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Uttar Pradesh Electricity (Duty) Act, 1952 (U.P. Act No. 33 of 1952).

Country/Territory
India
Territorial subdivision
Uttar Pradesh
Document type
Legislation
Date
1952
Source
FAO, FAOLEX
Long title
An Act to levy a duty on the consumption of electrical energy in Uttar Pradesh.
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 establishes to levy a duty on the consumption of electrical energy in Uttar Pradesh. It specifies that there shall be levied for and paid to the State Government on the energy: a) sold to consumers by a licensee, the Board, the State Government or the Central Government; or b) consumed by a licensee or the Board, in or upon premises used for commercial or residential purposes, or in or upon any other premises except in the construction, maintenance or operation of his or its works; or c) consumed by any other person from his own source or generation, an electricity duty, determined at such rate or rates as may from time to time be fixed by the State Government by notification in the Gazette, and such rate may be fixed either as a specified percentage of the rate charged or as a specified sum per unit. In respect of clauses (a) and (b) of sub-section (1), electricity duty shall not exceed 50% of the rate charged. Where the amount of electricity duty is not paid to the State Government within the prescribed period as aforesaid, the licensee, the Board or other person mentioned in clause (c) of sub-section (1), as the case may be shall be liable to pay within such period as may be prescribed, interest at the rate of 18% per year on the amount of electricity duty remaining unpaid until payment thereof is made.

Full text
English/Hindi
Website
indiacode.nic.in