Maharashtra Electricity Duty Act, 1958

The Maharashtra Electricity Duty Act, 1958

Act No. 40 of 1958

mh063

For Statement Objects and Reasons see Bombay Government Gazette, 1958, Extraordinary Part 5, page 44.

(This Act received the assent of the Governor on 6th May, 1958; assent was first published in Maharashtra Government Gazette, part 4, on 9th May 1958.)

LEGISLATIVE HISTORY 6

· Adapted and modified by the Maharashtra Adaptation of Laws (State and Concurrent Subjects) Order, 1960.

· Amended by Maharashtra 26 of 1962.

· Amended by Maharashtra 18 of 1963.

· Amended by Maharashtra 51 of 1965.

· Amended by Maharashtra 28 of 1972.

· Amended by Maharashtra 16 of 1973.

· Amended by Maharashtra 45 of 1973(19-10-1973)

· Amended by Maharashtra 12 of 1974 (1-4-1974)

· Amended by Maharashtra 74 of 1975 (1-1-1976)

· Amended by Maharashtra 18 of 1978 (1-9-1978)

· Amended by Maharashtra 24 of 1978 (1-9-1978)

· Amended by Maharashtra 33 of 1984 (1-10-1984)

· Amended by Maharashtra 13 of 1986 (8-11-1985)

· Amended by Maharashtra 9 of 1988 (22-4-1988)

· Amended by Maharashtra 9 of 1997 (15-7-1997)

· Amended by Maharashtra 21 of 1998 (1-5-1998)

· Amended by Maharashtra 7 of 2012 (10-2-2012)

· Amended by Maharashtra 24 of 2012 (w.e.f. 1-5-1960)

An Act to provide for the levy of a duty on consumption of electrical energy in the State of Bombay

Whereas it is expedient to provide for the levy of a duty on consumption of electrical energy in the State of Bombay; It is hereby enacted in the Ninth year of the Republic of India as follows:-

Short title, extent and commencement.- (1) This Act may be called the [Maharashtra Electricity Duty Act].

(2) It extends to the whole of the [State of Maharashtra],

(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

Definitions.- In this Act, unless the context requires otherwise,-

(a) "consumer" means any person who is supplied with energy on payment of charges or otherwise by a licensee or by any other person who generates energy but does not include a licensee to whom energy is supplied [by a bulk licensee, within the meaning of clause IX of the Schedule to the Indian Electricity Act, 1910, or] by the State Electricity Board constituted under section 5 of the Electricity, (Supply) Act, 1948, and the word "consume", with its grammatical variations shall be construed accordingly;

[(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 State Government under section 28 of that Act, [the Central Government or a State Government when it is engaged] in a business of supplying energy and the State Electricity Board constituted under section 5 of the Electricity (Supply) Act, 1948:

[(ca) "new industrial undertaking" means any industrial undertaking which-

(i) is not formed by the splitting up or the reconstruction of business already in existence; or

[(ii) is not formed by transfer, to a new business, of machinery or plant or any part thereof, previously used for any purpose in India, exceeding in value twenty per cent, of the total value of the machinery or plant of such new industrial undertaking when it begins to manufacture or produce articles for the first time; and]

(iii) which begins or has begun to manufacture or produce articles for the first time on or after the commencement of the Bombay Electricity Duty (Amendment) Act, 1962, or at any time within a period of five years immediately preceding such commencement;]

(d) "prescribed" means prescribed by rules made under this Act.

Duty on units of energy consumed.- (1) Subject to the provisions of sub-section (2) there shall be levied and paid to the State Government on the [consumption charges or the]units of energy consumed (excluding losses of energy sustained in transmission and transformation by a licensee before supply to a consumer), a duty (hereinafter referred to as "electricity duty") at the rates specified in the Schedule to this Act.

(2) [(a)] Electricity duty shall not be leviable on the [consumption charges or the] units of energy consumed-

[(i) by the Government of Maharashtra (save in respect of premises used for residential purposes);

(ia) by or in respect of any municipal corporation, municipality, municipal committee, town committee, notified area committee, Cantonment Board, Zilla Parishad or Village Panchayat constituted under any law for the time being in force in the State, for the purpose, of, or in respect of [a school or college imparting education or training in academic or technical subjects, a hospital, nursing home, dispensary, clinic, public street lighting, public water works and system of public sewers or drains (save in respect of premises used for residential purposes)];

(ib) by any licensee for purposes directly connected with the construction, maintenance or operation of any generating, transmitting and distributing system of the licensee;]

(ii) by a tramway company, save in respect of premises used for residential and office purposee;

[(iii) by or in respect of any statutory University and institution run by the statutory University for the purpose of or in respect of education, research and training (save in respect of premises used for residential purposes);

(iiia) by or in respect of charitable institution registered under the Bombay Public Trusts Act, 1950, for the purpose of, or in respect of, a school or college imparting education or training in academic or technical subjects (save in respect of premises used for residential purposes)];

(iv) where the energy is generated by any person for the purpose of supplying if for the use of vehicles or vessels;

(v) where the energy is generated at a voltage not exceeding 100 volts;

(vi) 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 State Government may, having regard to the need and conditions of industrial and agricultural development in the areas by general or special order specify in that behalf.

[(vii) for any industrial purpose or process, in the Vidarbha region [Marathwada region, in the Raigad, Sindhudurg and Ratnagiri Districts and in the Thane District (but excluding therefrom the part adjoining Greater Bombay, which is encircled by the Thane-Bassein creek)] in respect of any new industrial undertaking during a period of five years from the date on which such undertaking [has begun to manufacture or produce articles for the first time before the commencement of the Maharashtra Tax Laws (Levy and Amendment Act, 1988:]

[Provided that, a new industrial undertaking which begins to manufacture or produce articles for the first time on any date after the commencement of the Bombay Electricity Duty (Amendment) Act, 1986 (hereinafter referred to in this sub-clause as "the said date"), shall make an application in the prescribed manner and form within two years from the said date; and thereupon the provisions of this sub-clause shall apply to such undertaking from the said date:]

[ [Provided further that,] the state Government may, either prospectively or retrospectively, by notification in the Official Gazette, exclude,-

(a) any areas aforesaid or any part thereof (regard being had to the price of energy prevailing therein and to the state of industrial development thereof); or

(b) any new industrial undertaking [or class of new industrial undertaking, subjects to such conditions and restrictions] as may be specified in this behalf by the State Government in such notification; and thereupon the provisions of [this sub-clause] shall not apply in those areas or part thereof or in relation to such new industrial undertaking [or class of new industrial undertaking.]

(b) In those parts of the State not mentioned in [sub-clause] (vii) of clause (a) (but excluding Greater Bombay) electricity duty on the units of energy consumed by any new industrial undertaking for any industrial purpose or process, shall, during a period of five years commencing from the date from which such undertaking [has begun to manufacture or produce articles for the first time before the commencement of the Maharashtra Tax Laws (Levy and Amendment) Act, 1988] be leviable at half the rates specified in the Schedule to this Act:

[ [Provided further that] the State Government may, either prospectively or retrospectively, by notification in the Official Gazette, exclude,-

(a) any area aforesaid or any part thereof (regard being had to the price of energy prevailing therein and to the State of industrial development thereof) or

(b) any new industrial undertaking [or class of new industrial undertaking subject to such conditions and restrictions,] as may be specified in this behalf by the State Government in such notification,

and thereupon the provisions of this clause shall not apply in those areas or part thereof or in relation to such new industrial undertaking [or class of new industrial undertaking.]

Payment of electricity duty.- (1) Every licensee shall collect and pay to the State Government at the time and in the manner prescribed the proper electricity duty payable under this Act on the[consumption charges]of energy supplied by him to consumers. The duty so payable shall be a first charge on the amount recoverable by the licensee for the energy supplied by him and shall be a debt due by him to the State Government:

Provided that where the licensee has been unable to recover his dues for the energy supplied1 by him, he shall not be liable to pay the duty in respect of the energy so supplied.

(2) Every person, not being a licensee who generates energy and supplies the same to any other person free of charge, shall collect and pay to the State Government at the time and in the manner prescribed the proper electricity duty payable, under this Act on the units of energy consumed by that other person.

(3) Where any person fails or neglects to pay, at the time and in the manner prescribed, the amount of electricity duty [due from him in respect of energy supplied to, or consumer by, any person at any time,]the licensee, or as the case may be, the person supplying energy free of charge, may, without prejudice to the right of the State Government to recover the amount [under section 8 deduct such amount of electricity duty from the amount, if any, deposited by the consumer with the licensee or such person or]after giving not less than seven clear days notice in writing to such person, cut off the supply of energy to such person; and he may, for that purpose, exercise the power conferred on a licensee by sub-section (1) of section 24 of the Indian Electricity Act, 1910, for recovery of any charge or sum due in respect of energy [supplied to, or consumed by, such person.]

(4) The licensee, or as the case may be, the person supplying energy free of charge shall be entitled to a rebate of such amount as may from time to time be determined by the State Government, regard being had to the cost of collection of the duty incurred by such licensee, or person supplying energy free of charge.

(5) Every person other than a licensee who generates energy for his own use shall pay to the State Government at the time and in the manner prescribed the proper electricity duty payable under this Act on the units of energy consumed by him.

[(6) Notwithstanding anything contained in the foregoing sub-section of this section, where the State Government is satisfied that there is a bona fide mistake, on the part of any licensee, person supplying energy free of charge or person generating energy for his own use, in paying the proper electricity duty, on account of wrong meter reading or mis-classification of consumption falling under any particular part or clause in the Schedule, the State Government may, at any time, by order, waive or write-off, with retrospective effect, the recovery or the amount of the electricity duty or any part thereof due at the proper rate and of the amount of interest, if any, payable for delayed payment under section 8.]

[4A. Reference for decision to authority question as to Part or clause of Schedule under which any consumption of energy falls. - (1) Where any question arises as to the part or clause in the Schedule to this Act under which any consumption of energy falls, or where the energy is consumed for different purposes what portion of consumption should be governed by such Part or clause, the question shall be referred for decision to such authority, as the State Government may, by notification in the Official Gazette, specify for the whole or any part of the State. The authority after such inquiry, as it deems fit, shall record its decision.

(2) The decision recorded by the authority under sub-section (1) shall, subject to any appeal under section 7A to, or revision under section 7B by, the State Government, and the order of the State Government in such appeal or revision, be final.]

Licence etc. to keep books of account and submit returns.- Every licensee, and every person not being a licensee who supplies energy free of charge as mentioned in sub-section (2) of section 4,and every other person who is liable to pay electricity duty under sub-section (5) of section 4 shall, save in respect of energy exempt from electricity duty under sub-section (2) of section 3, keep books of account in the prescribed form and submit to the State Government or to the prescribed officer returns in such form, and at such times as may be prescribed, showing the units of energy supplied by him to each consumer, or as the case may be, consumed by him, and the amount of the duty payable thereon and recovered or paid by him under section 4.

[5A. Power to exempt. - Subject to such conditions as it may impose, the State Government may, if it considers it necessary in the public interest so to do, notification in the Official Gazette, exempt[whether prospectively or retrospectively,] the consumption of energy in the whole or any part of the State in respect of any class of premises or purposes or in respect of energy consumed upto a specified limit, from payment of the whole or any part of the electricity duty payable under Part A, [Part B, [Part F or Part G] ] of the Schedule to this Act.]

