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KARNATAKA ELECTRICITY (TAXATION ON CONSUMPTION) ACT, 1959
KARNATAKA ELECTRICITY (TAXATION ON CONSUMPTION) ACT, 1959
14 of 1959
10th September, 1959
STATEMENT OF OBJECTS AND REASONS [KARNATAKA ACT No. 14 OF 1959] Karnataka Gazette, Extraordinary, dated 4-8-1959 Different rates of taxation on consumption of electricity have been in force since the Reorganisation of States in the several areas of the State and it has been considered necessary to have a uniform tax structure all over the State. This uniform structure could not however be introduced until the tariff structure was made uniform. The State Electricity Board has introduced a uniform tariff structure all over the State with effect from 1st July, 1959. As it was necessary to introduce the uniform tax structure simultaneously with the introduction of uniform rates, an ordinance was promulgated on 23rd June, 1959. This ordinance is generally on the lines of the Karnataka Electricity (Taxation on Consumption) Act, 1950 as amended by the Karnataka Electricity (Taxation on Consumption) Amendment Act, 1957. The present Bill is intended to replace the Ordinance.
An Act to provide for the levy of tax on the consumption of electrical energy in the State of Karnataka. Whereas, it is expedient to provide for the levy of tax on consumption of electrical energy in the State of Karnataka; Be it enacted by the Karnataka State Legislature in the Tenth Year of the Republic of India as follows
Section1 Short title, extent and commencement
(1) This Act may be called the Karnataka Electricity (Taxation on Consumption) Act, 1959.
(2) It extends to the whole of the State of Karnataka.
(3) The provisions of this Act, except Section 13, shall be deemed to have come into force on the first day of July, 1959.
Section2 Definitions
In this Act, unless the context otherwise requires,-
(1) "Consumer" includes a local authority, company or other person to whom energy is supplied by a licensee on payment of charges or otherwise, and a licensee or other person who consumes energy generated by himself, but does not include a licensee to whom energy is supplied by the State Electricity Board for supply to others; and the word "consume" with its grammatical variations shall be construed accordingly;
Explanation. Where a licensee to whom energy is supplied by the State Electricity Board for supply to others, himself consumes any part of the energy, he shall be deemed to be a consumer in respect of energy so consumed;
(2) "Energy" means electrical energy;
(3) "Licensee" means.
(a) the State Electricity Board constituted under Section 5 of the Electricity (Supply) Act,1948 (Central Act LIV of 1948);
(b) any person licensed under Part II of the Indian Electricity Act, 1910 (Central Act LX of 1910), to supply energy and includes any person who has obtained the sanction of the State Government under Section 28 of the said Act; and
(c) the State Government when it is engaged in the business of supplying energy;
(4) "Notification" means a notification published in the Official Gazette;
(5) "Prescribed" means prescribed by rules made under this Act.
Section3 Levy of tax on consumption of energy
Subject to the provisions of this Act, there shall be levied and paid to the State Government on the units of energy consumed every month, a tax (hereinafter referred to as "electricity tax") calculated at a rate not exceeding twelve paise per unit of energy as may, by notification, be specified by the State Government, and different rates may be specified in respect of different classes of consumers:
Provided that where the units of energy supplied to a consumer for nondomestic purposes are not determined by a meter, but.
(a) the units of energy consumed are determined on the basis of any formula adopted by the licensee, the electricity tax shall be levied and paid on the units of energy determined on the basis of such formula; or
(b) where flat rates are charged by the licensee for the supply of energy to any consumer, the electricity tax shall be levied and paid as follows
Section4 Payment of electricity tax
(1) Every licensee shall collect and pay to the State Government at the time and in the manner prescribed, the electricity tax payable under this Act on the units of energy supplied by him to consumers. The tax so payable shall be a first charge on the amounts recoverable by the supplier 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 the amounts due to him for the energy supplied by him he shall not be liable to pay the tax in respect of the energy so supplied.
(2) A licensee may be granted a rebate of such amount, as may from rime to time be determined by the State Government regard being had to the cost of collection of the electricity tax incurred by such licensee:
Provided that the amount of rebate shall not exceed two per cent of the electricity tax collected by the licensee.
(3) Every person, who consumes energy generated by himself, or who supplies energy to any other person free of charge shall pay, or collect and pay, as the case may be, to the State Government, at the time and in the manner prescribed, the electricity tax payable under Section 3 on the units of energy consumed by himself or supplied to such other person.
