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:

Provided further that, for reasons to be recorded, Government may, by notification in the official Gazette, exempt any other consumer or class of consumers from the operation of this section.

Explanation– In this section, unless there is anything repugnant in the subject or the context’

(a) ‘consumer’ means any person, other than a distributing licensee, who is supplied with energy by a licensee;

(b) ‘energy’ means electrical energy when generated, supplied or used for any purpose except the transmission of a message:

(c) ‘licensee’ means any person licensed under Part II of the Electricity Act, 1910 (Act IX of 1910) to supply energy and includes any persons who has obtained the sanction of the Government under section 28 of that Act’

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