Inspecting Officers.- (1) The State Government may by notification in the Official Gazetteappoint any persons as it thinks fit, having the prescribed qualifications to be Inspectors for the purposes of this Act.

(2) Every Inspector shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code.

Powers of Inspectors.- (1) Subject to the provisions of any rules made by the State Government in this behalf, an Inspector may -

(i) require production for inspection of such books and records as may be necessary for ascertaining or verifying the amount of electricity duty leviable under the Act;

(ii) enter and search any premises where energy is, or is believed to be supplied for the purpose of-

(a) verifying the statements made in the books of account kept and returns submitted under section 5,

(b) testing the reading of meters,

(iii) exercise such other powers and perform such other duties as may be necessary for carrying out the purposes of this Act or the rules mad thereunder.

(2) All searches made under sub-section (1) shall be made in accordance with the provisions of [the Code of Criminal Procedure, 1973.]

[7A. Appeal. - An appeal against the decision of the authority under sub-section (1) of section 4A shall lie to the State Government and such appeal shall be made within sixty days from the date of the decision.

7B. Revision. - Where no appeal is made under section 7A, the State Government may, at any time,suo motu, for the purpose of satisfying itself as to the legality or propriety of the decision of the authority under sub-section (1) of section 4A, call for and examine the record or the case. If it appears to the State Government that any decision so called for should be modified, annulled or reversed, the State Government may, after giving the person affected thereby an opportunity of being heard pass such order thereon as it thinks just.]

Recoveries.- [Any sum due on account of electricity duty, if not paid at the time and in the manner prescribed, shall be deemed to be in arrears, and thereupon, interest on such sum shall be payable at the rate of 18 per cent, per annum for the first three months immediately after the time such sum has become due and thereafter at the rate of 24 per cent, per annum till such sum is paid;]and the sum together with any interest thereon shall be recoverable either through a civil court or as an arrear of land revenue-

(a) if the sum was payable under sub-section (1) of section 4, either from the consumer, or, subject to the proviso to the said sub-section, from the licensee, at the option of the State Government [or any officer authorized by the State Government in this behalf],

(b) if the sum was payable under sub-section (2) of section 4, either from the consumer or from the person supplying energy, free of charge, at the option of the State Government [or any officer authorized by the State Government in this behalf],

Penalties.- If any person-

(a) fails to keep books of account or to submit returns in accordance with the provisions of section 5 and the rules made in that behalf under section 12, or

[(ai) contravenes any rule made under the Act, or]

(b) wilfully obstructs an Inspector in the exercise of the powers conferred upon him by or under his Act,

he shall, on conviction, be punished with fine which may extend to [one thousand rupees].

Offences by companies.- (1) Where an offence under this Act has been committed by a company, every person who at the time the offence was committed was in charge of and was responsible to the company for the conduct of the business of the company, as well as the company shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:

Provided that nothing contained in this sub-section shall render any such person liable to any punishment provided in this Act if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.

(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.

Explanation. - For the purposes of this section,-

(a) "company" means a body corporate and includes a firm or other association of individuals; and

(b) "director" in relation to a firm means a partner in the firm.

Protection of action taken in good faith.- No suit, prosecution or other legal proceeding shall lie against any person for anything which is in good faith done or intended to be done under this Act.
Power to make rules.- (1) The State Government may make rules not inconsistent with the provisions of this Act, for the purpose of carrying into effect the provisions of this Act.

(2) In particular, and without prejudice to the generality of the foregoing power such rules may-

(a) prescribe the time and manner of payment of the electricity duty under section 4;

(b) prescribe the form of the books of account to be kept, and the times at which, the form in which and the officers to whom the returns required by section 5 shall be submitted;

(d) prescribe the rules, if any, subject to which the Inspectors may exercise the powers under section 7;

[(e) provide for installation of reading of meters and sub-meters;

(f) prescribe the procedure for securing any concession or exemption under the Act;

(g) provide for charging fees for the supply of copies of any documents under the Act;

(h) prescribe the procedure for referring questions to the authority, and for filing an appeal to the State Government against the decision of such authority, under paragraph II of the Schedule;]

[(i)] provide for giving effect to the provisions of this Act.

(3) The making of rules under this section shall be subject to the condition of previous publication.

[(4) Every rule made under this section shall be laid, as soon as may be after it is made, before each House of the State Legislature while it is in session for a total period of thirty days which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall from the date of publication of a notification in the Official Gazette of such decision have effect only in such modified form or be of no effect, as the case may be; so however that any such modification or annulment shall be without prejudice to the validity of anything previously done or omitted to be done under that rule.]

Savings.- For the avoidance of doubt, it is hereby declared that nothing in this Act shall be taken to impose or authorise the imposition of, a tax on the consumption or sale of electricity (whether produced by a Government or other persons) which is-

(a) consumed by the Government of India or sold to the Government of India for consumptions by that Government, or

(b) consumed in the construction, maintenance or operation or any railway of the Government of India, or sold to that Government for consumption in the construction, maintenance or operation of any railway.

Repeals and savings.- On the commencement of this Act the following provisions shall stand repealed, namely:-

(i) Part II of the Bombay Finance Act, 1932;

(ii) The Central Provinces and Berar Electricity Duty Act, 1949.

(iii) The Saurashtra Electricity Duty Act, 1956:

Provided that such repeal shall not affect-

(a) the previous operation of any law so repealed or anything duly done or suffered thereunder; or

(b) any right, privilege, obligation, or liability acquired, accrued or incurred under any law so repealed; or

(d) any investigation legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty or punishment as aforesaid:

and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty or punishment may be imposed as if this Act had not been passed:

Provided further that, subject to the preceding proviso, rates of duty or of interest prescribed, or rules or forms framed, under the provisions of Part II of the Bombay Finance Act, 1932 and any appointment of Inspectors made under any of the repealed provisions shall be deemed to have been prescribed, framed or made under the corresponding provisions of this Act, and shall continue to be in force accordingly, unless and until superseded by anything done or any action taken under this Act.

Consequential.- In the Bombay Finance Act, 1932, in the long title and in the preamble, the words "to provide for the levy of a duty on consumption of electrical energy" shall be deleted.

[Schedule]

(See section 3)

[Part A]
In respect of,— (I) Premises used for residential purpose; (ii) Premises used for educational purpose; and (iii) any other premises or consumption of energy for any purpose not falling under any other part of this schedule.	At such rate or rates not exceeding 20 per cent, of the consumption charges as the State Government may, either prospectively or retrospectively, by notification in the Official Gazette, specify.
[PART B]
In respect of,— (I) premises used for business, trade, commercial or professional purpose; (ii) premises used for studio; (iii) premises used for sports and social clubs; (iv) a hospital or nursing home or dispensary or clinic; (v) consumption for the purpose of advertisement or display in public place or in or on premises other than those in which goods or services, advertised or displayed, are sold, supplied or provided; and (vi) temporary supply for exhibitions, entertainments or social functions.	At such rate or rates not exceeding 30 per cent of the consumption charges as the State Government may, either prospectively or retrospectively, by notification in the Official Gazette, specify.
[PART C]
In respect of permanent or temporary supply for cinema houses, theatres, circuses or Loknatya.	At such rate or rates not exceeding 25 per cent, of the consumption charges as the State Government may, either prospectively or retrospectively by notification in the Official Gazette, specify.
PART D* *[Deleted by Maharashtra 9 of 1988, Section 7(3)].
[PART E] [Deleted by Maharashtra 9 of 1988, Section 7(3)].
PART F]
In respect to premises used for industrial undertaking for consumption of energy therein (excluding any part thereof used for residential, commercial or office purpose) [and in respect of consumption for poultry farming or hatcheries]	At such rate or rates no exceeding [15 per cent, of the consumption charges] as the State Government may either prospectively or retrospectively by notification in Official Gazette, specify in respect of premises in any area used for any class of industrial undertaking [and in respect of construction for poultry farming or hatcheries].
[PART G]
In respect of,— (a) every person not being a licencee who generates energy and supplies the same to any other person free of charge for consumption of energy by that other person; and (b) every person other than a licensee who generation energy for consumption of energy by him.	at such rate or rates not exceeding [150 paise per unit]as the State Government may, either prospectively or retrospectively, by notification in the Official Gazette, specify.
[PART H]
(a) In respect of consumption for agricultural purposes.	At such rate or rates not exceeding 30 per cent, of the consumption charges as the State Government may, either prospectively or retrospectively, by notification in the Official Gazette, specify."

Notifications

N., I. & L. D., No. ELD. 1062-Elec., dated 22nd August, 1962 (M.G., Part 4-B, page 2680)- In exercise of the powers conferred by sub-section (2) of section 1 of the Bombay Electricity Duty (Amendment) Act, 1962 (Maharashtra 26 of 1962), the Government of Maharashtra hereby appoints the 1st day of October 1962 to be the date on which the said Act shall come into force.
N., I. & L. D., No. ELD. 1063-Elec., dated 14th May, 1963 (M.G., Part 4-B, page 578)- In exercise of the powers conferred by sub-section (2) of section 1 of the Bombay Electricity Duty (Amendment) Act, 1963 (Maharashtra 18 of 1963), the Government of Maharashtra hereby appoints the 1st day of June 1963 to be the date on which the said Act shall come into force.

G.N., I. & L.D., No. ELD. 1072/278329- Elec. I, dated 27th September, 1972 (M.G., Part 4-B, page 1678) - In exercise of the powers conferred by sub-section (2) of section 1 of the Bombay Electricity Duty (Amendment) Act, 1972 (Maharashtra 28 of 1972), the Government of Maharashtra hereby appoints the 1st day of October 1972 to be the date on which the said Act shall come into force.

G.N., I. E. & L.D., No. ELD. 1075/1530/NRG-3, dated 27th January, 1976 (M.G., Part 4-B, page 264)- In exercise of the powers conferred by sub-section (2) of section 1 of the Bombay Electricity Duty (Amendment) Act, 1975 (Maharashtra 74 of 1975), the Government of Maharashtra, hereby appoints the 1st day of January 1976 to be the date on which the said Act shall come into force.

G.N., I. E. & L.D., No. ELD. 1077/2168-CR-NRG-2, dated 29th August, 1978 (M.G., Part 4-B, page 980) - In exercise of the powers conferred by sub-section (2) of section 1 of the Bombay Electricity Duty (Amendment) Act, 1978 (Maharashtra 18 of 1978), the Government of Maharashtra hereby appoints the 1st day of September 1978 to be the date on which the said Act shall come into force.

G.N., R.D., No. ELD. 1058 (i)-N, dated 30th June, 1958 (P.G., Part 4-B, page 665) - In exercise of the powers conferred by sub-section (3) of section 1 of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), the Government of Bombay hereby appoints the 1st day of July 1958 to be the date on which the said Act shall come into force.

