1959

State: Karnataka

Year: 1959

Preamble 1 - [KARNATAKA] ELECTRICITY (TAXATION ON CONSUMPTION) ACT, 1959 Section 1 - Short title, extent and commencement Section 2 - Definitions Section 3 - Levy of tax on electricity charges Section 4 - Payment of electricity tax Section 5 - Books of account, etc Section 6 - Inspecting Officers Section 7 - Recoveries Section 8 - Power of State Government to notify exemptions and reductions of tax Section 8A - Dispensing with the performance of certain contracts Section 9 - Penalties Section 10 - Power to make rules Section 11 - Rules and Notifications to be laid before State Legislature Section 12 - Repeal and savings Section 13 - Repeal of [Karnataka] Ordinance No. 2 of 1959 and savings Section 14 - Power to remove difficulties

Punjab Vat Act, 2005 Complete Act

State: Punjab

Year: 2005

PUNJAB VAT ACT, 2005 PUNJAB VAT ACT, 2005 ACT NO. 8 OF 2005 AN ACT to provide for the levy and collection of value added tax and turnover tax on the sales or purchases of goods and for the matters connected therewith and incidental thereto, and for the repeal of the Punjab General Sales Tax Act, 1948. BE it enacted by the Legislature of the State of Punjab in the Fifty-sixth Year of the Republic of India as follows:-- CHAPTER - I PRELIMINARY Short title and commencement. 1. (1) This Act may be called the Punjab Value Added Tax Act, 2005. (2) It shall come into force from the 1st day of April, 2005. Definitions. 2. In this Act, unless the context otherwise requires, " (a) "account books" means record of business transactions and includes accounts, registers and documents maintained in any manner including electronic medium; (b) "appointed day" means the date on which this Act comes into force; (c) "business" includes - (i) any trade, commerce, manufacture, adventure or concern whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make profit and whether or not any profit accrues there from; and (ii) any.....

Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2008 Complete Act

State: Tamil Nadu

Year: 2008

.....of Electricity Act, 2008 Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Fifty-ninth Year of the Republic of India as follows:" 1. Short title and commencement." (1) This Act may be called the Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2008 (2) It shall come into force at once. 2. Amendment of Section 14. " In Section 14 of the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003 (Tamil Nadu Act 12 of 2003) shall be renumbered as sub-section (1) thereof and after sub-section (1) as so renumbered, the following sub-sections shall be added, namely:- "(2) The Government may, by notification, make an exemption or reduction in rate in respect of the electricity tax payable under this Act on the consumption of electricity for own use by any captive generating plant. (3) The Government may, by notification, cancel any notification issued under sub-section (2).". Tamil Nadu State Acts

Electricity (Taxation on Consumption) Act, 1959 Preamble 1

Title: [Karnataka] Electricity (Taxation on Consumption) Act, 1959

State: Karnataka

Year: 1959

Preamble 1 - [KARNATAKA] ELECTRICITY (TAXATION ON CONSUMPTION) ACT, 1959 THE 1 [KARNATAKA] ELECTRICITY (TAXATION ON CONSUMPTION) ACT, 1959. [Act, No. 14 of 1959]2 [25th August, 1959] PREAMBLE An Act to provide for the levy of tax on the consumption of electrical energy in the 1 [State of Karnataka] WHEREAS it is expedient to provide for the levy of tax on consumption of electrical energy in the 1 [State of Karnataka]; BE it enacted by the 1 [Karnataka] State Legislature in the Tenth Year of the Republic of India as follows:-- _______________________________ 1. Adapted by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 01.11.1973. 2. First published in the Karnataka Gazette on the Tenth day of September, 1959.

Electricity (Taxation on Consumption) Act, 1959 Section 1

Title: Short Title, Extent and Commencement

State: Karnataka

Year: 1959

Section 1 - Short title, extent and commencement (1) This Act may be called the1[Karnataka] Electricity (Taxation on Consumption) Act, 1959. (2) It extends to the whole of the1[State of Karnataka]. (3) The provisions of this Act, except section 13, shall be deemed to have come into force on the first day of July, 1959. _______________________________ 1. Adapted by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 01.11.1973.

