Assam Electricity Duty Rules, 1964

The Assam Electricity Duty Rules, 1964

Published vide Notification No. FTX 32/64

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Notification No. FTX 32/64. - In exercise of the powers conferred by Section 13 of the Assam Electricity Duty Act, 1964 (Assam Act 30 of 1964), and all other powers enabling him in this behalf, the Governor of Assam is pleased to make the following rules, namely:

Short title.- These rules may be called the Assam Electricity Duty Rules, 1964.
Definitions.- In these rules unless the context otherwise requires-

(1) "Act" means the Assam Electricity Duty Act, 1964 ;

(2) "Agent" means a person who is-

(a) a relative of the assessee, or

(b) regularly employed by the assessee, or

(c) a Barrister-at-law, a Solicitor, an Advocate, a Pleader or any other person entitled to plead in any court of law in the Indian Union, or

(d) a member of the Institute of Chartered Accountants of India or one who has passed any accountancy examination recognised in this behalf by the State Government, and is authorised in writing, by the assessee to appear or act on his behalf before an Inspecting Officer ;

(3) "assessee" means the Board, a licensee or person generating energy for his own use or consumption ;

(4) "The Assam Board of Revenue" (also called appellate authority for the purposes of Rule 12) means the Assam Board of Revenue constituted under the Assam Board of Revenue Act, 1959, or under any statutory modification or re-enactment thereof ;

(5) "duty" means the electricity duty payable under Section 3 of the Act;

(6) "Inspecting Officer" means the Commissioner of Taxes for any and all powers given under the rules and includes-

(a) Deputy Commissioner of Taxes, an Assistant Commissioner of Taxes, the All Assam Investigation Officer and an Inspector of Taxes for the purpose of Rules 7, 8 and 9 ;

(b) A Superintendent of Taxes, also called the assessing authority for the purposes of sub-section (1) of Section 8 of the Act and Rules 3, 5, 6, 7, 8, 9, 13 and 14 ;

(7) All other words and expressions used in these rules shall have the same meanings as have been respectively assigned to them under the Act.

2A. Jurisdiction of Inspecting Officers. - The Commissioner shall perform his functions in respect of the whole of the State of Assam ; and the Deputy Commissioners of Taxes, Assistant Commissioner of Taxes, the All Assam Investigation Officers, Superintendents of Taxes, Inspectors of Taxes, shall perform their functions in respect of such areas or of such persons as the Commissioner of Taxes may, by notification in the official Gazette, specify.

Time and manner of collection and payment.- (1) An assessee shall include the duty leviable under the Act as a separate item in the monthly bill of charges for the energy supplied by him, and shall recover the same along with his own charge for the supply of such energy.

(2) The duty shall be paid direct into a Government Treasury by Challan within 15 days of the close of the month to which the duty pertains. Challans in Form AED-1 will be obtainable at the office of the assessing authority or a Government Treasury/Sub-Treasury.

(3) Two copies of the challan duly signed as proof of payment shall be returned to the assessee and two copies shall be retained in the treasury or sub-treasury, one of which shall be transmitted to the assessing authority on the day following the date of payment.

(4) Every Treasury/Sub-treasury Officer shall send an advice list to the assessing authority on the 5th day of every month showing the amounts received in the previous month. The advice list shall contain the challan number and date, the name of the assessee and the amount paid.

(5) The assessing authority shall record the receipt of challans in a daily collection register indicating the number, date and amount of each challan. The daily collection register shall be maintained in Form AED-2.

(6) The amount of penalty imposed under the Act shall be paid within the date specified in the Notice of Demand direct into a Government Treasury by Challan in Form AED-1.

The provisions of sub-rules (3), (4) and (5) shall apply to payments made under this sub-rule as well.

Keeping of books of account.- (1) Every assessee shall keep books of accounts containing the following particulars separately, for each consumer, namely:

(i) service connection number ;

(ii) address and brief description of the premises to which the energy is supplied;

(iii) number of units of energy consumed ;

(iv) rate of supply ;

(v) details and amount of electricity duty charged;

(vi) date of payment of electricity duty ;

(vii) details of duty adjusted or written off in accordance with Rule 13 ; and

(viii) date of disconnection.

(2) Where the tariff does not involve metered supply of energy, the assessee shall compute the supply for the purpose of calculation of duty on the following basis :

If the amount of monthly bill of the consumer and the net overall rate for the category of supply if it were metered.

Rs. x-y paise.

then, the numbers of units on which the duty shall be

100 x

payable.

Submission of returns.- An assessee shall submit to the assessing authority returns in Form AED 3 within a month of the expiry of each half of the year on 30th September and 31st March.
Issue of demand notice.- (1) After a month of the close of the half year on 30th September or 31st March, the assessing authority may, on the basis of the returns furnished in accordance with Rule 5 or information in his possession, issue a notice of demand on the assessee, and, the duty demanded under notice shall be payable within a month of service of such notice.

