¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, +ÉìMÉº]õ 8, 2016/¸ÉÉ´ÉhÉö 17, ¶ÉEäò 1938

1

RNI  No. MAHENG /2009/35528

¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ
+ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö
ºÉÉä¨É´ÉÉ®úúú, +ÉìMÉº]õ 8, 2016/¸ÉÉ´ÉhÉö 17, ¶ÉEäò 1938

[{ÉÞ¹`ä 17,  ËEò¨ÉiÉ : ¯û{ÉªÉä  27.00

´É¹ÉÇ 2, +ÆEòú 54(2)]

+ºÉÉvÉÉ®úhÉ  Gò¨ÉÉÆEòú  85
|ÉÉÊvÉEÞòiÉ  |ÉEòÉ¶ÉxÉ
¨É½þÉ®úÉ¹]Åõ Ê´ÉvÉÉxÉ¨ÉÆb÷³ýÉSÉä  +ÊvÉÊxÉªÉ¨É ´É ®úÉVªÉ{ÉÉ±ÉÉÆxÉÒ |ÉJªÉÉÊ{ÉiÉ  Eäò±Éä±Éä +vªÉÉnäù¶É ´É Eäò±Éä±Éä  Ê´ÉÊxÉªÉ¨É +ÉÊhÉ
Ê´ÉÊvÉ ´É xªÉÉªÉ Ê´É¦ÉÉMÉÉEòbÚ÷÷xÉ +É±Éä±ÉÒ Ê´ÉvÉäªÉEäò (<ÆOÉVÉÒ +xÉÖ´ÉÉnù).

In pursuance of clause (3) of article 348 of the Constitution of India, the following translation
in English of the Maharashtra Electricity Duty Act, 2016 (Mah. Act No. XXVI of 2016),  is hereby
published  under  the  authority  of  the  Governor.

By  order  and  in  the  name  of  the  Governor  of  Maharashtra,

N.  J.  JAMADAR,
Principal  Secretary  and  R.L.A.  to  Government,
Law  and  Judiciary  Department.

MAHARASHTRA  ACT  No.  XXVI  OF  2016.
(First  published,  after  having  received  the  assent  of  the  Governor  in  the
“Maharashtra  Government  Gazette”,  on  the  8th  August  2016.)

An  Act  to  provide  for  levying  a  duty  on  consumption  of
electrical  energy  in  the  State  of  Maharashtra  and  for  matters

connected  therewith  or 

incidental  thereto.

WHEREAS  due  to  the  enactment  of  the  Electricity  Act,  2003  by
the  Central  Government,  radical  changes  have  been  ushered  in  the
management  of  generation,  transmission  and  supply  of  electricity,  and
new  concepts 
like  power  trading,  exchange  of  power,  open  access,
de-licensing    of  electricity  generation,  etc.  have  been  introduced  which
are  not  the  part  of  the  Maharashtra  Electricity  Duty  Act;

36  of
2003.

XL  of
1958.

AND  WHEREAS  after  considering  the  changes  made  by  the  said
Electricity  Act,  the  Government  of  Maharashtra  considers  it  expedient
to make a comprehensive law to provide for the levy of a duty on consumption
of  electrical  energy  in  the  State  of  Maharashtra  covering  all  categories
of  electricity  consumers  as  per  the  said  Electricity  Act, by  repealing  the

¦ÉÉMÉ +É`ö----85-1

(1)

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Short title,
extent and
commence-
ment.

Definitions.

existing  Maharashtra  Electricity  Duty  Act;  it  is  hereby  enacted  in  the
Sixty-seventh  Year  of  the  Republic  of  India  as  follows  :—

XL  of
1958.

1.
Act,  2016.

(1) This  Act  may  be  called  the  Maharashtra  Electricity  Duty

(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.

2.