(4) When any consumer fails or neglects to pay at the time and in the manner prescribed, the amount of electricity tax due from him, 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 7, after giving not less than seven clear days' notice in writing to such persdn, cut off supply of energy to such person; and he may, for that purpose, exercise the power conferred on a licensee by subsection (1) of Section 24 of the Indian Electricity Act, 1910, for the recovery of any charge or sum due in respect of energy supplied by him.
(5) Nothing in this section shall apply.
(i) to any person who generates energy for the purpose of supplying it for the use of vehicles or vessels;
(ii) to the consumption of energy generated by means of generators not exceeding 11. Substituted for the words "five kilowatts" by Act No. 7 of 1998 and shall be deemed to have come into force w.e.f. 24-10-1997. [ten kilowatts] in capacity.
Section5 Books of account, etc.
Every licensee and every person not being a licensee referred to in sub-section (3) of Section 4 shall 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, 22. Substituted for the words "showing the units of energy consumed by him or supplied by him to each consumer, as the case may be, and the amount of tax payable thereon and recovered or paid by him under this Act, or showing such other particulars as may be prescribed" by Act No. 5 of 1982 and shall be deemed to have come into force w.e.f. 29-12-1981. [showing the units of energy consumed by him and the total units of energy supplied by him to consumers, and the amount of tax payable thereon under this Act and such other particulars as may be prescribed.]
Section6 Inspecting Officers
(1) The State Government may, by notification appoint Inspecting Officers to inspect the prescribed books of account kept under Section 5.
(2) The Inspecting Officers shall perform such duties and exercise such powers as may be prescribed for the purpose of carrying into effect the provisions of this Act and the rules made thereunder.
(3) Every Inspecting Officer appointed under this section shall be deemed to be a public servant within the meaning of Section 21 of the Indian Penal Code (Central Act XLV of 1860), and the Prevention of Corruption Act, 1947 (Central Act II of 1947).
Section7 Recoveries
Any sum due on account of electricity tax, if not paid at the time and in the manner prescribed, shall be deemed to be in arrears, and thereupon such interest not exceeding twenty-four per cent per annum which the State Government may by general or special order fix shall be payable on such sum; and the sum, together with any interest thereon, shall be recoverable either through a civil court or as an arrear of land revenue.
(i) if the sum was payable under sub-section (1) of Section 4 either from the consumer or, subject to the proviso to the said subsection from the licensee, at the option of the State Government;
(ii) if the sum was payable under sub-section (3) of Section 4, either from the consumer or from the person supplying energy free of charge, at the option of the State Government, or from the person who generates energy for his own consumption.
Section8 Power of State Government to notify exemptions and reductions of tax
The State Government may, by notification, make an exemption or reduction in rate in respect of the tax payable under this Act.
(i) on energy supplied or consumed for any specified purpose; or
(ii) by any class of consumers.
Section8A Dispensing with the performance of certain contracts
11. Section 8-A inserted by Act No. ,13 of 1990 and shall be deemed o have been inserted w.e.f. 21-11-1980. [Notwithstanding anything contained in any law for the time being in force or in any judgment, decree or order of any Court or in any contract or instrument having force by virtue of any such law, but subject to Section 8.
(a) the performance of any contract by the State Government or the licensee in so far as it provides for reimbursement or indemnification in favour of the consumer, of or for any amount levied on or collected from him as tax under this Act shall be and shall be deemed always to have been dispensed with and any amount due or payable by the State Government or the licensee to a consumer by way of such reimbursement or indemnification under the contract, including the amount of interest, if any, shall be deemed to be wholly discharged;
(b) no Civil Court shall entertain any suit or proceeding against the State Government or the licensee for the recovery of any amount by way of such reimbursement or indemnification including interest, if any;
(c) all suits and proceedings (including appeals, revisions, attachments or execution proceedings) pending on the said date against the State Government or the licensee for the recovery of any such amount shall abate :
Provided that nothing in this section shall entitle the State Government licensee for refund of any amount already paid by way of reimbursement or indemnification before the commencement of the Karnataka Electricity (Taxation on Consumption) (Amendment) Act, 1990.]