G.N., I. & L.D., No. ELD. 1762-Elec., dated 1st October, 1962 (M.G., Part 4-B, page 2901) - Whereas, it is expedient regard being had to the price of energy prevailing in certain areas and to the state of industrial development thereof to exclude them for the purposes of paragraph (vii) of clause (a) of sub-section (2) of section 3 of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958) and the proviso to clause (b) of that sub-section;

Now, therefore, in exercise of the powers conferred by the proviso to paragraph (vii) of clause (a) of sub-section (2) of section 3 of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958) and the proviso to clause (b) of that sub-section the Government of Maharashtra hereby excludes -

(i) the areas mentioned in Part I of the Schedule appended hereto, for the purpose of the aforesaid paragraph (vii), and

(ii) the areas mentioned in Part II of the said Schedule for the purpose of the aforesaid clause (b).

Schedule

Part I

The whole of the Thane and Kalyan Talukas of the Thane District.
The whole of the Khalapur Taluka of the Kulaba District.

Part II

The whole of the Pune City and Haveli Talukas of the Pune District.

N., I.E. & L.D., No. ELD.2003/CR-52/NRG-2, dated 31st March, 2003 (M. G., Part 4-B, part 383)- In exercise of the powers conferred by sub-section (1) of section 3 read with Parts A, B, C, F and G of the Schedule to the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), and of all other powers enabling in that behalf, and in supersession of Government Notification, Industries Energy and Labour Department, No. ELD. 2002/CR-7232/NRG-6, dated the 1st April, 2002, the Government of Maharashtra hereby specifies, with effect from the billing month of April 2003, the rates mentioned in column (3) of the Table appended hereto, to be the rates at which the electricity duty shall be levied and paid in respect of consumption of energy mentioned in column (2) of the said Table.

Table

Serial No.	Part of the Schedule to the Act, applicable to the use of consumption of energy	Rate of Electricity Duty payable
(1)	(2)	(3)
1.	Part A	Twelve per cent, of the consumption charges.
2.	Part B	Thirteen per cent of the consumption charges.
3.	Part C	Eight per cent of the consumption charges.
4.	Part F	Six per cent, of the consumption charges.
5.	Part G	Thirty paise per unit.

G.N., I, E. & L.D. No. ELD., 1073/886037(11) ELEC.I, dated 19th October, 1973 (M.G., Part 4-B, page 1803) - In exercise of the powers conferred by the proviso to sub-clause (vii) of clause (a) and by clause (b) of sub-section (2) of section 3 of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958) (hereinafter referred to as the said provisions), the Government of Maharashtra hereby with effect from the 1st day of October 1962 excludes all new industrial undertakings principally engaged in job work from the said provisions.

G.N., I, E. & L.D. No. ELD., 1085/3487(I)-CR/NRG.2, dated 8th November, 1985 (M.G., 1986 Part 4-B, page 35) - In exercise of the powers conferred by the second proviso to sub-clause (vii) of clause (a) and clause (b) of sub-section (2) of section 3 of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958) hereinafter referred to as "as the said provisions") and in supersession of Government Notification, Industries and Labour Department, No ELD. 1073/886037 (II) Elec-I, dated the 19th October 1973, the Government of Maharashtra hereby with effect from the 8th day of November 19fJ5 excludes from the said provisions all new industrial undertakings other than new industrial undertakings purchasing raw material and manufacturing or producing articles therefrom.

G.N., I, E. & L.D. No. ELD., 1685/3488/CR-NRG.2, dated 8th November 1985 (M.G., 1986 Part 4-B, page 35) - In exercise of the powers conferred by sub section (1) of section 4A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958) and all other powers enabling it in this behalf, and in supersession of all the previous notifications issued in this behalf, the Government of Maharashtra hereby specifies the authorities mentioned in column (1) of the Table hereto appended to be the authorities for the purposes of the said sub-section (1) for the areas respectively mentioned against them in column (2) of that table.

		Authority	Area
		(1)	(2)
'I.		Where the monthly consumption of energy exceeds or is likely to exceed 5000 units, the authority consisting of —	Whole of the State.
	(a)	The Additional Industries Commissioner, Maharashtra State, Bombay (Chairman).
	(b)	The Chief Engineer (Electrical) to Government of Maharashtra (Member).
	(c)	The Chief Engineer (Commercial), Maharashtra State Electricity Board (Member).
II.		Where the monthly consumption of energy dose not or is not likely to exceed 5000 units, the authority consisting of—
	(a)	(i) The Electrical Inspector, Bombay (Chairman).	The area of Bombay excluding the area within the jurisdiction of the Bhandup Circle of the Maharashtra State Electricity Board.
		(ii) The Joint Director of Industries or an officer not below the rank of Industries Officer having jurisdiction (Member).
		(iii) The Executive Engineer, Maharashtra State Electricity Board, having Jurisdiction (Member).
		(iv) If the concerned consumer is or is to be supplied energy by a licensee licensed under the Indian Electricity Act, 1910, the Resident Engineer of such licensee (Member).
	(b)	(i) The Electrical Inspector, Thane (I) (Chairman).	The area of Bombay District which is within the jurisdiction of Bhandup Circle of the Maharashtra State Electricity Board and Thane and Raigad Districts.
		(ii) The Joint Director of Industries or an officer not below the rank of Industries Officer having jurisdiction (Member).
		(iii) The Executive Engineer, Maharashtra State Electricity Board, having Jurisdiction (Member).
		(iv) If the concerned consumer is or is to be supplied energy by a licensee licensed under the Indian Electricity Act, 1910, the Resident Engineer of such licensee (Member).
	(c)	(i)The Electrical Inspector, Pune (Chairman).	Pune, Satara, Solapur and Ahmadnagar Districts.
		(ii) The Joint Director of Industries or an Officer not below the rank of Industries Officer having jurisdiction (Member).
		(iii) The Executive Engineer, Maharashtra State Electricity Board, having jurisdiction (Member).
		(iv) If the concerned consumer is or is to be supplied energy by a licensee licensed under the Indian Electricity Act, 1910, the Resident Engineer of such licensee (Member).
	(d)	(i)The Electrical Inspector, Nagpur (Chairman).	Nagpur, Wardha, Bhandara, Chandrapur and Gadchiroli Districts.
		(ii) The Joint Director of Industries or an officer not below the rank of Industries Officer having jurisdiction (Member).
		(iii) The Executive Engineer, Maharashtra State Electricity Board, having Jurisdiction (Member).
		(iv) If the concerned consumer is or is to be supplied energy by a licensee licensed under the Indian Electricity Act, 1910, the Resident Engineer of such licensee (Member).
	(e)	(i) The Electrical Inspector, Nashik (Chaicman).	Nashik, Jalgaon and Dhule Districts.
		(ii) The Joint Director of Industries or an officer not below the rank of Industries Officer having jurisdiction (Member).
		(iii) The Executive Engineer, Maharashtra State Electricity Board, having Jurisdiction (Member).
		(iv) If the concerned consumer is or is to be supplied energy by a licensee licensed under the Indian Electricity Act, 1910, the Resident Engineer of such licensee (Member).
	(f)	(i)The Electrical Inspector, Kolhapur (Chairman)	Kolhapur, Sangli, Ratnagiri and Sindhudurg Districts.
		(ii) The Joint Director of Industries or an officer not below the rank of Industries Officer having jurisdiction (Member).
		(iii) The Executive Engineer, Maharashtra Stale Electricity Board, having Jurisdiction (Member).
		(iv) If the concerned consumer is or is to be supplied energy by a licensee licensed under the Indian Electricity Act, 1910, the Resident Engineer of such licensee (Member).
	(g)	(i)The Electrical Inspector, Aurangabad (Chairman).	Aurangabad, Jalna, Parbhani, Nanded, Beed, Osmanabad and Latur Districts.
		(ii) The Joint Director of Industries or an officer not below the rank of Industries Officer having jurisdiction (Member).
		(iii) The Executive Engineer, Maharashtra Sta e Electricity Board, having Jurisdiction (Member).
		(iv) If the concerned consumer is or is to be supplied energy by a licensee licensed under the Indian Electricity Act, 1910, the Resident Engineer of such Licensee (Member).
	(h)	(i)The Electrical Inspector,Amravati (Chairman).	Amravati, Yavatmal, Akola and Buldhana Districs.
		(ii) The Joint Director of Industries or an officer not below the rank of Industries Officer having jurisdiction (Member).
		(iii) The Executive Engineer, Maharashtra State Electricity Board, having Jurisdiction (Member).
		(iv) If the concerned consumer is or is to be supplied energy by a licensee licensed under the Indian Electricity Act, 1910, the Resident Engineer of such Licensee (Member).

N., I.E. & L.D., No. ELD.2003/CR-163/NRG-1, dated 20th October, 2004 (M. G., Part 4-B, page 1129)- In exercise of the powers conferred by sub-section (1) of section 4A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), and of all other powers enabling it in this benefit and in supersession of all the previous notifications issued in this behalf, the Government of Maharashtra hereby specifies, the authorities mentioned in column (1) of the Table hereto appended to be the authority for the purpose of the said sub-section (1) for the areas respectively mentioned against them in coloum (2) of that Table