(1)
In  this  Act,  unless  the  context  requires  otherwise,—
(a) “Captive  generation”  means  an  energy  generated  from  a
‘Captive  generating  plant’  defined  in  clause (8)  of  section  2  of
the  Electricity  Act,  and  the  rules  made  thereunder  by  the  Central
Government  in  this  behalf ;

(b) “Co-generation”  means  an  energy  generated  in  a  process,
which  simultaneously  produces  two  or  more  forms  of  useful  energy
including  electricity ;

(c) “Commission”  means  the  Maharashtra  Electricity  Regulatory
Commission  constituted  by  the  State  Government  under  section
82  of  the  Electricity  Act ;

(d) “consumer”  means  any  person  who  is  supplied  with  electricity
for  his  own  use  by  a  licensee  or  the  Government  or  by  any  other
person  engaged  in  the  business  of  supplying  electricity  to  the  public
under  the  Electricity  Act,  or  any  other  law  for  the  time  being
in  force  and  includes  any  person  whose  premises  are  for  the  time
being  connected  for  the  purpose  of  receiving  electricity  with  the
works  of  a  licensee,  the  Government  or  such  other  person,  as
the  case  may  be ;

(e) “ consumption  charges ”  means  the  charges  levied  by  the
licensee  under  this  Act  for  the  energy  consumed  by  a  consumer
which  shall  include  the  fixed  charges  such  as  demand  charges,
variable  charges  such  as  energy  charges,  fuel  adjustment  charges
and  reliability  charges,  as  per  the  tariff  approved  by  the  Commission,
but  does  not  include  the  penal  charges  or  incentives,  for  delayed
or  prompt  payment,  power  factor,  harmonics,  load  factor,  interest
charged  thereof  and  compounding  charges  on  assessment,  as  the
case  may  be ;

(f) “Electrical  Inspector”  means  a  person  appointed  by  the  State
Government  under  sub-section (1) of  section  162  of  the  Electricity
Act ;

(g) “Electricity  Act”  means  the  Electricity  Act,  2003  (36  of  2003);
(h) “Electricity  Duty  Inspector”  means  a  person  appointed  by

the  State  Government  under  sub-section (1)  of  section  8 ;

(i) “energy”  means  electrical  energy  generated,  transmitted,

distributed,  consumed,  traded  or  wheeled  for  any  purpose ;

(j) “generating  company”  means  any  company  or  body  corporate
or  association  or  a  body  of    individuals,  whether  incorporated  or
not,  or  artificial  juridical  person,  which  owns  or  operates  or  maintains
a  generating  station ;

(k) “Government”  or  “State  Government”  means  the  Government

of  Maharashtra ;

(l) “Independent  Power  Producer  (IPP)”  means  a  producer  of
electrical  energy  which  is  not  a  public  utility  but  which  makes
electrical  energy  available  for  sale  to  utilities  or  end  users ;

¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, +ÉìMÉº]õ 8, 2016/¸ÉÉ´ÉhÉö 17, ¶ÉEäò 1938

3

(m) “industry”  means  an  industrial  undertaking  declared  as  such
under  any  other  law  for  the  time  being  in  force  in  the  State
of  Maharashtra  and  includes  the  industries  covered  by  the  various
industrial  policies  declared  by  the  State  Government,  from  time
to  time ;

(n) “licensee”  means  a  person  who  has  been  granted  licence
under  section  14  of  the  Electricity  Act,  for  transmission,  distribution,
supply,  trading  in  electricity  and  includes  those  who  hold  status
of  a  deemed  licensee  and  also  those  exempted  under  section  13
of  the  Electricity  Act ;

(o) “open  access”  means  the  non-discriminatory  provision  for
the  use  of  transmission  lines  or  distribution  system  or  associated
facilities  with  such  lines  or  system  by  any  licensee  or  consumer
or  a  person  engaged  in  generation  in  accordance  with  the  regulations
made  by  the  Commission ;

(p) “prescribed”  means  prescribed  by  rules  made  under  this

Act ;

(q) “Renewable  Energy” means  the  grid  quality  electricity  generated
from  Renewable  Energy  Sources,  which  are  a  part  of earth’s natural
environment and  can  replenish  with  the  passage  of  time,  either  through
biological  reproduction  or  other  naturally  recurring  processes,  such as
sunlight,  wind,  rain,  tides,  waves,  geothermal  heat,  biomass,  bio-
fuels  but  does  not  include  fossil  fuel;

