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Goa, Daman and Diu Electricity Duty Act, 1986 (Goa Act No. 7 of 1986).

Pays/Territoire
Inde
Sous-division territoriale
Goa
Type du document
Législation
Date
1986 (2012)
Source
FAO, FAOLEX
Titre complet
An Act to provide for the levy of a duty on consumption of electrical energy in the Union territory of Goa, Daman and Diu.
Sujet
Énergie
Mot clé
Conservation de l'énergie/production de l'énergie Taxe/impôt Protection de l’environnement Financement
Aire géographique
Asie, Asie et Pacifique, Océan Indien, Mer de l'Asie du Sud-Est, Asie du Sud
Entry into force notes
This Act enters into force on the date of notification issued by the State Government in the official Gazette.
Résumé

This Act provides for the levy of a duty on consumption of electrical energy in the Union territory of Goa, Daman and Diu. Subject to the provisions of sub-section (2), there shall be levied and paid to the Government on the units of energy consumed, a duty at the rates specified in the Schedule. Provided that the Government may levy a duty at such other rate or rates or at a flat rate for all types of consumers but not exceeding the maximum rates as specified in the said Schedule. No duty shall be leviable on the units of energy consumed: i) by the Government (save in respect of premises used for residential purposes); ii) in respect of a hospital, or nursing home or dispensary, each of which when not maintained for private gains; iii) where the energy generated is at a voltage not exceeding 100 volts; iv) in respect of such industrial or agricultural purposes (other than residential or office purposes) in such areas and subject to such terms and conditions and for such period as the Government may, having regard to the need and conditions of industrial and agricultural development in the areas.

Texte intégral
Anglais
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