		Authority	Area
		(1)	(2)
I		Where the monthly consumption of energy exceeds or is likely to exceed 5000 units, the authority consisting of,—	Whole of the State.
	(a)	The Chief Engineer (Electrical) to Government of Maharashtra (Chairman)
	(b)	The Additional Industries Director, Maharashtra State Bombay (Member).
	(c)	The Chief Engineer or equivalent of Maharashtra State Electricity Board or a person/company Distributing power in the State as defined in the Electricity Act, 2003 (Member).
II		Where the monthly consumption of energy does not or is not likely to exceed 5000 units, the authority consisting of-
	(a)	(i)The Electrical Inspector, Mumbai (Chairman)	The area of Mumbai Island City.
		(ii) The Joint Director of Industries or an officer not below the rank of Industries Officer having jurisdiction (Member).
		(iii) The Executive Engineer or equivalent of Maharashtra State Electricity Board or a person/ company distributing power in the State as define in The Electricity Act, 2003 (Member).
	(b)	(i)The Electrical inspector, Santacruz (Chairman).	The area of Mumbai Suburban.
		(ii) The Joint Director of Industries or an officer not below the rank of Industries Officer having jurisdiction (Member).
		(iii) The Executive Engineer or equivalent of Maharashtra Slate Electricity Board or a person/ company distributing power in the State as define in The Electricity Act, 2003 (Member).
	(c)	(i)The Electrical Inspector, Thane (I) (Chairman).	Thane District
		(ii) The Joint Director of Industries or an officer not below the rank of Industries Officer having jurisdiction (Member).
		(iii) The Executive Engineer* or equivalent of Maharashtra State Electricity Board or a person/company distributing power in the State as define in The Electricity Act, 2003 (Member).
	(d)	(i)The Electrical Inspector, Thane (II) (Chairman).	Raigad District
		(ii) The Joint Director of Industries or an officer not below the rank of Industries Officer having jurisdiction (Member).
		(iii) The Executive Engineer or equivalent of Maharashtra Slate Electricity Board or a person/company distributing power in the State as define in The Electricity Act, 2003 (Member).
	(e)	(i) The Electrical Inspector, Pune (Chairman),	Pune and Solapur Districts.
		(ii) The Joint Director of Industries or an officer not below the rank of Industries Officer having jurisdiction (Member).
		(iii) The Executive Engineer or equivalent of Maharashtra State Electricity Board or a person/company distributing power in the State as define in The Electricity Act, 2003 (Member).
	(f)	(i) The Electrical Inspector, Kolhapur (Chairman).	Ratnagiri, Kolhapur and Sindhudurg Districts.
		(ii) The Joint Director of Industries or an officer not below the rank of Industries Officer having jurisdiction (Member).
		(iii) The Executive Engineer or equivalent of Maharashtra State Electricity Board or a person/company distributing power in the State as define in The Electricity Act, 2003 (Member).
	(g)	(i)The Electrical Inspector, Miraj (Chairman).	Satara and Sangli Districts.
		(ii) The Joint Director of Industries or an Officer not below the rank of Industries Officer having jurisdiction (Member).
		(iii) The Executive Engineer or equivalent of Maharashtra State Electricity Board or a person/ company distributing power in the State as define in The Electricity Act, 2003 (Member).
	(h)	(i)The Electrical Inspector, Aurangabad (Chairman).	Aurangabad, Nanded, Parbhani, Jalna and Hingoli Districts.
		(ii) The Joint Director of Industries or an Officer not below the rank of Industries Officer having jurisdiction (Member).
		(iii) The Executive Engineer or equivalent of Maharashtra State Electricity Board or a person/ company Distributing power in the State as define in the Electricity Act, 2003 (Member).
	(i)	(i) The Electrical Inspector, Ahmednagar (Chairman).	Ahmednagar Beed, Latur and Osmanabad Districts.
		(ii) The Joint Director of Industries or an officer not below the rank of Industries "Officer having jurisdiction (Member).
		(iii) The Executive Engineer or equivalent of Maharashtra State Electricity Board or a person/ company Distributing power in the State as define in The Electricity Act, 2003 (Member).
	(j)	i) The Electrical Inspector, Nashik (Chairman).	Nashik, Dhule Nandurbar and Jalgoan Districts.
		(ii) The Joint Director of Industries or an Officer not below the rank of Industries Officer having jurisdiction (Member).
		(iii) The Executive Engineer or equivalent of Maharashtra State Electricity Board or a person/ company Distributing power in the State as define in The Electricity Act, 2003 (Member).
	(k)	(i) The Electrical Inspector, Nagpur (Chairman).	Nagpur, Bhandara and Gondia Districts.
		(ii) The Joint Director of Industries or an Officer not below the rank of Industries Officer having jurisdiction (Member).
		(iii) The Executive Engineer or equivalent of Maharashtra State Electricity Board or a person/company distributing power in the State as define in The Electricity Act, 2003 (Member).
	(I)	(i) The Electrical Inspector, Amravati (Chairman).	Amaravti, Buidana, Akola and Was him Districts.
		(ii) The Joint Director of Industries or an Officer not below the rank of Industries Officer having jurisdiction (Member).
		(iii) The Executive Engineer or equivalent of Maharashtra State Electricity Board or a person/ company distributing power in the State as define in The Electricity Act, 2003 (Member).
	(m)	(i)The Electrical Inspector, Wardha (Chairman).	Wardha, Chandrapur, Yavatmal and Gadchiroli Districts.
		(ii) The Joint Director of Industries or an Officer not below the rank of Industries Officer having jurisdiction (Member).
		(iii) The Executive Engineer or equivalent of Maharashtra State Electricity Board or a person/company distributing power in the State as define in The Electricity Act, 2003 (Member).

Amended by G.N., I & L. D., No. ELD. 1062-Elec., dated 24th January, 1963 (M.G., Part 4-B, page 174)

G.N., L. & L.D. No, ELD., 1062-Elec., dated 5th October, 1962 (M.G., Part 4-B, page 2908) - In exercise of the powers conferred by section 5-A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), the Government of Maharashtra hereby, with effect from the 1st October 1962, exempts in the whole of the State the consumption of energy in respect of the following premises and purposes, from payment of the whole of the electricity duty payable under Part A and B of the Schedule of the said Act, namely :-

The premises and purposes to which or for which supply of energy is made, and so long it continues to be made, from a generation source [using wholly or principally diesel oil as fuel], when the total monthly consumption of energy by the consumer does not exceed ten units.

Amended by G.N,.I. fit .D, No .FLD. 1763/24818-Elec,. dated 16th August, 1966 (M.G., Part 4-B, page 1493)

G.N.,I.&L.D, No. FLD. 1763/ 109305-Elec., dated 27th May, 1963 (M.G., Part 4-B, page 662) - In exercise of the powers conferred by section 5-A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), the Government of Maharashtra, [hereby, exempts in the whole of the state-

(a) with effect from the billing month of July 1963, the consumption of energy in the working of pumping sets of a capacity not exceeding 10 H.P. used for agricultural purposes;

(b) with effect from the billing month of August 1966, the consumption of energy in the working of an electric motor of a capacity not exceeding 10 H. P. used by an agriculturist for chaff cutting, crushing or treating of agricultural produce of his land,

from payment of the whole] of the electricity duty payable under Part H of the schedule to the said Act.

G.N., I .& L.D., No. ELD. 1763/109281-Elec-I,dated 17th November, 1964 (M.G., Part 4-B, page 1586) - In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay XI. of 1958), the Government of Maharashtra, with effect from the 1st day of November 1964,exempts the consumption of energy in the premises occupied by all foreign Consular Missions and Consular Officers in the State of Maharashtra from payment of the whole of the electricity duty payable under Part A and Part B of the Schedule to the said Act.

G.N.,I.& L .D No. ELD. 1764/135389-Elec.-I, dated 9th June, 1965 (M.G., Part 4-B, page 1176) - In exercise of the powers conferred by the section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), the Government of Maharashtra hereby directs that with effect from the billing month of June 1965, the units of energy consumed in working pumping sets of any water work [not being a public water work referred to in clause (a)(ia) of sub-section (2) of section 3 of the said Act], from which the water is supplied to the public, shall, in the whole of the state, be exempted from payment of the whole of the electricity duty payable under Parts A and B of the Schedule to the said Act subject to the condition that the charges for the supply of water from such water work have been approved by the State Government.

Amended by G.N., & L.D. No. ELD.1767/27970-Elec-I dated 10th May, 1967 (M.G., Part 4-B, page 1452)

G.N., I .& L.D., No ELD. 1265/51837-Elec-I, dated 25th July, 1966 (M.G., Part 4-B, page 1330) - In exercise of the powers conferred by the section 5A of the Bombay Electricity Duty Act, 1958 (Bombay XI of 1958), the Government of Maharashtra [hereby exempts in the whole of the State the consumption of energy by or in respect of any municipal corporation, municipality, municipal committee, town committee, notified area committee, Cantonment Board, Zilla Parishad or Village Panchayatconstituted under any law for the time being in force in the State-

(a) for the purposes of, or in respect of, fire brigade station, traffic signals gardens and museums subject to the condition that no entrance fee is charged for admission to the gardens or museums with effect from the billing month of July 1966;

(b) for the purposes of or in respect of electric crematoria with effect from the billing month of May 1967;

from payment of whole] of the electricity duty payable under Part A of the schedule to the said Act.

G.N., I. 8t L. D., No. FLD.1765/3499-Elec-I, dated 27th September, 1967 (M.G., Part 4-B, page 2338)- In exercise of the powers conferred by the section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), the Government of Maharashtra hereby directs that with effect from the billing month following the date of issue of the notification the units of energy consumed in working pumping sets of any water works [not being a public water works referred to in clause (a)(ia) of sub-section (2) of section 3 of the said Act], from which the water is supplied to any Municipal Council constituted under any law for the time being in force in the Sate, shall,in the whole of the State, be exempted from payment of the whole of the electricity duty payable under Parts A and B of the Schedule to the said Act, subject to the condition that the charges for the supply of water from such water works are approved by the Collector concerned and the said charges are not revised upwards without his approval.

G.N., I.& L.D., No. ELD.1769/69972-Elec-I dated 31st October, 1969 (M.G., Part 4-B, page 1553) - In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), the Government of Maharashtra hereby exempts, with effect from the date of this notification in the whole of the State, the consumption of energy generated by operating generating sets belonging to the Zilla Parishads for the purpose of showing documentary films, from the payment of the whole of the electricity duty payable under Part A of the Schedule to the said Act.

Amended by G.N., & L.D. No. FLD.1267/70478-Elec-I dated 5th June, 1970 (M.G., Part 4-B, page 786)

G.N., I. & L.D., No. ELD. 1267/70478-Elec-I, dated 17th March, 1970 (M.G., Part 4-B, page 573) - In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958) the Government of Maharashtra hereby exempts, with effect from the date of this notification in the whole of the State, the consumption of energy in respect of the residential premises and street lighting in the colonies of the Project works of the Irrigation and Power Department of the State Government, from the payment of the whole electricity duty payable under [Part A] of the Schedule to the said Act.

G.N., L. & I. D., No. ELD. 1268/42620-Elec-I, dated 8th April, 1970 (M.G., Part 4-B, page 610) - In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), and in supersession of Government Notification, Industries and Labour Department, No. ELD. 1268/42620-Elec I, dated the 5th November, 1968, the Government of Maharashtra,with effect from the 25th May, 1968, herby exempts in the whole of the State the consumption of energy in respect of the premises used for rice mills, from payment of such part of the electricity duty payable under Part B of the Schedule to the said Act, as in excess of one paisa per unit of energy.

G.N., I.& L.D., No. ELD.1771/61625(A)/Elec.-I, dated 13th January, 1972 (M.G., Part 4-B, page 176)- In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), the Government of Maharashtra hereby exempts, with effect from the date of this Notification in the whole of the State, the consumption of energy in respect of the premises used for Public Sanitary Conveniences from payment of whole of the electricity duty payable under Part A of the Schedule of the said Act.

G.N., I.& L.D., No. ELD.1270/ 17778/Elec.I, dated 6th March, 1972 (M.G., Part 4-B, page 369) - In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), the Government of Maharashtra hereby exempts, with effect from the date of publication of this Notification in the Maharashtra Government Gazette, in the whole of the State, the consumption of energy in respect of the premises used by Blood Banks for non-profitable purposes, from payment of the whole of the electricity duty payable under Part A or B of the Schedule to the said Act.

Amended by G.N., I. &L.D., No. ELD. 1073/892581-Elec-I dated 15th January, 1974 (M.G., Part 4-B, page 94)

Amended by G.N., I., E. & L.D. No. ELD.1773(1041)NRG-II1, dated 25th May, 1976 (M.G. Part IV-B. page 691)

Amended by G.N., I.E & L.D. No. ELD. 1078/3642 (i)-CR-NRG-2, dated 27th March, 1980 (M.G., Part IV-B. page 310)

Government Notification Industries and labour Department, No. ELD. 1962/Elec., dated the 12th January 1963, as amended from time to time.
Government Notification Industries and Labour Department, No. ELD.2066/19947-Elec-I, dated the 17th October, 1967.
Government Notification, Industries and Labour Department, No. ELD.1268/42620-Elec-I, dated the 5th November, 1968.
Government Notification, Industries and labour Department No. ELD.1768/58878-Elec-I, dated the 28th January, 1969.