(r) “Renewable  Energy  Sources”  means  the  renewable  sources
such as Mini, Micro and Small  Hydro, Wind, Solar, Biomass  including
Bagasse  or  Agricultural  Waste,  Bio-fuel,  urban  or  Municipal  Solid
Waste,  Industrial  Waste  and  such  other  sources  recognised  or
approved  by  the  Ministry  of  New  and  Renewable  Energy  of  the
Government  of  India;

(s) “Schedule”  means  the  Schedule  appended  to  this  Act;
(t) “Standby  generation”  means  generation  of  electricity  done
in  absence  of  existing  licensee’s  electric  supply  due  to  failure  or
interruption  or  load  shedding  or  outage  taken  by  electricity  supplier
on  account  of  maintenance,  repairs,  but  not  due  to  the  disconnection
of  supply  in  default  of  payment  as  per  the  provisions  of  section
56  of  the  Electricity  Act ;

(u) “unit”  means  unit  of  measurement  of  energy  consumed  in

36  of
2003.

Kilowatt  per  hour  (kWh).
(2)  Words  and  expressions  used  in  this  Act  but  not  defined  herein
shall  have  the  same  meanings  as  assigned  to  them  under  the  Electricity
Act,  2003.
3.

(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,  a  duty  (hereinafter  referred  to  as
“ Electricity  Duty ” )  at  the  rates  classified  as  per  the  Tariff  Schedule
of  the  Commission,  from  time  to  time,  on  the  basis  of  use  of  the
premises  by  the  consumer  on  whose  name  energy  is  supplied  by  the
licensee,  or  a  consumer  who  is  consuming  energy  produced  from  an
independent  source  other  than  that  supplied  by  the  licensee,  for  his
own  use  as  specified  in  the  Schedules,  which  are  based  on  the  following
classifications 

:—

(a) the  consumption  charges  where  energy  is  supplied  by  the

licensee;

¦ÉÉMÉ +É`ö----85-1+

Duty  on  units
of  energy
consumed.

4

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Explanation.—For  the  purpose  of  this  sub-section,  “ use  of  the
premises  by  the  consumer  on  whose  name  energy  is  supplied ”  means
the  basis  of  purpose  for  which  the  consumer  in  whose  name  supply
has  been  released  and  measured  by  the  meter  installed  at  point  of
supply  by  the  licensee,  on  which  the  consumption  charges  are  billed
as  per  the  tariff,  however,  in  huge  industrial  parks,  commercial  premises
or  malls  where  electricity  is  supplied  at  single  point  or  as  bulk  consumers
and  further  it  is  re-distributed  as  one  of  the  utility  service  provided
by  the  owner  of  the  premises  to  the  end  users  occupying  the  area
on  lease  or  rent  or  otherwise,  whose  purpose  of  use  of  electricity
at  the  user’s  end  may  vary  categorically ;

(b) units  of  energy  consumed  by  a  person  and  energy  produced

through  the––

(i) Captive  generation ;

(ii) Co-generation ;

(iii) Standby  generation ;

(iv) Renewable  Energy ;  or

(v)

Independent  Power  Producer 

(IPP) ;

(c) units  of  energy  consumed  which  are  not  covered  under

clauses (a)  and (b),  that  is,  open  access  or  other  sources.

(2)  Electricity  duty  shall  not  be  levied  on  the  consumption  charges  or

energy  consumed,—

(i) by  the  State  Government  excluding  the  public  undertakings ;

(ii) by the Central Government excluding the public undertakings ;

(iii) for  the  purposes  of,  or  in  respect  of  a  school  or  college  or
institution imparting education or training, students’ hostels, hospitals,
nursing homes, dispensaries, clinics, public streets lighting, public water
works, sewerage systems, public gardens including zoos, public museums,
administrative  offices  forming  whole  or,  as  the  case  may  be,  a  part  of
system  run  by  any  local  bodies  constituted  under  any  law  for  the  time
being in force in the State of Maharashtra ;

(iv) by  the  Government    hostels ;

(v) by any licensee,  or  by any other person engaged in the business
of  supplying  electricity  to  the  public  under  the  Electricity  Act,  for  the
purposes  directly  connected  with  construction,  maintenance,  operation
of any transmitting and distributing system, including the losses incurred
therein ;

(vi) by any generating company for the purposes directly connected

with  construction,  maintenance  and  operation  of  generating  plant ;

(vii) where  the  energy is  generated by  any  person  for  the  purpose
of  supplying  it  for  the  use  of  vehicles  or  vessels  excluding  Metro  and
Monorail ;

(viii) where  the  electricity  is  generated  at  a  voltage  not  exceeding

100 volts.

