Ecolex Logo
The gateway to
environmental law
Search results » Legislation

Bihar Electricity Duty Act, 1948 (Act No. 36 of 1948).

Country/Territory
India
Territorial subdivision
Bihar
Document type
Legislation
Date
1948
Source
FAO, FAOLEX
Long title
An Act for the levy of a duty on the sales and consumption of Electrical Energy in the State] of Bihar.
Subject
Energy
Keyword
Energy conservation/energy production Tax/levy Protection of environment Financing
Geographical area
Asia, Asia and the Pacific, Indian Ocean, South Asian Seas, Southern Asia
Entry into force notes
This Act enters into force on the date of notification issued by the State Government in the official Gazette.
Abstract

This Act, consisting of 12 sections, establishes to levy a duty on the consumption of electrical energy in the State of Bihar. It specifies that no person, other than a licensee, shall engage in the business of supplying energy to the public except with the previous sanction of the State Government and in accordance with such condition as the State Government, may fix, in this behalf, and any agreement to the contrary shall be void. Every person who is liable to pay duty shall pay every month to the State Government, at the time and in the manner prescribed, the proper duty payable under section 3 and 3A on the units of energy consumed or sold by him. Every person who is liable to pay duty under section 4, shall: a) keep books of account in the prescribed forms; and b) submit returns in such form and at such times and to such officers as may be prescribed.

Full text
English
Website
indiacode.nic.in