MED Act 3

धारा 3 · 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] [These words were inserted by Maharashtra 21 of 1998, Section 3, (w.e.f. 1.5.1998).] 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)] [Sub-section (2) was re-numbered as clause (a) of that sub-section, by Maharashtra 26 of 1962, Section 3.] Electricity duty shall not be leviable on the [consumption charges or the] [These words were inserted by Maharashtra 21 of 1998, Section 3 (w.e f. 1.5.1998).] units of energy consumed-

(i)

[ by the Government of Maharashtra (save in respect of premises used for residential purposes); [These sub-clauses were substituted for the original sub-clause (1) by Maharashtra 18 of 1963, Section 3.]

(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); [Sub-clauses (iii) and (iiia) were substituted for original sub-clause (iii) by Maharashtra 13 of 1986, Section 3(1)(b).]

(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)] [This paragraph was added by Maharashtra 26 of 1962, Section 3(a).] 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:] [This portion was substituted for the portion beginning with the words 'begins to manufacture' and ending with the words and bracket 'such commencement' by Maharashtra 9 of 1988, Section 3(a).]

[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:] [This proviso was inserted by Maharashtra 9 of 1988, Section 3(1)(c)(ii).][ [Provided further that,] [This proviso was deemed always to have been substituted by Maharashtra 45 of 1973, Section 2(1).] 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] [These words were inserted by Maharashtra 13 of 1986, Section 3(1)(c)(iii)(B).] as may be specified in this behalf by the State Government in such notification; and thereupon the provisions of [this sub-clause] [These words were substituted for the words 'this Clause' by Maharashtra 13 of 1986, Section 3(1)(c)(iii)(C).] shall not apply in those areas or part thereof or in relation to such new industrial undertaking [or class of new industrial undertaking.] [These words were added by Maharashtra 13 of 1986, Section 3(1)(c)(iii)(D).]

(b)In those parts of the State not mentioned in [sub-clause] [These words were substituted for the word 'paragraph' by Maharashtra 13 of 1986, Section 3(2)(a).] (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] [This portion was substituted for the portion beginning with the words 'manufactures or produces' and ending with the words and bracket 'such commencement' by Maharashtra 9 of 1988, Section 5(b).] be leviable at half the rates specified in the Schedule to this Act:

[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:] [This proviso was inserted by Maharashtra 13 of 1986 Section 3(2)(b).][ [Provided further that] [This proviso was deemed always to have been substitutes by Maharashtra 45 of 1973, Section 2(2).] 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,] [These words were inserted by Maharashtra 13 of 1986, Section 3(2)(c)(ii).] 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.] [These words were added by Maharashtra 13 of 1986, Section 3(2)(c)(iii).]

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