(3) Notwithstanding anything contained in sub-section (2), in respect of
the premises  used for  residential purposes there  shall be  levied and  paid to
the State Government an electricity duty on the consumption charges as per
Schedule  A.

¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, +ÉìMÉº]õ 8, 2016/¸ÉÉ´ÉhÉö 17, ¶ÉEäò 1938

5

4. Subject  to  the  conditions  as  it  may  impose,  the  State  Government
may,  if  considers  it  necessary  in  the  public  interest  so  to  do,  by  notification
in  the Official  Gazette,  exempt,  prospectively  or  retrospectively,  the
electricity duty on the consumption of energy, in the whole or any part of the
State, in respect of any class of premises or purposes, in such areas and for
such period as may be specified therein, or in respect of energy consumed up
to a specified limit, from the payment of the whole or any part of the electricity
duty payable as per the Schedules, having regard to—

Power  to
exempt
electricity

duty.

Power  to
modify  rates
of  electricity
duty.

Payment  and
recovery  of
electricity
duty.

(i) the  availability  and  price  of  energy  prevailing  therein  and  to
the state of industrial or agricultural development, educational, medical
aid,  facilities,  social  conditions;  and

(ii) the various  policies  and  need,  and    conditions  of  overall
development in the areas declared by general or special order, specified in
this behalf :

Provided  that,  nothing  contained  in  this  Act  shall  affect  any  order
issued  in  this  regard  before  the  commencement  of  this  Act,  and  such
order  shall  continue  to  be  in  force  till  the  period  mentioned  therein
expires,  and  where  such  period  is  not  mentioned,  any  further  order  is
issued  in  that respect  under  the  provisions of  this  Act.
5. The  State  Government  may,  by  notification  in  the Official  Gazette,
subject to such terms and conditions as may be specified therein, modify the
rates  of  electricity  duty  in  respect  of  such  class  of  consumers,  such  type  of
generation, in  such areas  and for  such period  as specified.

6.

(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, based on—

(i) the  consumption  charges  in  respect  of  energy  supplied  by  him
to consumers classified under clause (a) of sub-section (1) of section 3, as
per Schedule A ;

(ii)  the  units  of  energy  consumed  in  respect  of  energy  supplied  by
wheeling to the consumers availing open access facility classified under
clause (c)  of  sub-section (1)  of  section  3,  as  per  Schedule  C  and  also  as
per prevailing rates of  consumption charges of distribution company or
licensee  which  are  mentioned  in  Schedule  A.
(2) The duty so payable shall be a first charge on the amount recoverable
by  the  licensee  for  the  energy  supplied  or  wheeled  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 supplied or wheeled  by him, he shall  not be liable to  pay the
duty  in  respect  of  the  energy  so  supplied.

(3) Every person, who falls under clause (b) of sub-section (1) of section
3, who consumes the energy fully or partly for his own use or supplies to any
other person or persons, shall pay to the State Government, at the time and
in the manner prescribed, the proper electricity duty payable under this Act
in  respect  of  the  energy  consumed  by  him  or  by  the  consumers  to  whom  he
has  supplied  energy,  as  per  Schedule  B.  He  may  recover  the  portion  of  the
electricity  duty  on  the  energy  consumed  by  the  other  person  or  persons  to
whom  he  has  supplied  energy.

(4) Every person, not being a licensee or generating company, who falls
under clause (c) of sub-section (1) of section 3, consumes energy and utilises
fully  or  partly  for  his  own  use  or  supplies  to  any  other  person  or  persons,
shall pay to the State Government, through the licensee, at the time and in
the manner prescribed, the proper electricity duty payable under this Act in

6

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respect  of  energy  consumed  by  him  or  by  the  consumers  to  whom  he  has
supplied  energy,  as  per    Schedule  C.  He  may  recover  the  portion  of  the
electricity  duty  on  the  energy  consumed  by  the  other  person  or  persons  to
whom he has supplied the energy :

Provided that, where a person falling under sub-section (3) or sub-section
(4) has been unable to recover his dues for the energy supplied by him to any
other  person  or  persons,  he  shall  be  liable  to  pay  the  duty  in  respect  of  the
energy  so  supplied.

