Enhancement of electricity duty Punjab finance ordinance, 1978


             5. Amendment of section 13 of the Punjab Finance Act 1964 (W.P. Act No XXXIV of 1964): In Punjab Finance Act, 1964, in section 13 for sub-section (1), the following shall be substituted namely-


'(i) There shall be levied and paid to Government by a consumer of electricity a Duty (hereinafter referred to as Electricity Duty) at the rate of fifteen percent of the cost of the electricity chargeable by a licensee :


Provided that Electricity Duty shall not be leviable on the energy consumed by, or in respect of, the consumers enumerated in Sixth Schedule, except to the extent specified therein:


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