A notice of demand may be in Form AED-4.

An assessing authority shall maintain an Assessment Register in Form AED-5.

(2) The assessing authority shall issue a notice of demand in Form AED-4 in respect of the amount of penalty, if any, imposed under sub-section (1) of Section 8 of the Act specifying therein the date within which such penalty shall be payable.

Inspection of books of account.- An Inspecting Officer may at any time require an assessee to produce for inspection such books and record in his possession or control as may be necessary for ascertaining and verifying the amount of duty leviable under the Act.
Power of entry of Inspecting Officer.- An Inspecting Officer may enter any premises where energy is, or is believed to be, supplied, used or consumed by an assessee for the purpose of-

(i) verifying the statements made in the books of account kept and returns submitted by the assessee ;

(ii) checking the readings of the meters ; and

(iii) verifying the particulars required in connection with the levy of the duty.

Other duties of the Inspecting Officers.- An Inspecting Officer shall as may be necessary, inspect the books of account kept and returns submitted by an assessee under Rules 4 and 5 respectively and supply a detailed test of individual entries for verifying the particulars noted by the assessee, so far as they are connected with the levy of the duty. He shall also verify all entries relating to-

(i) exemption from duty ; and

(ii) adjustments allowed by the assessee.

Provision for meters.- (1) When there is combined installation for using energy and part of the supply of energy is dutiable and part is exempt, the assessee may cause the consumer to install and maintain additional, suitable and correct meter or such meter to register the quantities of the two kinds of consumption separately.

(2) An assessee who generates energy for his own use or consumption shall install and maintain suitable and correct meter to register the quantity of energy to be used or consumed by him.

10A. The rate of electricity duty in respect of all premises where no meter is maintained shall be as follows :

		Paise per mensem
1.	Every lamp of less than 30 watts	8
2.	Every lamp of 30 watts or more but less than 40 watts	13
3.	Every lamp of 40 watts or more but less than 60 watts	17
4.	Every lamp of 60 watts or more but not exceeding 100 watts	25
5.	For every additional 15 watts or fraction thereof in excess of 100 watts in any lamp
6.	For every plug point	20
7.	For every meter whose rated capacity is below 1.8 horse power	15
8.	For every meter whose rated capacity is ⅛ horse power or more but below ¼ horse power	25
9.	For every meter whose rated capacity is ¼ horse power or more but below ½ horse power	37
10.	For every meter whose rated capacity is ½ horse power or more but below one horse power	50
11.	For every meter whose rated capacity is one horse power	75
12.	For every additional ½ horse power or part thereof over one horse power in respect of meters whose rated capacity exceeds one horse power	25

(1) An appeal under Section 8 of the Act shall lie to the Assistant Commissioner of Taxes (Appeals) and where there is more than one such officer to such Assistant Commissioner of Taxes (Appeals) as may be specified by the Commissioner of Taxes by notification in the official Gazette and shall be presented in Form AED-6 and shall comply with the following requirements :

(a) it shall be accompanied by the notice of demand and the fees prescribed in Rule 16;

(b) it shall be signed, verified and endorsed by the appellant or his agent to the following effect:

(i) that the duty in dispute has been paid; and

(ii) that to the best to his knowledge and belief that statements made in the memorandum are true :

Provided, however, that in any case or class of cases the Commissioner may, by order in writing, direct that the appeal under this rule shall lie to such Assistant Commissioner of Taxes other that the Assistant Commissioner of Taxes (Appeals) as may be specified in such order.

(2) When an appellant does to comply with any of the requirements of sub-rule (1) in presenting the appeal, it may be summarily rejected.

(3) The appellate authority shall hear an appeal at such time and place as may be fixed after giving notice to the appellant.

Appeal to the Board of Revenue.- An appeal against the order of the appellate authority may be made to the Assam Board of Revenue in such manner as laid down by the Assam Board of Revenue.
Refund.- (1) If duty has been received in excess of what is payable under the Act, the assessing authority shall, on application, by the assessee, either refund the excess so paid by the assessee or adjust it in subsequent payment or payments.

(2) An application for refund shall be made to the assessing authority and shall include amongst others, the following particulars:

(a) the name and address of the assessee;

(b) the period of assessment for which refund is claimed;

(d) the amount of refund claimed and the grounds thereof.

(3) An application for refund shall be signed and verified as in the case of an appeal under Rule 12.

(4) No claim to any refund shall be allowed unless it is made within one year from the date of issue of the notice of demand or within one year of the final order passed on appeal in respect of such assessment.