(5) Nothing contained in sub-sections (3) and (4) shall apply if the energy

is  supplied  to  the  licensee.

(6) Where  any  person  fails  or  neglects  to  pay,  at  the  time  and  in  the
manner prescribed, the amount of electricity duty due from him, the licensee,
or as the  case may be, the  person supplying energy, may,  without prejudice
to the right of the State Government to recover the amount under section 11,
deduct such amount of electricity duty from the amount, if any, on account of
deposit  or  refund  due,  with  the  licensee  or  the  person  supplying  energy,
after giving not less than seven clear days’ notice in writing to such consumer
or  person  to  whom  energy  is  supplied,  cut  off  the  supply  of  energy  to  such
consumer or person, if the dues are not recoverable from the deposit or refund
available  with  him;  and  he  may,  for  that  purpose,  exercise  the  powers
conferred on a licensee by sub-section (1) of section 56 of the Electricity Act,
for the recovery of any charge or sum due in respect of consumption charges
on  the  energy  consumed.

(7) The licensee shall be entitled to a rebate of such amount as may be
determined by the State Government, from time to time, regard being had to
the  cost  of  collection  of  the  duty  incurred  by  such  licensee.

(8) Notwithstanding  anything  contained  in  the  foregoing  sub-sections,
where the State Government is satisfied that there is a bona fide mistake, on
the  part  of  any  licensee  or  a  person  supplying  energy  to  the  consumers  or
consuming  energy  for  his  own  use,  in  paying  the  proper  electricity  duty,  on
account  of  wrong  meter  reading  or  misclassification  of  consumption  falling
under  any  particular  Part  or  clause  in  the  Schedule,  the  State  Government
may,  at  any  time,  by  an  order,  waive  or  write-off,  with  retrospective  effect,
the recovery of the amount of the electricity duty or any part thereof due at
the proper rate and the amount of interest thereof, if any, payable for delayed
payment  under  section  11.

7. Every licensee, and every person consuming energy, who falls under
sub-section (1)  of  section  3  shall,  save  in  respect  of  the  energy    exempted
from  the  electricity  duty  under  sub-section (2)  of  section  3,  keep  books  of
accounts  in  the  prescribed  form  and  submit  to  the  State  Government  or  to
the  officer  appointed  by  the  State  Government  in  this  behalf  the  returns  in
such  form  and  at  such  times  as  may  be  prescribed,  showing  the  units  of
electricity consumed by him, or as the case may be, supplied by him to each
consumer,  and  the  amount  of  the  duty  payable  thereon  and  recovered  or
paid by him under section 6.

8.

(1) The State  Government may,  by notification  in  Official  Gazette,
appoint any person as it thinks fit, having the prescribed qualifications to be
Electricity  Duty  Inspectors  for  the  purposes  of  this  Act.

(2) The Electricity Duty Inspectors appointed under sub-section (1) shall

work  under  the  control  of  the  Electrical  Inspector.

(3) Every  Electricity  Duty  Inspector  shall  be  deemed  to  be  a  public

servant within the meaning of section 21 of the Indian Penal Code.

45  of
1860.

Licensee,
etc.,  to  keep
books  of
accounts  and
submit
returns.

Appointment
of  Electricity
Duty
Inspectors.

2  of
1974.

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7

9.

(1) Subject  to  the  provisions  of  any  rules  made  by  the  State

Government  in  this  behalf,  an  Electricity  Duty  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  this  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  accounts

kept,  and  returns  submitted  under  section  7;

(b) checking, reading and  testing of meters;
(c) verifying  the  particulars  required  in  connection  with  the

levy  of  electricity  duty;
(iii) exercise  such  other  powers  and  perform  such  other  duties  as
may be necessary for carrying out the purposes of this Act and the rules
made  thereunder.
(2) All searches made under sub-section (1) shall be made in accordance

with  the  provisions  of  the  Code  of  Criminal  Procedure,  1973.

10.