Section9 Penalties
(1) If any person liable under Section 5 to keep books of account or submit returns fails to keep or submit the same in the manner prescribed or obstructs an Inspector in the exercise of his powers and duties under this Act, or contravenes any rule made under Section 10, he shall, on conviction, be punished with fine which may extend to five hundred rupees.
(2)
(a) Where an offence under sub-section (1) 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 clause shall render any such person liable to any punishment provided in the aforesaid sub-section 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.
(b) Notwithstanding anything contained in clause (a) where an offence under sub-section (1) 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 sub-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 of the firm.
Section10 Power to make rules
(1) The State Government may, by notification, make rules to carry out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, the State Government may make rules.
(a) prescribing the time and manner of payment of the electricity tax under Sections 3 and 4;
(b) prescribing the form of the books of account to be kept and the times at which, the form in which and officers to whom the returns required by Section 5 shall be submitted;
(c) prescribing the powers and duties of Inspecting Officers; and
(d) providing for any other matter for which there is no provision or insufficient provision in this Act and for which provision is, in the opinion of the State Government, necessary for giving effect to the provisions of this Act.
Section11 Rules and Notifications to be laid before State Legislature
Every rule made under Section 10 and every notification issued under Section 8 or 14 shall be laid as soon as may be after it is made or issued 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 or more sessions and if, before the expiry of the said period, either House of the State Legislature directs any modification in such rule or notification or directs that such rule or notification shall not have effect, and if the modification or direction is agreed to, by the other house the said rule or notification as the case may be, shall thereafter have effect only in such modified form, or be of no effect, as the case may be.
Section12 Repeal and savings
The Karnataka Electricity (Taxation on Consumption) Act, 1950 (Karnataka Act XX of 1950), as in force in the Karnataka Area, Part II of the Bombay Finance Act, 1932 (Bombay Act II of 1932) as in force in the Bombay Area and the Madras Electricity Duty Act, 1939 (Madras Act V of 1939), as in force in the Madras Area, shall stand repealed:
Provided that such repeal shall not affect.
(a) the previous operation of the said enactments or anything duly done or suffered thereunder;
(b) any right, privilege, obligation or liability, acquired, accrued or incurred under the said enactments; or
(c) any penalty, forefeiture or punishment incurred in respect of any offence committed against the said enactments; or
(d) any investigation, legal proceeding (including assessment proceeding) or remedy in respect of any such right, privilege, obligation, liability, forfeiture or punishment as aforesaid: and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forefeiture or punishment may be imposed as if this Act had not been passed.
Section13 Repeal of Karnataka Ordinance No. 2 of 1959 and savings
The Karnataka Electricity (Taxation on Consumption) Ordinance, 1959, is hereby repealed; Notwithstanding such repeal.
(i) any right, privilege, obligation or liability acquired, accrued or incurred under the said Ordinance;
(ii) any penalty, forfeiture or punishment incurred in respect of any offence committed against the said Ordinance; and
(iii) any appointment, notification order, rule or form, made or issued or anything done or any action whatsoever taken under the said Ordinance; shall be deemed to have been acquired, accrued or incurred, or made, issued, done or taken under this Act at the relevant time.
Section14 Power to remove difficulties
(1) If any difficulty arises in giving effect to the provisions of this Act in consequence of the transition to the said provisions from the provisions of the enactments repealed by Section 12, the State Government, may, by notification make such provisions as appear to it to be necessary or expedient for removing the difficulty.
(2) If any difficulty arises in giving effect to the provisions of this Act (otherwise than in relation to the transition from the provisions of the enactments repealed by Section 12), the State Government may, by notification make such provisions, not inconsistent with the purposes of this Act as appear to it to be necessary or expedient for removing the difficulty.
RULE
KARNATAKA ELECTRICITY (TAXATION ON CONSUMPTION) RULES, 1959
Rule1 Title
These rules may be called the Karnataka Electricity (Taxation on Consumption) Rules, 1959.
Rule2 Definitions
In these rules, unless the context otherwise requires.
(a) "Form" means a form appended to these rules;
(b) "Inspecting Officer" means an Inspecting Officer appointed under the Ordinance;
(c) "Non-licensee" means a person not being a licensee, who generates energy for his own consumption or supplies the same to any other person free of charge;
(d) "Section" means a section of the Ordinance.