Electricity (Taxation on Consumption) Act, 1959 Section 4

Title: Payment of Electricity Tax

State: Karnataka

Year: 1959

.....or, as the case may be, the person supplying energy free of charge, may without prejudice to the right of the State Government to recover the amount under section 7, after giving not less than seven clear days' notice in writing to such person, cut off supply of energy to such person; and he may, for that purpose, exercise the power conferred on a licensee by sub-section (1) of section 24 of the Indian Electricity Act, 1910, for the recovery of any charge or sum due in respect of energy supplied by him. (5) Nothing in this section shall apply,- (i) to any person who generates energy for the purpose of supplying it for the use of vehicles or vessels; (ii) to the consumption of energy generated by means of generators not exceeding 3 [ten kilowatts] in capacity. _______________________________ 1. Substituted by Act 7 of 2003 w.e.f 1.4.2003 2. Omitted by Act 7 of 2003 w.e.f. 1.4.2003 3. Substituted by Act 7 of 1998 w.e.f. 24.10.1997.

Electricity (Taxation on Consumption) Act, 1959 Section 7

Title: Recoveries

State: Karnataka

Year: 1959

Section 7 - Recoveries Any sum due on account of electricity tax, if not paid at the time and in the manner prescribed, shall be deemed to be in arrears, and thereupon such interest not exceeding 1 [twenty-four per cent] per annum which the State Government may by general or special order fix shall be payable on such sum; and the sum, together with any interest thereon, shall be recoverable either through a civil court or as an arrear of land revenue,-- (i) if the sum was payable under sub-section (1) of section 4 either from the consumer or, subject to the proviso to the said sub-section from the licensee, at the option of the State Government; (ii) if the sum was payable under sub-section (3) of section 4, either from the consumer or from the person supplying energy free of charge, at the option of the State Government, or from the person who generates energy for his own consumption. _______________________________ 1. Substituted by Act 5 of 1982 w.e.f. 29.12.1981.

Electricity (Taxation on Consumption) Act, 1959 Section 8A

Title: Dispensing with the Performance of Certain Contracts

State: Karnataka

Year: 1959

.....with the performance of certain contracts Notwithstanding anything contained in any law for the time being in force or in any judgment, decree or order of any Court or in any contract or instrument having force by virtue of any such law, but subject to section 8,- (a) the performance of any contract by the State Government or the licensee in so far as it provides for reimbursement or indemnification in favour of the consumer, of or for any amount levied on or collected from him as tax under this Act shall be and shall be deemed always to have been dispensed with and any amount due or payable by the State Government or the licensee to a consumer by way of such reimbursement or indemnification under the contract, including the amount of interest, if any, shall be deemed to be wholly discharged; (b) no Civil Court shall entertain any suit or proceeding against the State Government or the licensee for the recovery of any amount by way of such reimbursement or indemnification including interest, if any; (c) all suits and proceedings (including appeals, revisions, attachments or execution proceedings) pending on the said date against the State Government or the licensee for.....

Electricity (Taxation on Consumption) Act, 1959 Section 12

Title: Repeal and Savings

State: Karnataka

Year: 1959

Section 12 - Repeal and savings The Mysore Electricity (Taxation on Consumption) Act, 1950 (Mysore Act XX of 1950), as in force in the Mysore Area, Part II of the Bombay Finance Act, 1932 (Bombay Act II of 1932) as in force in the1[Belgaum Area] and the Madras Electricity Duty Act, 1939 (Madras Act V of 1939), as in force in the1[Mangalore and Kollegal Area,] shall stand repealed: Provided that such repeal shall not affect,- (a) the previous operation of the said enactments or anything duly done or suffered thereunder; (b) any right, privilege, obligation or liability, acquired, accrued or incurred under the said enactments; or (c) any penalty, forfeiture or punishment incurred in respect of any offence committed against the said enactments; or (d) any investigation, legal proceeding (including assessment proceeding) or remedy in respect of any such right, privilege, obligation, liability, forfeiture or punishment as aforesaid: and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if this Act had not been passed. _______________________________ .....

Electricity (Taxation on Consumption) Act, 1959 Section 13

Title: Repeal of [Karnataka] Ordinance No. 2 of 1959 and Savings

State: Karnataka

Year: 1959

Section 13 - Repeal of [Karnataka] Ordinance No. 2 of 1959 and savings 13. Repeal of1[Karnataka] Ordinance No. 2 of 1959 and savings.-- The1[Karnataka] Electricity (Taxation on Consumption) Ordinance, 1959, is hereby repealed; Notwithstanding such appeal,- (i) any right, privilege, obligation or liability acquired, accrued or incurred under the said Ordinance; (ii) any penalty, forfeiture or punishment incurred in respect of any offence committed against the said Ordinance; and (iii) any appointment, notification, order, rule or form, made or issued or anything done or any action whatsoever taken under the said Ordinance; shall be deemed to have been acquired, accrued or incurred, or made, issued, done or taken under this Act at the relevant time. _______________________________ 1. Adapted by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 01.11.1973.