G.N., I.& L.D., No. ELD. 1073/886037(111 )-Elec.-I, dated 19th October, 1973 (M.G., Part 4-B, page 1803) - In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), and of all other powers enabling it in this behalf and in supersession of the notifications specified in the margin and all other notifications, if any, so far issued under section 5A aforesaid in so far as they relate to Industrial undertakings and in force in the State, the Government of Maharashtra hereby exempts the consumption of energy in the whole State in respect of premises or purposes specified in column 1 of the schedule hereto from payment of such part of the electricity duty payable under clause 2 of Part B of the Schedule to the said Act read with Government Notification, Industries and Labour Department, No. ELD.1073/886037(1)-Elec-I dated the 19th October, 1973, as is in excess of the paisa or passe per unit specified opposite to it in column 2 of the said Schedule for the period or with effect from the date or as the case may be, from the billing month specified opposite thereto in column 3 of that Schedule.

Explanation. - Billing month has the meaning assigned to it in the Bombay Electricity Duty Rules, 1962.

Schedule

Premises or purpose

Paisa or paise per unit specified

Period, date of billing month

Premises used for the industrial undertakings specified in Annexure A hereto if not exclusively engaged in job work (excluding any part thereof used for residential, commercial or office purposes.)

(a) 1 paisa per unit of energy in case of consumers of high tension energy.

(b) 4 paise for every 4 units of energy or a fraction thereof one paisa per unit in the case of consumers of low tension energy.

Period commencing on the 1^st day of October 1962 and ending on the 31^stday of may 1963.

- Do -

Premises used for the Industrial undertakings specified in Annexure A hereto if not exclusively engaged in job work (excluding any part there of used for residential, commercial or office purposes.)

1 Paisa per unit

1^st day of June 1963.

Premises used for the Industrial undertakings specified in Annexure B hereto (excluding any part thereof used for residential, commercial or office purposes)

(a) 1 paisa per unit in case of consumers of high tension energy.

(b) 4 paise for every 5 units of energy or a fraction thereof one paisa per unit in the case of consumers of low tension energy.

For period commencing on the 1^st day of October 1962 and ending on the 31^st day of May 1963

- Do -

Premises used for the industrial undertakings specified in Annexure B hereto (excluding any part thereof used for residential, commercial or office purposes)

1 Paisa per unit

1^st of june 1963

Premises and purposes specified in Annexure C hereto:

3 Paisa per unit

Billing month of january 1963.

[Provided that nothing in this entry shall apply to bakeries, confectioneries and power laundries attached to hotels, whether such bakeries, confectioneries and power laundries are situated in the premises of the hotel or not.]

Premises used for flour mills-cum-hullers-cu/T) Rotary Ghana.

3 Paisa per unit

Billing month of May 1966.

Premises used as cold storage units which are engaged exclusively in the preservation of agricultural produce, dairy produce or food produce.

3 Paisa per unit

Billing month of May 1966.

Premises used for rice mills and Poha mills even if exclusively engaged in job work.

1 Paisa per unit

25^th day of May 1968.

Premises used as workshops (but not depots and offices) of the Maharashtra State Road Transport Corporation if consumption of energy is metered separately.

3 Paisa per unit

Billing month of February, 1966.

10.

Premises used as workshops of the transport section of the Bombay Electric Supply and Transport Undertaking (but not depots and offices)

3 Paisa per unit

Billing month of June 1970.

11.

[ *

* ]

12.

Premises used for printing presses even if exclusively engaged in job work.

1 Paisa per unit

1^st day of May 1967

Annexure A

Bidi factories
[* * *]
Foundaries
Leather Working .
Goldsmith's wire drawing.
Oil Mills.
Paper manufacturing.
Pottery.
Printing Press.
Rice and Poha Mills.
Roller floor Mills.
Saw Mills.
Soap manufacturing.
Tanning.

Annexure B

Bleaching, dyeing and printing.
Powerlooms.
Textile preparatory units such as yarn winding, combing, twisting, warping, etc.
Film studios, film processing laboratories, sound recording, make up rooms and such other purposes germane to the activities of a film studio (excluding studio lighting).

Annexure C

Automobile service stations.
Bakeries, Confectioneries, Ice Candy and Cream factories.
Battery Charging stations .

(A) [* * *]

(B) [* * *]

Factories doing bottling of aerated waters exclusively.
Flour Mills and flour mills-cum-Hullers.
Gadi (Matress) Karkhanas (if exclusively engaged on job work).
Masala Mills.
Mechanical repair workshop (including spray painting and welding), doing Job-work exclusively.
Power laundries, if all the washing and other connected machine are working in the concerned premises only.
Supari grinding units,
Tailoring and embroidery establishments (including button-hole stitching).
Tools and razor sharpening works,
Cream separators and butter churning units.
Machines for merely decorticating groundnuts and other seeds.
Sugarcane crushers for sale of cane juice to the public.

[16. Coffee roasting and grinding units.]

G.N., I. & L.D., No. ELD. 1771/893739-Elec-I, dated 1st June, 1974 (M.G., Part 4-B, page 789) - In exercise of the powers conferred by section 5-A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958) the Government of Maharashtra hereby exempts, with effect from 1st January 1965, the consumption of energy in respect of any work of Koyna Hydro-Electric Project, Stage III of the State Government carried on through Contractors from payment of such part of the electricity duty payable under Part B of the Schedule to the said Act, as is an excess of one paisa per unit of the energy so consumed.

G.N., I.E. & L. D. No.ELD.1074/659/CR/NRG-2 dated 24th February, 1978 (M.G., Part 4-B, page 124) - In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958) the Government of Maharashtra hereby directs that with effect from the 1st March 1963, the units of energy consumed in working pumping sets by any water works of Maharashtra Industrial Development Corporation from which the water is supplied to any Municipal Council, Village Panchayat constituted under any law for the time being in force in the State and Industry shall in the whole of the State, be exempted from payment of such part of electricity duty payable under Part B(I) of the Schedule to the Said Act as is in excess of one paisa per unit of energy.

G.N., I. E. & L. D. No. ELD. 1778/4093/CR/NRG-2, dated 1st September, 1978 (M.G., Part 4-B, page 991) - In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958) and of all other powers enabling it in this behalf, the Government of Maharashtra hereby exempts, with effect from the 1st September 1978, in the whole State of Maharashtra, the consumption of energy for agricultural purposes from payment of the whole of the electricity duty payable under clause (a) of Part H of the Schedule to said Act.

N., E. 8. L. D. No. ELD. 1779/4956/CR/NRG-2, dated 27th March, 1980 (M.G., Part 4-B, page 311)- In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958) read with Order No. G.S.R. 47(E), dated the 17th February, 1980 of the President of India the Governor of Maharashtra is hereby pleased to exempt with effect from the 1st day of April 1980, the consumption of energy in the whole of the State of Maharashtra from payment of the whole of the electricity duty payable under Part-B of the Schedule to the said Act, subject to the following conditions, namely:-

(i) The exemption shall be available only in respect of energy generated on diesel generating sets installed on or after the 1st day of April 1972 by the person carrying on the industry and consumed by himself for such industry.

(ii) The exemption shall not be available in respect of any energy consumed for residential or office purpose in any industry.

(iii) The exemption shall be available till the date on which all or any of the orders mentioned in the Schedule hereto cease to be in force, or on the date on which any other power restrictions imposed by Government on industrial consumers from time to time cease to be in force or till the 31st March, 1983, whichever is earlier.

Schedule

Government Orders, Industries and Labour Department No SAC. 1074/ 911423-Elec. II, dated the 19th April 1974, as amended from time to time.
The Maharashtra Electricity Consumption of Electrical Energy (Restriction) Order, 1974, dated the 1st October 1974, as amended from time to time.
Government Order, Industries Energy and Labour Department, No. SAC. 1979/5058-NRG. 3, dated the 23rd August 1979, as amended from tome to time.

G.N., I.E. & L.D., No. ELD. 1780/5251/CR/NRG-2, dated 26th November, 1980 (M. G., Part 4-B page 1085) - In exercise of the powers conferred by section 5-A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), the Government of Maharashtra hereby exempts retrospectively from the 1st day of April 1980, the consumption of energy by a fertilizer factory in the whole of the State of Maharashtra from payment of the whole of the electricity duty payable under Part D of the Schedule to the said Act, subject to the following conditions, namely:-

(i) The exemption shall be available only in respect of energy generated on turbo generating sets installed by the person running such factory and consumed by himself for such factory;

(ii) The exemption shall not be available in respect of any energy consumed for residential or office purposes in any such factory;

(iii) The exemption shall be available till the date on which all or any of the orders mentioned in the Schedule hereto cease to be in force or on the date on which any other power restriction imposed by Government on industrial consumers from time to time cease to be in force or till the 31st March, 1983, whichever is earlier.

Schedule

Government Order, Industries and Labour Department No. SAC. 1074/911423-Elec-II, dated the 19th April, l 1974, as amended from time to time.
The Maharashtra Electricity Consumption of Electrical Energy (Restriction) Order, 1974, dated the 1st October, 1974, as amended from tome to time.
Government Order, Industries Energy and Labour Department No. SAC. 1979/5058-NRG-3 dated 23rd August, 1979 as amended from time time.
N., I. E. & L . D., No. ELD. 1764/659/CR-NGR-2, dated 14th June, 1982 (M.G., Part 4-B, page 532)- In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), the Government of Maharashtra hereby directs that with effect from the billing month of October 1981, the units of energy consumed in working pumping sets of any water works of a statutory Corporation or Board constituted by the Government of Maharashtra from which water is supplied to the Public for any purpose shall, in the whole of the State, be from payment of such part of the electricity duty payable under sub-clauses (i) and (ii) of 1 of Part B of the Schedule to the said Act as is in excess of one paisa per unit.

Superseded by G.N., I.E./L.D., No. ELD. 108S/3487/(III)/CR/NRG-2r dated 8th November, 1985 (M.G., Part 1986, 4-B, page 36)

G.N., I.E. & L.D., No ELD. 1084/2865-(II)-CR/NRG-2, dated 25th September, 1984 (M.G., Part 4-B, page 1229) - In exercise of the powers conferred by PART F of the Schedule to the Bombay Electricity Duty Act 1958 (Bombay 40 of 1958) and of all other powers enabling it in this behalf, and in supersession of Government Notification, Industries, Energy and Labour Department No. ELD. 1084/2865(I)/CR/NRG-2, dated the 25th September, 1984, the Government of Maharashtra hereby specifies, with effect from the 8th November, 1985, the rates mentioned in column 3 of the Scheduled hereto to be the rates per unit of the electricity duty in the whole of the State of Maharashtra in respect of the premises used for the class of industrial undertakings mentioned against each of them in column 2 of the said Schedule for consumption of energy therein (excluding any part thereof used for residential, commercial or office purpose).

