Bare Act Search Results

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.....

The Bombay Electricity Duty Act, 1958 Complete Act

State: Maharashtra

Year: 1958

THE BOMBAY ELECTRICITY DUTY ACT, 1958 THE BOMBAY ELECTRICITY DUTY ACT, 1958 BOMBAY ACT No. XL OF 1958 (Assented to by the Governor) [9th May, 1958] The Bombay Electricity Duty Act, 1958 provides for levy of electri city duty on units of energy consumed. The rates of electricity duty vary with the purposes and premises where electricity is consumed. The licensees and the Maharashtra State Electricity Board through their billing centres recover electricity duty from the consumers and remit the amounts in treasuries. The private generator holders who generate and consume energy for themselves pay the amount of electricity duty into Government treasury. The licensees and the generator holders are required to submit quarterly returns to the Electrical Inspector. Adapted and modified by the Maharashtra Adaptation of Laws (State and Concurrent Subjects) Order, 1960. Amended by Mah. 26 of 1962. ž ž 18 of 1963. ž ž 51 of 1965. ž ž 28 of 1972. ž ž 16 of 1973. ž ž 45 of 19732(19-10-1973. ž ž 12 of 1974 (1-4-1974). ž ž 74 of.....

Bombay Electricity Duty Act, 1958, (Maharashtra) Section 2

Title: Definitions

State: Maharashtra

Year: 1958

.....institutions where the premises are used for hospitals, nursing homes or dispensaries and for educational purposes of any kind whatsoever. The fact that the premises are used partly or wholly for residence is irrelevant. The contention that the phrase "Used for 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 Mah. L. J. 313 : 72 Bom. L. R. 47. 2[(aa) "consumption charges" means the charges levied by the licensee, under the Electricity (Supply) Act, 1948, for the energy consumed by a consumer which charges shall include the energy charges, maximum demand charges, fuel adjustment charges and fuel cost adjustment;] (b) "energy" means electrical energy when generated, transmitted, supplied or used for any purpose except the transmission of a message; (c) "licensee" means any person licensed under Part II of the Indian Electricity Act, 1910, to supply energy and includes any person who has obtained the sanction of the.....