Rule3 Time and Manner of Collection and Payment
(1) A licensee shall include the electricity tax leviable under the Ordinance as a separate item in the bill of charges for the.energy supplied by him and shall recover the same from the consumer along with his own charges for the supply of such energy. 11. Substituted for the second sentence and the proviso by GSR 254, dated 5-8-1978 In respect of the tax so collected by him in a month, the licensee shall credit into a Government Treasury.
(a) an amount equal to the average monthly tax paid by him during the preceding 12 months, within two months after the expiry of such month; and
(b) an amount equal to the difference between the amount payable under clause (a) and the tax actually collected in that month, within one month after the expiry of the above said two months.
(2) Every non-licensee shall, in respect of energy consumed by himself or supplied by him, pay, or collect and pay, as the case may be, to the State Government, the electricity tax at the appropriate rates, by crediting the amount of tax due in respect of every calendar month into a Government Treasury within a period of thirty days from the end of that month.
(3)22. Sub-rule (3) inserted by GSR 254, dated 5-8-1978 If the electricity tax payable is not paid within the time stipulated in clauses (a) and (b) of sub-rule (1) and sub-rule (2) by the licensee or the non-licensee as the case may be, interest shall be payable for the period of delay at the rate for the time being fixed by the Government under sub-section (1) of Section 7.
Rule4 Books of Account
(1) The books of account to be kept by a licensee under Section 5 shall be in Form A and shall contain the following particulars namely.
(i) number of units of energy supplied for different classes of consumers specified in the notification under Section 3:
(ii) description of the premises to which the energy is supplied;
(iii) amount of electricity tax with the rate charged shown separately in respect of the different classes of consumers;
(iv) date of disconnecting the supply of energy on failure of payment of electricity tax: Provided that the licensee may furnish particular (ii) in a separate statement to the satisfaction of the Inspecting Officer.
(2) The books of account to be kept by a non-licensee under Section 5 shall contain the following particulars, namely.
(i) place of generation of energy;
(ii) number of units of energy consumed by himself and the amount of tax payable thereon;
(iii) number of units of energy supplied by him to others and the amount of tax payable and recovered thereon.
(3) The books of units of account shall be maintained up-to-date.
Rule5 Submission of Returns
(1) The following monthly returns shall be submitted, in duplicate by a licensee, one copy to the Deputy Commissioner of the district and another to the Electric Inspector to Government, Bangalore, before the 15th of the month next after that following the month to which the return pertains, namely.
(i) a return in Form B;
(ii) a return in Form C, and containing the following particulars.
(a) names and addresses of consumers who have made default in payment of electricity tax; and
(b) amount of electricity tax due from such consumers showing separately cases that have become irrecoverable under the proviso to sub-section (1) of Section 4:
Provided that the Karnataka State Electricity Board shall submit returns in Forms B and E in triplicate, to the Electric Inspector to Government.
(2) Monthly returns in Forms 'B' and 'D' shall be submitted, by a non-licensee to the Officers and at the times specified in sub-rule (1).
Rule6 Inspection of Books of Account
An Inspecting Officer may, at any time during the working hours of the office of a licensee or non-licensee, as the case may be, require him to produce for inspection at the registered or other office, such books and records in his possession or control as may be deemed necessary by the Inspecting Officer for ascertaining or verifying the amount of electricity tax leviable, collected and credited to the State Government under the Ordinance.
Rule7 Power of entry of Inspecting Officers
An Inspecting Officer may enter any premises where energy is, or is believed to be supplied by a licensee, or supplied or consumed by a non-licensee for the purpose of.
(i) verifying the statements made in the books of account kept and returns submitted by the licensee or non-licensee;
(ii) checking the amount of energy consumed or supplied as mentioned in the returns and accounts by inspecting meters and meter cards;
(iii) verifying the particulars in connection with the levy of electricity tax.
Rule8 Reading of Meters
(1) A licensee shall in respect of energy liable to electricity tax under the Ordinance cause the meter of every consumer to be read, as far as possible, on the same date, in each month, and record the units of energy consumed in the month. The period between two such consecutive readings shall be reckoned as one month, for the purpose of calculation of electricity tax.
(2) Every consumer shall allow a licensee or any person authorised by him in writing in this behalf, for the purpose of reading or testing the reading of meters, to enter, between sun-rise and sun-set, any premises in which a meter is or is believed to be installed.