Schedule

Serial No.	Premises	Rates of Electricity Duty per unit
1	2	3
1.	Premises used for industrial undertakings purchasing raw material and manufacturing or producing articles there from—
	(a) for the first 5,000 units of energy or less consumed in a month.	5 paise per unit
	(b) for each additional unit of energy in excess of 5,000 units and not more than 1,00,000 units of energy consumed in a month.	6 paise per unit
	(c) for each additional unit of energy in excess of 1,00,000 units of energy consumed in a month	8 paise per unit.
2.	Premises used for any other industrial undertaking—
	(a) for the first 5,000 units of energy or less consumed in a month.	8 paise per unit
	(b) for each additional unit of energy in excess of 5,000 units and not more than 1,00,000 units of energy consumed in a month.	10 paise per unit
	(c) for each additional unit of energy in excess of 1,00,000 units of energy consumed in a month	12 paise per unit

G.N., I.E & L.D., No. ELD. 1782/2882/CR/NRG-2 dated 28th September, 1984 (M.G., Part 4-B, page 1234) - In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958) and of all other powers enabling it in this behalf and in supersession of Government Notification, Industries, Energy and Labour Department No. ELD. 1764/659/CR-NRG-2 dated the 14th June, 1982 the Government of Maharashtra hereby exempts with effect from the 1st October, 1984, the units of energy consumed in working pumping sets of any water works of a statutory Corporation or Board constituted by the Government of Maharashtra from which water is supplied to the public for any purpose, in the whole of the State, from payment of such part of the electricity duty payable under sub-clause (i) and (ii) of clause 1 of Part B of the Schedule to the said Act, as is in excess of 3-1/2 paise per unit of the energy so consumed.

G.N., I.E., 8. L.D., No. ELD. 1085/3487/(II)/CR/NRG-2, dated 8th November, 1985 (M.G., 1986 Part 4-B, page 35) - In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958) the Government of Maharashtra hereby cancels Government Notification, Industries, Energy and Labour Department No. ELD 1084/2865-(II) CR/NRG-2 dated the 25th September, 1984 with effect from the 8th day of November 1985.

N.I.E. & L.D. No. ELD. 1785/3173/CR/NRG-2 dated 24h December, 1985 (M.G., Part 4-B, page 3000)- In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958) and of all other powers enabling it in this behalf and in supersession of Government Notification, Industries Energy and Labour Department No. ELD. 1785/3173/CR/NRG-2, dated 4th September, 1985, the Government of Maharashtra hereby exempts, with effect from the 8th November, 1985 in respect of energy generated on diesel generating sets, or diesel gas turbine generating sets or turbo generating sets, the consumption of energy in the whole of the State of Maharashtra, from payment of the whole of the electricity duty payable under Part F of the Schedule to the Said Act, subject to the following conditions, namely: -

(i) The exemption shall be available only in respect of-

(a) energy generated on diesel generating sets or diesel gas turbine generating sets or both, installed on or after 1st day of April 1972 by the person carrying on the industry and consumed by himself for such industry;

(b) energy generated on turbo generating sets installed by the person running a fertiliser factory and consumed by himself for such factory;

(ii) The exemption shall not be available in respect of any energy consumed for residential commercial or office purposes in any industry.

(iii) The exemption shall be available till the dates on which all or any of the orders mentioned in the Schedule hereto cease to be in force, or on the date on which any power restrictions imposed by Government on industrial consumers from time to time cease to be in force or till the 31st March, 1986, whichever is earlier.

Schedule

Government Order, Industries and Labour Department, No. SAC. 1074/911423/Elec-II, dated the 19th April, 1974, as amended from time to time.
Government Order, Industries Energy and Labour Department No. SAC. 1979/5058/NRG-3 dated 23rd August, 1979, as amended from time to time.
Government Order, Industries Energy and Labour Department No. SAC. 1983/CR/3359/NEG-3 dated the 18th June, 1984.
& N., I. E. & L. D. No. ELD. 1784/2882-CR/NRG-2, dated 24th December, 1985 (M. G., 1986, Part 4-B, page 1)- In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), and of all other powers enabling it in this behalf, and in supersession of Government Notification, Industries, Energy and Labour Department, No. ELD 1784/2882-CR/NRG-2, dated the 28th September, 1984, the Government of Maharashtra, hereby exempts, with effect from the 8th November 1985, the unit of energy consumed in working pumping sets of any water works of a statutory Corporation of Board constituted by the Government of Maharashtra from which water is supplied to the public for any purpose, in the whole of the State, from payment of such part of the electricity duty payable under Part B of the Schedule to the said Act, as is in excess of 3-1/2 paise per unit of energy so consumed.

G.N,.I.E. & L.D., No. ELD. 1788/4306-CR/NRG-4, dated 30th March, 1988 (M. G., Part 4-B, page 339) - In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), and of all other powers enabling it in this behalf, and in supersession of Government Notification, Industries, Energy and Labour Department, No. ELD. 1788/4283-(II) CR/NRG-4, dated 17th March, 1988, the Government of Maharashtra hereby in the public interest exempts, with effect from the 1st April 1988, the consumption of energy, generated on diesel generating set, in the whole of the State excluding the areas falling in the Poona Metropolitan Region as established under section 3 of the Maharashtra Regional and Town Planning Act, 1966 (Maharashtra 37 or 1966) and the Bombay Metropolitan Region as defined in clause (b) of section 2 of the Bombay Metropolitan Region Development Authority Act, 1974 (Maharashtra IV of 1975) in respect of all premises from payment of the whole of the electricity duty payable under Part A. Part B and Part F of the Schedule to the said Act, subject to the condition that in the premises the aggregated installed capacity of such diesel generating set or sets shall not exceed 500 Kilowatts.

G.N,.I.E. & L.D., No. ELD.1788/4452/CR/NRG-4, dated 16th September 1988 (M. G., Part 4-B, page 734) - In exercise of the powers conferred by section 5-A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), and of all other powers enabling it in this behalf, the Government of Maharashtra hereby in the public interest exempts, with effect from the billing month August 1988, in the whole of the State the consumption of energy of poultry farming, from, payment of the whole of the Electricity Duty payable under Part "F" of the schedule to the said Act, read with Government Notification, Industries Energy and Labour Department, No. ELD. 1088/4284/CR/NRG-4 dated the 17th March 1988.

N. I. E. & L. D., No. ELD-1094/CR-2401/(111)/NRG-2, dated 11th November, 1994 (M. G. Part 4-B, page 1059)- In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), and of all other powers enabling it in this behalf, the Government of Maharashtra considering it necessary in the public interest so to do hereby exempts, with effect from the billing month of November 1994, the consumption of energy in the whole of the State of Maharashtra in respect of premises or in any part used for residential, commercial or office purpose in the industrial undertaking from payment of such part of electricity duty payable for the Part A or Part B of the Schedule to the said Act, as in excess of paise per unit specified in the schedule hereto.

Schedule

1	Upto 5000 unit of energy consumed in a month.	7 paise per unit.
2	For all units if consumption in a month exceeds	9 paise per unit 5000 units but upto 50,000 units.
3	For all units if consumption in a month exceeds	11 paise per unit 50,000 units.

N. I. E & L. D. No. ELD. 1092/CR-2119/NRG-2, dated 28th August, 1996 (M. G. Part 4-B, page 1094)- In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), the Government of Maharashtra, having been satisfied that it is necessary in the public interest so to do, hereby exempts for a period commencing on the 1st October, 1993 and ending on the 30th September, 2003, the consumption of energy specified in column (1) and (3) of Schedule I hereby, by the eligible units under the Package Scheme of Incentives for Tourism, 1993 situated in the Special Tourism Area identified by the Government of India as mentioned in Schedule II hereto, from the payment of electricity duty under Part B of Schedule to the said Act, as it is excess of the electricity duty specified, opposite to the consumption of energy, in column (2) and (4) of the said Schedule I.
The exemption shall be effective from the date of issue of eligibility certificate to the concerned Tourism Project by the Maharashtra Tourism Development Corporation Limited.

Schedule 1

	Consumption of Energy in units	Electricity Duty valid Upto 31st August 1994	Consumption energy in units	Electricity Duty valid From 1st September 1994
	(1)	(2)	(3)	(4)
1.	For the first 5,000 units of energy or less units consumed in a month.	6 paise per unit	Upto 5,000 units energy consumed in a month	7 paise per unit
2.	For each additional units of energy in excess of 5,000 units and not more than 50,000 units of energy consumption in a month.	7 paise per unit	For all units if consumption in a month exceeds 5,000 units but upto 50,000 units.	9 paise per unit.
3.	For each additional units of energy in excess of 50,000 units of energy consumed in a month.	9 paise per unit.	For all units if consumption in a month exceeds 50,000 units.	11 paise per unit.

Schedule II

Special Tourism Area Identified by the Government of India. The Coastal stretch of 84 Kilometers in length and 1 Kilo meter in breadth from the High Tide Line of the Sea between Sindhudurga Fort and Vijaydurga Fort (from village Vijaydurga in Deogad Taluka to Village Deobag in Malwan Taluka of Sindhudurga District.

N. I. E & L. D. No. ELD. 1096/CR. 2864 (i)/NRG-2, dated 30th October, 1996 (M.G., Part 4-B, page 335)- In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958) and of all other powers enabling it in this behalf, and in supersession of the Government Notification, Industries, Energy and Labour Department, No ELD. 1094/CR 2401 (ii)/NRG-2 dated the 1st September 1994, the Government of Maharashtra, hereby exempts, with effect from the billing month of October 1996, the consumption of energy, generated in a generating station by a person carrying on an industry and consumed by himself for such industry, in the whole of the State of Maharashtra from payment of the whole electricity duty payable under clause (b) of Part G of the Schedule appended to the said Act.
N. I. E & L.D. No ELD 1097/CR-2994/NRG-2 dated 11th March, 1997 (M.G., Part 4-B, page 330)- In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay XI of 1958), the Government of Maharashtra, hereby exempts the consumption of energy, in respect of premises used for industrial undertaking; in Vidarbha region of the Maharashtra State: from payment of whole of the electricity duty payable under Part 'F' of the Schedule to the said Act, in the manner specified hereinbelow: -

(i) In the districts of Akola, Amravati, Bhandara, Buldhana, Chandrapur, Nagpur, Wardha and Yavatmal,-

(a) in respect of any new industrial undertaking which begins to manufacture or produce articles for the first time on or any day after 1st April 1997, for a period of seven years, from the date on which such industrial undertaking begins to manufacture or produce article;

(b) in respect of any existing industrial undertaking which has begun to manufacture or produce articles on or before 31st day of March 1997, for a period of seven years, commencing on 1st day of April 1997 and ending on 31st day of March 2004.

(ii) In the district of Gadchiroli,-

(a) in respect of any new industrial undertaking which begins to manufacture or produce articles for the first time on or any day after 1st April 1997, for a period of ten years, from the date on which such industrial undertaking begins to manufacture or produce article;

(b) in respect of any industrial undertaking, which has begun to manufacture or produce articles on or before 31st day of March 1997, for a period of ten years, commencing on 1st day of April 1997 and ending on 31st day of March 2007.

G.N.I.E and L.D. No. ELD. 1097/CR-9485/NRG-1, dated 28th August, 1997 (M.G. Part 4-B, page 1008) - In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), the Government of Maharashtra hereby exempts the consumption of energy, in respect of premises used for industrial undertaking in Marathwada region of the Maharashtra State from payment of whole of the electricity duty payable under Part 'F' of the Schedule to the said Act, in the manner specified herein below:-

(a) in respect of any new industrial undertaking, which begins to manufacture or produce articles for the first time on or any day after 1st April, 1997, for a period of seven years, from the date on which such industrial undertaking begins to manufacture or produce article;

(b) in respect of any existing industrial undertaking, which has begun to manufacture or produce articles on or before 31st day of March 1997, for a period of seven years, commencing on 1st of April 1997 and ending on 31st day of March 2004.