(5) When the assessing authority is satisfied that the refund claimed is due, wholly or in part, he shall record an order sanctioning the refund.

(6) When the order for refund has been passed, the assessing authority may issue a refund voucher in Form AED-7 in favour of the assessee or may set off the amount to be refunded or any part thereof against duty remaining payable by the assessee or against subsequent payment or payments as the case may be. If a refund voucher is issued, an advice, list shall, at the same time, be forwarded to the Treasury Officer concerned.

(7) A register shall be maintained in Form AED-8 wherein particulars of all applications for refund and the orders passed thereon shall be entered.

Register of prosecutions.- A register in Form AED-9 shall be maintained by the assessing authority showing prosecution instituted.
Delivery of notice.- A notice under these rules, unless communicated verbally, shall be in writing and may be served by any of the following methods :

(a) by hand, or

(b) by registered post:

Provided that if upon an attempt having been made to serve a notice or requisition by any of the above-mentioned methods the prescribed authority is satisfied that the assessee is evading the service of notice or requisition, the prescribed authority shall cause such notice or requisition to be served by affixing a copy thereof on some conspicuous part of the last notified, place or premises of the assessee and such service shall be as effectual as if it had been made on the assessee by hand.

Fees.- (1) The following fees shall be payable :

(a) upon a memorandum of appeal under Rule 11-Rupees three;

(b) upon an application for a certified copy-

(i) application fee-25 paise;

(ii) authentication fee for every 360 words or part thereof-50 paise;

(iii) one impressed folio for not more than 150 (English) words and an extra folio for every 150 words or part thereof;

(iv) urgent fee of Re. 1, if the application requires copy to be furnished urgently. In an urgent case, fees and folio must also accompany the application;

(v) an additional fee subject to a minimum of Re. 1, to cover the cost of postage, if the applicant wants his copy to be sent by post;

(vi) a searching fee of Re. 1, if the applicant wants a copy of an order or document which is more than one year old;

(2) All fees shall be paid in Court-fee stamps.

(3) No fee shall be payable in respect of any objection, written or verbal made in reply to a notice or in respect of any spontaneous application which asks only for information and does not seek any specified relief.

Copies of order.- (1) The first copy of the order of the appellate authority shall be applied to the appellant free of charge.

(2) An application for a certified copy of order or other document shall be filed in the office of the appropriate authority and shall contain the following particulars :

(a) name and address of the assessee;

(b) relevant year;

Rectification of mistake.- (1) The authority which issued the Notice of Demand or passed an order on appeal in respect thereof may, at any time within three years from the date of issue of such notice or passing the order and of its own motion rectify any mistake apparent from the record of the case, and shall, within like period rectify any such mistake as has been brought to its notice by an assessee :

Provided that no such rectification shall be made having the effect of enhancing the amount of duty payable unless the authority concerned has given a notice to the assessee of its intention so to do or has allowed him a reasonable opportunity of being heard.

(2) Where any such rectification has the effect of reducing the amount of duty, a refund shall be due to the assessee.

(3) Where any such notification has the effect of enhancing the amount of duty, a notice of demand shall be issued for the sum payable.

Rounding off.- In determining the half yearly amount of duty payable by an assessee or amount of refund due under the Act, fraction of a rupee below 50 paise shall be ignored and a fraction of rupee equal to or exceeding 50 paise shall be taken as a whole rupee.

Form AED-1

[See Rule 3(2)]

XII-Other Taxes and duties-Electricity duty

Challan of duty/penalty paid to.......... Treasury/Sub-Treasury/Agent, State Bank of India at........... for the month................

By whom tendered	Name and address of the assessee on whose behalf payment is made	Payment on account of	Amount (in words and in figures)
1	2	3	4

Duty........ Rs...... Penalty...... Rs......

Rupees............. (in words)..................

Date..........

Signature.........

(For Use in the Treasury)

Challan No.....................

Date...............

Received payment of Rupees.................... (in words)..................................

Treasurer

Accountant

Treasury/Sub-Treasury Officer/Manager or Agent.

Form AED-2

[See Rule 3(5)]

Daily Collection Register

Circle...............

Financial year......... Month...........

Collection

Serial Number	Name and address of assessee	Treasury Challan No. and date	Amount paid			Remarks
Serial Number	Name and address of assessee	Treasury Challan No. and date	Duty	Penalty	Total	Remarks
1	2	3	4	5	6	7

Form AED-3

[See Rule 5]

Return showing information of energy produced/supplied and duty paid to Government for the half year ending 30th September, 20.../31st March, 20...

Name and address of assessee
Total units generated
Total units supplied/consumed

Less units sold to-

(a) State Government or Central Government save in respect of premises used for residential purposes;

(b) Railway Administration save in respect of premises used for residential purposes;

Net number of units dutiable
Amount of duty paid into Treasury-

Treasury Challan No.	Date	Rs.