Rule9 Adjustments and Refunds
(1) A licensee shall make allowance for fast and slow meters and incorrect readings, after intimating the same to the Inspecting Officer.
(2) Electricity tax recovered in excess, if any, during the month may be refunded, after verification, by the licensee either in cash or by adjustment in the bills for the future months.
Rule10 Special Provisions for Non-Licensees
(1) Every non-licensee shall instal energy meters at such points and in such manner as may be specified in writing by the Inspecting Officer and maintain them at all times in proper order. 11. Proviso to sub-rule (1) added by Notification No. PWD 18 ETS 61, dated 28-11-1961.
Provided that a non-licensee shall not, on account of the non-availi- ability of the energy meters be required to install an energy meter, if the Inspecting Officer certifies to that effect.]
11. Sub-rule (2) inserted by Notification No. PWD 18 ETS 61, dated 28-11 -1961. [(2) Where in pursuance of sub-rule (1) no energy meter has been installed by a non-licensee, the consumption of the Electrical energy for the purpose of calculation of Emectricity Tax shall be reckoned on the basis of the total connected load on the Generatorin Kilowatts and the numbers of hours of operation.] 22. The existing sub-rules (2) and (3) renumbered as sub-rules (3) and (4) by Notification No. PWD 18ETS 61, dated 28-11-1961.
(3) An Inspecting Officer shall have power to enter the premises of any such person for the purpose of inspecting the meter and verifying the correctness of readings and for ensuring conformity with the directions issued by him under sub-rule (1).
(4) If an Inspecting Officer has reason to doubt the accuracy of any meter installed under sub-rule (1), he shall refer the matter to the Electric Inspector to Government, Bangalore. The Electric Inspector or any person deputed by him in this behalf may thereupon enter the premises of such person for the purpose of testing the meter.]
APPENDIX A FORM A
FORM A
Name of Consumer: Purpose for which energy is consumed: Address:
Rate of tax per unit:
Month
Meter Reading
Consumption
Balance
Demand
Total
Collections
Remarks with dates of disconnection for nonpayment
Tax
Energy Charges
Tax
Energy Charges
Tax
Energy Charges
Rs.P.
Rs.P.
Rs.P.
Rs.P.
Rs.P.
Rs.P.
Rs.P.
January
February
March
April
May
June
July
August
September
October
November
December
APPENDIX B FORMB
FORM B
Monthly return showing information regarding energy supplied/consumed, electricity tax charged thereon recovered and paid to Government during the month of ..... 19 .....
SL. No.
Quantity of Energy Supplied/Consumed
Total units
Units exempted from Tax
Total Net Units
Rate of Tax per Unit
Amount of Tax
Adjustment and refunds allowed
Transfers to disconnected ledgers
Add recoveries from consumer disconnected
Total Tax
Details of amount paid to Treasury
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
1.
A For lights, fans etc., as per item 1-A(a), B overleaf. (a) LT-l-(Non-Commercial lights and fans) (b) LT-3 (Commercial Non Industrialexcluding Cinemas) (c) LT-7 1 B Village Panchayats having less than 5,000 population in respect of energy consumed for their water supply as per item 1(B) overleaf 2. For non-commercial heaters, pumps, all electric home, Agriculture pumps, street light etc., as per 2(a)(b)(c)(d) overleaf. (a) LT-
2
(Non-Commercial combined lighting and heating excluding A.E.H.); (b) LT-2 A.E.H. Installations (c) ET-4 Irrigation Pump sets, (d) LT-6 Street Lights-Public lights.
3.
Industrial motive and power commercial heating, cinemas etc., as per item 3(a), (b) and (c) overleaf, (a) LT-5 Commercial and (b) Industrial Heating and motive power; (c) LT-3 (Cinemas including Teporary Cinemas)
4.
For Industrial Establishments etc., at 2.2 KV or above as per item No. 4i(c) overleaf. (A)HT-l HTl- AHT-2 (B) HT-4 (Bulk-supply to Colonies maintained by High Voltage consumers) (C) HT-3 (Rural Electric Co-operative Societies) (D) Interstate Supplies; (E) Licencees
5.
For large electro, Chemical and electro Metallurgical Loads as per Item No. 5 overleaf
6. For other purposes as per item 6, 7, 8 overleaf (a) HT-5 (b) LT-8 (c) LT-9
7.