G.N.I.E and L.D. No. ELD. 1099/CR-9964/NRG-1 dated the 29th December, 1999 (M.G., Part 4-B, dated 10.2.2000, page 404) - In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), the Government of Maharashtra having satisfied that it is necessary in the public interest so to do, hereby exempts, the consumption of energy by Mega Project, to which an Eligibility Certificate has been granted by SICOM Limited, under the Package Scheme of Incentives, 1993, from payment of whole of the Electricity Duty payable under Part F of the Schedule to the said Act, for the period of Eligibility of the said project, as mentioned in the Eligibility Certificate.

Explanation. - For the purpose of this notification, 'Mega Project' does not include Mega Project situated in the Pune Metropolitan Region and Mumbai Metropolitan Region.

G.N.I.E & L.D. No. ELD. 2000/CR-10222(ii)/NRG-1, dated the 1st April, 2000 (M. G. Part 4-B, dated 25.1.2001, page 16) - In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958) and of all other powers enabling in this behalf and in supersession of the Government notification, Industries, Energy and Labour Department No. ELD. 1096/CR-2864(i)/ NRG-2, dated the 30th October 1996, the Government of Maharashtra hereby exempts, with effect from the billing month of April 2000, the consumption of energy generated through non-conventional sources by a person carrying on an industry in Co-operative sector and consumed by himself for such industry, in whole of the State of Maharashtra from payment of the whole electricity duty payable under clause (b) of Part G of the Schedule appended to the said Act.

G.N.I.E & L.D. No. ELD. 1097/CR-9460/NRG-1, dated the 26th April, 2000 (M.G. Part 4-B, page 377)- In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958) the Government of Maharashtra having considered it necessary in the public interest so to do, hereby exempts, the consumption of energy in respect of such new industrial undertaking in Vidarbha and Marathwada region of the Maharashtra State from payment of the whole of the electricity duty payable under Part 'F' of the Schedule to the said Act, for the period of 5 years from the date on which such industrial undertaking has begun to produce or manufacture sugar for the first time during the period commencing the 8th November 1985 and ending on the 22nd April, 1988, subject to condition that, such industrial undertaking shall make an application in the Form appended to this notification, to the Principal Secretary (Energy), Industries, Energy and Labour Department, Government of Maharashtra, Mantralaya, Mumbai 400032.

Form

Application for exemption under Government Notification, No. ELD. 1097/CR-9460/NRG-1, dated the 26th April, 2000.

(1) Name of the applicant ....

(2) Full Address ....

(3) Nature and lines of production/manufacture [Please quote here the Nos. and dates of licences, if any, held under the Industries (Development and Regulation) Act, 1951],

(4) Date of commencement of production/manufacture.

(5) Available Electric Power Load Connected Load - Maximum Demand (Please quote sanction No. and date and also whether sanctioned by Government or given by the licensee within his power).

(6) Amount of duty actually paid for during Exemption period.

Signature of the applicant Date:

Name and designation with reference to the industrial undertaking for which exemption is sought:

G.N.I.E & L.D. No. ELD. 2001/CR- 1069/NRG-1, dated the 4th April, 2001 (M. G., Part 4-B, page 209) - In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958) and of all other powers enabling in this behalf, the Government of Maharashtra, having considered it necessary in the public interest, so to do, hereby exempts, with effect from the 1st April, 2000, the consumption of energy generated in a generating station by a person carrying on an industry and consumed by himself for such industry, in whole of the State of Maharashtra, from payment of such part of electricity duty payable under clause (b) of Part 'G' of the schedule to the said Act, as in excess of fifteen paise per unit, of energy so consumed, subject to the condition that generating set is installed in pursuance of the Government of Maharashtra policy prior to the revised policy regarding captive generation declared vide Government Resolution Industries, Energy and Labour Department, No. Sankirana-1099/CR-455/NRG-7, dated 25th April, 2000.

G.N. I.E & L.D. No. ELD-2001/CR-1140/NRG-1, dated 6th July, 2001 (M.G., Part 4-B, page 369) - In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958) the Government of Maharashtra, having been satisfied that it is necessary in the public interest to do so, hereby exempts the consumption of energy, in respect of premises mentioned in column (1) of the schedule appended hereto from payment of the whole of the electricity duty payable under Part "F" and Part "G" of the schedule to the said Act, for a period mentioned in column (2) of the said schedule from the date such industry or unit starts production or rendering of services after the announcement of the Maharashtra Industrial Policy, 2001.

Schedule

	Premises/Unit	Period
	(1)	(2)
1.	New Industries in C, D and D+ areas and Non-Industry District(s) of the State under the Package Scheme of Incentive 2001.	15 Years
2.	In other parts of the State, 100 per cent Export Oriented Units (EOUs), Export Processing Zone, Information Technology (IT) and Bio-Technology (BT) units, and industries setting up in Special Economic Zones (SEZs), Information Technology Parks and Electronic Hardware Technology Parks under the Package Scheme of Incentives. 2001.	10 Years

G.N. I.E & L.D. No. ELD-2001/CR-1090(111)/NRG-1, dated 15th October, 2001 (M.G., Part 4-B, page 1270) - In exercise of the powers conferred by section 5A of The Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), the Government of Maharashtra, having been satisfied that it is necessary in the public interest so to do, hereby amends the Government Notification, Industries, Energy and Labour Department, No. ELD. 1099/CR-9964/NRG-1, dated the 29th December, 1999, as follows, namely: -

In the said Notification, after the word and letter "Part 'F'" the words and letters "and clause (b) of Part 'G'" shall be inserted and shall be deemed to have been inserted with effect from the 1st April 2000.

G.N. I.E & L.D. No. ELD-2002/CR-3801//NRG-2, dated 11th December 2002 (M.G., Part 4-B, page 1361) - In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958) and in supersession of the Government Notifications, Industries, Energy and Labour Department, No ELD. 1092/CR-2119/NGR-2, dated the 28th August 1996 and No. 1092/CR-2119/(1)NRG-2, dated the 28th 'August 1996, the Government of Maharashtra, ha been satisfied that, it is necessary in the public interest so to do, hereby exempts the consumption of energy by the eligible units under the New Package Scheme of incentives for Tourism Projects, 1999, declared by the Home Department (Tourism) under Government Resolution No. MTC. 0399/ C.R. 142/ Tourism, dated 8th July 1999, falling in the category of units specified in column (2) of the Table appended hereto, from payment of electricity duty payable under Part B of the Schedule to the said Act, in excess of the rate of electricity duty payable by an industrial undertaking under Part F of the schedule to the said Act, for the period specified against each of the said category of units in column (3) thereof.

Serial No.	Category of Units	Period
(1)	(2)	(3)
1.	Tourism Projects in Sindhudurg District	Ten Years.
2.	All tourism projects in the State (excluding those mentioned at serial No. 1 above)	Five Years.

Note:- The exemption shall be effective from the date of issue of Eligibility Certificate to the concerned Tourism Projects at Serial Nos. 1 and 2 by the Maharashtra Tourism Development Corporation.

G.N. I.E & L.D. No. ELD-2003/CR-49/NRG-2, dated 27th March 2003 (M.G., Part 4-B, page 341) - In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958) and all other powers enabling it in this behalf, the Government of Maharashtra, being satisfied that is expedient in the public interest so to do, hereby exempts, for a period of one year with effect from 1st April 2003, in the whole of the State of Maharashtra, the consumption of excess captive energy by any person, from payment of electricity duty under clause (a) of Part G of the Schedule to the said Act.

Note. - For the purpose of this Notification, the term "excess captive energy" means the captive energy, generated in a generating station by a person (not being a licensee) and supplied to any other person in a given month which is in excess of the average monthly consumption of energy so generated and consumed by such person (not being a licensee) during the period of the previous twelve months i.e. during the 1st April, 2002 to 31st March, 2003.

N. I. E. & L. D. NO. ELD. 2004/CR-213/NRG-1 dated 7th July, 2004 (M.G., Part 4-B, page 571)- In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), the Government of Maharashtra, hereby exempts the consumption of energy in respect of premises used for industrial undertaking in Vidarbha and Marathwada region of the Maharashtra State from payment of whole of the electricity duty payable under Part 'F' and clause (b) of Part 'G' of the Schedule to the said Act, in the manner specified herein below

(I) In the districts of Buldhana, Akola, VAsim, Amravati, Yavatmal, Wardha, Nagpur, Bhandara, Gondiya, Chandrapur, Aurangabad, Jalna, Parbhani, Beed, Nanded, Usmanabad and Latur,-

(a) In respect of any new industrial undertaking which begins to manufacturer or produce articles for the first time on or any day after 1st April, 2004, for a period of 5 years, from the date on which such industrial undertaking begins to manufacturer or produce article;

(b) In respect of any existing industrial undertaking which has begun to manufacturer or produce articles on or before 31st March, 2004, for a period of 5 years, commencing on 1st April, 2004 and ending on 31st March, 2009.

(II) In the districts of Gadchiroli and Hingoli,-

(a) In respect of any new industrial undertaking which begins to manufacturer or produce articles for the first time on or any day after 1st April 2004, for a period of 3 years, from the date on which such industrial undertaking begins to manufacturer or produce article;

(b) In respect of any existing industrial undertaking which has begun to manufacturer or produce articles on or before 31st March 2004, for a period of 8 years, commencing on 1st April 2004 and ending on 31st March 2012.

G.N,.I.E. & L.D., No. ELD.1058(iv)-N-1, dated 1st July, 1958 (M. G., Part 4-B, page 684) - In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), and in super session of all previous notifications issued in this behalf, the Government of Bombay hereby appoints the persons (being persons who are qualified, under the said section for appointment) specified in the Schedule appended hereto, to be Inspectors for the purpose of the said Act.

Schedule

Persons

Collectors, Mamlatdars and Mahalkaris and Tahsildars.
Electrical, Engineer to the Government of Bombay, Bombay.
Deputy Collector of Bombay.
Personal Assistants to the Collector.
Superintended, Matheran.
Deputy Collector, Panvel Prant.

G.N,.I.E. & L.D., No. ELD. 1460-Elec., dated 16th August, 1961 (M. G., Part 4-B, page 659) - In exercise of the powers conferred by section 6 of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), the Government of Maharashtra hereby appoints the Aval Karkuns and the Naib Tahsildars (being persons who are qualified under the said section for appointment) to be Inspectors for the purposes of the said Act.