Balance due

Signature of assessee/agent

Form AED-4

[See Rule 6]

Notice of Demand

Office of the Superintendent of Taxes

No..........	Dated..........
To..........

You are hereby informed that the amount of tax or/and penalty payable by you under the Assam Electricity Duty Act, 1964, has been assessed as under :

Number of dutiable units........
Rate of duty	per unit
Total duty assessed	Rs........
Penalty imposed	Rs........
Miscellaneous	Rs........
Total	Rs........
Less amount already paid........	Rs..........
Net amount due	Rs........
Total	Rs........

You are hereby directed to pay the sum of Rs. ....................... (in figures) rupees ............................... (in words) into Treasury/Sub-treasury at (place) .................. on or.............................before........... (date) and furnish the receipt in proof on payment to this office on or or before...............................(date) failing which the said sum will be recovered from you as an arrear of land revenue or in other manner as provided in the Act.

Seal

Signature................. Superintendent of Taxes

Form AED-5

[See Rule 7]

Assessment and Collection Register

Serial No.	Name and address of the assessee	Assessment year	Half-year for which tax and other dues are payable	Duty	Any other dues	Total	Amount paid with Treasury Challan No. and date of payment	Balance, if any	Challan No. and date of payment.
1	2	3	4	5	6	7	8	9	10

Form AED-6

[See Rule 11]

Appeal to the Assistant Commissioner of Taxes

The.......

...............

The...........................day of...............................20....................

Date of order appealed against ..............................................

Name and designation of the authority who passed the order...................

Year of assessment .........................................................

Amount of duty assessed.........................Rs .........................

The petition of..............................................................

Post office..................................................................

District sheweth as follows :

Under the Assam Electricity Duty Act, 1964 the duty payable by petitioner has been assessed by the Superintendent of Taxes at Rs for the assessment half year........
A copy of the notice of demand which your petitioner received on...............is attached.
The amount of duty payable by the petitioner should be Rs...................... during half year and your petitioner is liable to pay a duty of Rs..................only........for the said half year.
Your petitioner has made a return of the duty payable by him in the said half year to the office of the Superintendent under Rule 6 and has complied with all the terms of the notice served on him by the Superintendent under the Assam Electricity Duty Rules, 1964.
(Enter here the grounds on which you rely for the purpose of the appeal).
Your petitioner, therefore, prays that he may be assessed accordingly or that he may be declared not to be chargeable under the Act or that the assessment may be set aside and/or remanded to for re-assessment.

I,........, the petitioner named above, do hereby declare that what is stated herein is true to the best of my information and belief and that all taxes assessed on me/ordered to be paid by me in respect of the assessment appealed against has been paid, vide Treasury Challan No........... dated.................

Signature........... (To be signed by the appellant or an agent duly authorised in writing in this behalf by the appellant)

FORM AED-7	FORM AED-7
[See Rule 13(6)]	[See Rule 13(6)]
Refund Voucher	Refund Voucher
Book No..........	Book No..........
Voucher No..........	Voucher No..........
XIII-Other Taxes and Duties............	XIII-Other Taxes and Duties...........
Electricity Duty Refund payable to.........	Electricity Duty
Treasury/Sub-Treasury
Assessment Record No.	Order for refund of tax-payable at the State Bank of India/Reserve Bank of India
Date of order directing Refund
Amount of refund	To
Challan No. and date of original payment	The Treasury Officer.........
	The Sub-Treasury Officer.........
Signature of Superintendent	The Agent, State Bank of India............
Signature of recipient of the voucher	1. Certified that with reference to the assessment record No a refund of Rs is due to in respect of the return period ending.........
Date of encashment	2. Certified that the tax concerning which this refund is given has been credited in the Treasury.
	3. Certified that no refund order regarding the sum now in question has previously been granted and this order of refund has been entered in the assessment record under my signature.
	4. Please pay to the sum of Rs............ (in words Rupees.......).
Seal	Superintendent
Date.......... Place	Pay Rupees...........only
Received payment	Treasury
Chairman's Signature	Officer in charge of the.........
The 20............	Sub-Treasury
	The 20..............
	Examined
	Accountant

Form AED-8

[See Rule 13]

Refund Register

Circle............

Serial No.	Name and address of claimant	Year for which refund is claimed	Amount of refund claimed	Amount of refund allowed	Payment		Initial of Assessing Officer	Remarks
Serial No.	Name and address of claimant	Year for which refund is claimed	Amount of refund claimed	Amount of refund allowed	Refund voucher No. and date	Refund set-off against other demands	Initial of Assessing Officer	Remarks
1	2	3	4	5	6	7	8	9