Interest on belated payments by the consumers
8.
Free lighting to Board Employees (a) A.E.H. (b) Non A.E.H.
9.
Karnataka Electricity Board Offices, stores, workshops etc.;
10.
Street lights, or yard lights in the premises of Electric Colonies and Offices etc.
11. Consumers who generate for their own consumption or supply the same to other persons free of charge as per Item 9 overleaf.
APPENDIX B1 FORMB1
Over Leaf of the FORM-B
ItemNo.
CLASS OF CONSUMERS
1
2
1.
2.
3.
(I) All consumers supplied with energy for.
(A) Lights, Fans, Radios, Household appliances like coffee grinders; Electric Shavers, Meat Choppers, Hair drying machines in;
(a) Private houses (b) Clubs (c) Hostels (d) Hospitals (e) Charitable Institutions (f) Schools (g) Colleges (h) Polytechnics (i) Temples, Mosques, Churches and other religious and Institutions (j) Shops (k) Offices (1) Hotels, Restaurants (m) Photographic studios (n) X-Ray installations and advertisement and exterior Illuminations;
(B) Village panchayats having less than 5000 population in respect of energy consumed for their water supply.
(C) Bulk supply to lights and fans as detailed in Sub-Item
(a) above including street lights where the consumer is purchasing powers at high voltage for Industries and other purposes and where distribution lines are permitted to be owned by the consumer in his premises;
(a) Non-commercial heaters, pumps, refrigerators, air-conditioners and other domestic appliances metered separately and
(b) Bonafide domestic use of all electric home having mixed loads of lights, fans, radios, where permitted pumps, heaters, refrigerators etc.
(c) Agricultural pumps (either on low or high voltage) and
(d)Street lights maintained by Corporations, Municipalities, Taluk and other local boards, Muzrai institutions and village panchayats;
(a) Industrial motive and heating power supplied at low voltage;
(b).Commercial Cookers, Heaters, Refrigerators and Air-Conditioner equipments;
(c).Cinemas including temporary Cinemas (Excluding Bars, Hotels or Residential Quarters attached to the Cinemas) CLASS OF CONSUMERS:
4. Industrial establishments, Municipal Corporations, Large Educational Institutions (with Workshops or Laboratories) Hotels, Film Studios, Non-Industrial establishments, Research Institutions other than Central Government, Seasonal Industries at a voltage of 2.2 V or above. 5. Large Electro-chemical and Electro-metallurgical loads including those using Electric Arc furnaces with contract demand; (a) 6,000 KVA to 7,999 KVA; (b) 8,000 KVA and above; 6. Temporary bulk supply for a period not exceeding 12 months; 7. With temporary power for lights, fans, radio receivers and other small appliances; 8. Industrial motive and bearing purpose temporarily; 9. Consumers not being licensees who generate energy for their own consumption or supply the same to other persons free of charge.]
APPENDIX C FORM C
FORM C
Monthly return showing particulars of Consumers of energy who have defaulted in payment of electricity tax during the month of ............ 19
Name and address of the Consumer
Number of units supplied/consumed For Item Nos.as given on the
Back of From 'B'
Items 1&7
Item 2
ItemS
Item 4
ItemS
Item 6
Items 8&9
1 2 3 4 5 6 7 8
Amount of Amount that Period for Reference to Remarks Electricity tax payable has become irrecoverable under the subsection (1) of Section 4 which electricity tax is payable Ledger Account No. (Action taken, if any, by the licensee for recovery) 9 10 11 12 13
APPENDIX D FORM D
FORM D
Monthly return showing particulars of persons to whom energy is supplied
by a non-licensee and who have defaulted in payment of electricity
tax during the month of.............19
Name and address of the person to whom energyis supplied
Number of units of energy supplied
Amount of electricity tax payable
Period for which electricity tax is payable
Reference to Ledger Account Number
Remarks (Action taken, if any, by the non-licensee for recovery)
1 2 3 4 5 6
APPENDIX E FORM E
FORM E
Statement showing Demand, Collection and Balance of Tax of ....... Division
for the month of ........ 19
SI. No.
Name of Division
Opening balance
Demand
Total
Collection
Closing balance
Remarks
Total
Rs. nP.
Rs. nP.
Rs. nP.
Rs. nP.
Rs. nP.