O., I.E. & L.D., No. ELD.1874/916195(1)-Elec.I-B, dated 28th June, 1974 (M. G., Part 4-B, page 862)- In exercise of the powers conferred by section 6 of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), and in supersession of Government Notification, Industries and Labour Department, No. ELD.1868/58482-Elec-I, dated 1st November, 1968 as amended under Government Orders, No. ELD. 1868/68166(ii), dated 4th December, 1969, No. ELD.1872/268084(i)-Elec-I, dated 25th August, 1972 and No. ELD. 1872. (i) Elec. I, dated 29th January, 1973, Government of Maharashtra hereby appoints, with effect from 1st July, 1974, the following person from (being persons who are qualified under the said section for appointment) to be Inspectors for the purpose of the said Act, in respect of areas, respectively, specified against them:-

	Name of Officer	Area
	1	2
1.	Shri. V. G. Bapat, Chief Engineer, (Electrical), Bombay.	The whole of the Maharashtra State.
2.	Shri. S. N. Agnihotri, Electrical Inspector, Bombay.	Greater Bombay, Districts of Thana And Kolaba.
3.	Shri. V. S. Athavale, Electrical Inspector, Nasik	Districts of Nasik, Jalgaon and Dhulia.
4.	Shri. K. P. Sheode, Electrical Inspector, Kolhapur.	Districts of Pune, Sholapur, Satara and Ahmednagar.
5.	Shri. P. D. Bhate, Electrical Inspectorns, Kolhapur.	Districts of Kolhpur, Sangli, and Ratnagiri.
6.	Shri. V. G. Apte. Electrical Inspector, Aurangabad.	Districts of Parbhani, Nanded, Osmanabad and Aurangabad.
7.	Shri. V. J. Madiwale, Electrical Inspector, Nagpur.	Districts of Nagpur, Wardha, Chandrapur and Bhandara.
8.	Shri. S. J. Haridas, Electrical Inspector, Amravati,	Districts of Yeotmal, Akola, Amravati and Buldana.

O., I.E. & L.D., No. ELD.1876/1023-(i)/CR/NRG-2, dated 16th October, 1978 (M. G., Part 4-B, page 1003)- In exercise of the powers conferred by section 6 of the Bombay Electricity Duty Act', 1958 (Bombay 40 of 1958), and in supersession of Government Order, Industries Energy and Labour Department, No. ELD. 1876/1023-(i)/CR/NRG-2, dated the 15th November, 1977, the Government of Maharashtra hereby appoints, following persons (being person who is qualified under the said section for appointment) to be the Inspector for the purpose of the said Act in respect of areas mentioned against them:-

Schedule

1)	Shri. I. Q. Najam Electrical Inspector Bombay.	Area of supply of Bombay Electric Supply and Transport Undertaking and Bombay Suburban Electric Supply Limited, Santacruz.
2)	Shri. P. S. Patil, Electrical Inspector, Thane	Thane and Kulaba Districts and the area from Vikhroli to Mulund of The Greater Bombay.
3)	Shri. S. K. Kamble, Electrical Inspector Nashik	Nashik, Jalgaon, and Dhule Districts.
4)	Shri. M. C. Deshmukh, Electrical Inspector, Pune,	Satara, Solapur and Ahmadnagar Pune. Districts.
5)	Shri. D. H. Patil, Electrical Inspector, Kolhapur.	Kolhapur, Sangli and Ratnagiri Districts.
6)	Shri. V. G. Apte, Electrical Inspector, Aurangabad,	Aurangabad Beed, Nanded, Parbhani and Osmanabad Districts.
7)	Shri. S. J. Haridas, Electrical Inspector, Nagpur,	Nagpur Wardha, Chandrapur and Bhandara, Districts.
8)	Shri. D. B. Deshpande, Electrical Inspector, Amravati,	Amravati Buldana, Akola and Yavatmal, Districts.

O., I.E. and L.D., No. ELD.1886/3680/CR/NRG-2, dated 13th June, 1986 (M. G., Part 4-B, page 408)- In exercise of the powers conferred by section 6 of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), the Government of Maharashtra hereby appoints, the Chief Engineer (Electrical) to Government (being person who are qualified under the said section for appointment) to be the Electrical Inspector for the purpose of the said section for the whole of the State of Maharashtra.
N., I.E. & L.D., No. ELD. 1485/3172/CR/NRG-2, dated 20th May, 1985 (M. G., Part 4-B, page 1629)- In exercise of the powers conferred by section 6(1) of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), and in supersession of the earlier orders issued in this, behalf, the Government of Maharashtra hereby appoints following persons (being person who is qualified under the said section for appointment) to be the Inspector for the purposes of the said Act in respect of areas mentioned against them: -

Schedule

Serial No.	Name of the Officer	Name of Officer	Areas
1.	Shri. V. S. Athavale	Electrical Inspector, Bombay.	Area of supply of Bombay Electric Supply and Transport and Bombay Suburban Electric Supply Ltd., Santacruz.
2.	Shri K. B. Kurkure	Electrical Inspector, Inspection Wing No. 1 Thane.	Thane and Raigad Districts and the area from Kanjurmarg to Mulund of the Greater Bombay.
3.	Shri. D. V. Khade	Electrical Inspector, Nashik	Nashik, Jalgaon and Dhule Districts.
4.	Shri. J. C. Sahasirabudhe	Electrical Inspector, Pune.	Pune, Satara, Solapur and Ahmadnagar Districts.
5.	Shri. M. N. Acharya	Electrical Inspector, Amravati.	Amravati, Buldhana, Akola and Yeotmal Districts.
6.	Shri. S. K. Kogje	Electrical Inspector, Nagpur	Nagpur, Bhandara, Wardha, Chandrapur, and Gadchiroli Districts.
7.	Shri. J. R. Choudhari	Electrical Inspector, Aurangabad,	Aurangabad, Jalna, Nanded, Parbhani, Bhir, Osmanabad and Latur Districts.

G.N.I.E. and L.D., No. ELD.1074/910101-Elec.I, dated 9th July, 1974 (M. G., Part 4-B, page 899) - In exercise of the powers conferred by section 8 of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), and in supersession of all the previous notifications issued in this behalf, the Government of Maharashtra hereby fixes 12 per cent to be the rate of interest for the purposes of that section.

G.N., I.E. and L.D., No. ELD. 1876/1023(ii)/CR/NRG-2, dated 16th October, 1978 (M. G., Part 4-B, page 1004) - In exercise of the powers conferred by clauses (a) and (b) of section 8 of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), and in supersession of the Government Order, Industries Energy and Labour Department, No. ELD. 1876/1023(ii)/CR/ NRG-2, dated the 15th November, 1977, the Government of Maharashtra hereby authorises the officer specified in column 1 of the Schedule hereto appended for the purposes of the said clauses (a) and (b) in respect of areas respectively specified against them in column 2 of the Schedule.

Schedule

	Name of Officer	Areas
(1)	Shri. I. Q. Najam Electrical Inspector, Bombay.	Area of supply of Bombay Electric Supply and Transport Undertaking and Bombay Suburban Electric Supply Limited, Santacruz.
(2)	Shri. P. S. Patil, Electrical Inspector, Thane	Thane and Kulaba Districts and the Area from Vikhroli to Mulund of the Greater Bombay.
(3)	Shri. S. K. Kamble, Electrical Inspector, Nashik	Nashik, Jalgaon and Dhule Districts.
(4)	Shri. M. C. Deshmukh, Electrical Inspector, Oune.	Pune, Satara, Solapur and Ahmadnagar Districts.
(5)	Shri. D. H. Patil, Electrical Inspector, Kolhapur	Kolhapur, Sangli and Ratnagiri Districts.
(6)	Shri. V. G. Apate, Electrical Inspector, Aurangabad.	Aurangabad, Beed, Nanded, Parbhani and Osmanabad Districts.
(7)	Shri, S. J. Haridas, Electrical Inspector, Nagpur	Nagpur, Wardha, Chandrapur and Bhandara, Districts.
(8)	Shri. D. B. Deshpande, Electrical Inspector, Amaravati.	Amravati, Buldana, Akola and Yavatmal, Districts.

N., I.E. and L.D., No. ELD. 1886/3680-A/CR/NRG-2, dated 13th June, 1986 (M. G., Part 4-B, page 408)- In exercise of the powers conferred by clauses (a) and (b) of section 8 of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), the Government of Maharashtra hereby appoints the Chief Engineer (Electrical) to Government for the purposes of clauses (a) and (b) of the said section 8, for the whole of the State of Maharashtra.
N. I. E and L.D. No. ELD. 1096/CR-2864/NRG-2, dated the 1st October, 1996 (M. G. Part 4-B, dated 22-1-1998, page 208)- In exercise of the powers conferred by Part A, B, C, F and G of the schedule to the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958), and of all other powers enabling it in this behalf, and in supersession of the Government Notification, Industries, Energy and Labour Department, No. ELD. 1094/2401/CR/NRG-2, dated the 1st September 1994 and No. ELD. 1094/CR-2401(iii)/NRG-2, dated the 11th November, 1994, the Government of Maharashtra hereby, specifies, with effect from the billing month of October 1996, the rates mentioned in the schedule hereto, to be the rates of the electricity duty in the whole of the State of Maharashtra, in respect of the premises used for consumption of energy for any purpose falling under Part A, B, C, F and G of the schedule appended to the said Act.

Schedule

(a)	Part 'A'	10 per cent of the consumption charges.
(b)	Part 'B'	10 per cent of the consumption charges.
(c)	Part 'C'	7 per cent of the consumption charges.
(d)	Part 'F'	5 per cent of the consumption charges.
(e)	Part 'G'	30 paise per unit.

N. I. E. & L. D. No. 2001/CR-1069/NRG-1, dated 4th April, 2001 (M. G. Part 4-B, page 411)- In exercise of the powers conferred by section 5A of the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958) and of all other powers enabling in this behalf, the Government of Maharashtra, having considered it necessary, in the public interest, so to do, hereby exempts, with effect from the,1st April 2000, the consumption of energy generated in a generating station by a person carrying on an industry and consumed by himself for such industry, in whole of the State of Maharashtra, from payment of such part of electricity duty payable under clause (b) of Part 'G' of the schedule to the said Act, as in excess of fifteen paise per unit, of energy so consumed, subject to the condition that generating set is installed in pursuance of the Government of Maharashtra policy prior to the revised policy regarding captive generation declared vide Government Resolution Industries, Energy and Labour Department, No. Sankirana-1099/CR-455/NRG-7, dated 25th April, 2000.
N. I. E. & L. D. No. ELD. 2000/CR-2000/CR-10222 (i)/NRG-1, dated 1st April, 2000 (M. G. Part 4-B, page 14)- In exercise of the powers conferred by Part A, B, C, F, and G of the Schedule to the Bombay Electricity Duty Act, 1958 (Bombay 40 of 1958) and of all other powers enabling in this behalf, and in supersession of the Government Notification, Industries, Energy and Labour Department, No. ELD. 1096/CR-2864/NRG-2, dated the 1st October, 1996, the Government of Maharashtra hereby, specifies, with effect from the billing month of April 2000, the rates mentioned in the Schedule hereto, to be the rates of the electricity duty in the whole of the State of Maharashtra, in respect of the premises used for consumption of energy for any purpose falling under Part A, B, C, F & G of the Schedule appended to the said Act.

Schedule

(a)	Part 'A'	10 per cent of the consumption charges.
(b)	Part 'B'	11 per cent of the consumption charges.
(c)	Part 'C'	7 per cent of the consumption charges.
(d)	Part 'F'	5 per cent of the consumption charges.
(e)	Part 'G'	30 paise per unit.

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