(1) Where  any  question  arises  as  to  the  Part  or  clause  in  the
Schedules  under  which  category  consumption  of  energy  falls,  or  where  the
energy  is  consumed  for  different  utilization  purposes,  what  portion  of
consumption shall 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 sub-section (3) to, or revision under sub-section
(4)  by,  the  State  Government,  and  the  order  of  State  Government  in  such
appeal  or  revision,  be  final.

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

(4) Where no appeal is made under sub-section (3), 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),  call  for
and  examine  the  records  of  the  case.  If  it  appears  to  the  State  Government
that any decision so called for required to be modified, annulled or reversed,
the  State  Government  may,  after  giving  a  person  affected    thereby,  an
opportunity of being heard, pass such order thereon as it thinks just.

11.

(1) Any  sum  due  on  account  of  electricity  duty,  if  not  paid  to  the
State Government 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 eighteen per cent. per annum for the first three months immediately
after the time such sum has become due, and thereafter at the rate of twenty-
four per cent. per annum till such sum is paid; and the sum together with any
interest thereupon, 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 6, either
from the consumer, or, subject to the proviso to sub-section (2), from the
licensee, at the option of the State Government or any officer authorised
by the State Government in this behalf ;

Powers  of
Electricity
Duty
Inspectors.

Appellate

Authority.

Applicability
of  interest
in  case  of
delayed
payment.

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(ii) if the sum was payable under sub-section (3) of section 6, either
from the consumer or from the person supplying energy and consuming
fully or partly for his own use, or as the case may be, supplying to other
person, at the option of the State Government or any officer authorised
by the State Government in this behalf.

(2) Where the consumer or, as the case may be, the licensee or a person
other  than  the  licensee,  or  generating  company  who  falls  under  sub-section
(3) or sub-section (4) of section 6, is liable to pay electricity duty, penalty and
interest,  and  if  he  makes  payment  of  the  amount  which  is  less  than  the
aggregate of the amount of electricity duty, penalty and interest, the amount
so paid shall be first adjusted towards the amount of interest, thereafter the
balance  if any,  towards  the amount  of  penalty and  thereafter  the balance  if
any,  towards  the  amount  of  electricity  duty.

(3) The  State  Government  may,  by  general  or  special  order,  waive  the
whole  or  any  part  of  interest  or  penalty  under  this  section  in  such
circumstances,  subject  to  such  terms  and  conditions  and  for  such  period  as
may  be  prescribed.

(4) The State Government  may, by general or special  order, refund the
whole  or  any  part  of  electricity  duty  collected  from  the  consumer  who  is
eligible for exemption of electricity duty under the Act or various schemes of
the  Government.

12.

(1) If  any  person,—

(a) fails to keep books of accounts or to submit returns in accordance
with the provisions of section 7 and the rules made in that behalf under
section 15;  or

(b) contravenes any rule made under this Act; or

(c) wilfully obstructs the Electricity Duty  Inspector in the exercise

of the powers conferred upon him by or under this Act,

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

(2) No  complaint  in respect  of  the  offence committed  under  sub-section

(1) shall  be entertained  unless it is  filed by  the Electricity  Duty Inspector.

13.

(1) Where  an  offence  under  this  Act  has  been  committed  by  a
company,  every  person  who  at  the  time,  when  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  under  this  Act,  if  he  proves
that  the  offence  was  committed  without  his  knowledge  or  that  he  had
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.

Offences  and
penalties.

Offences  by
companies.

¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, +ÉìMÉº]õ 8, 2016/¸ÉÉ´ÉhÉö 17, ¶ÉEäò 1938

9

Explanation.—For  the  purposes  of  this  section,—

(a) “company” means a body corporate and includes firm, association

of  persons  or  body  of  individuals  whether  incorporated  or  not;  and

(b) “director” in relation to a firm, means a partner in the firm, and
in  relation  to  any  association  of  persons  or  body  of  individuals,  means
any  member  controlling  the  affairs  thereof.

14. 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.

Protection  of
action  taken
in  good  faith.

15.

(1) The  State  Government  may,  by  notification  in  the Official

Gazette,  make rules to carry out the purposes of this Act.

Power  to
make  rules.

(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  electricity  duty,

for—

(i)  due date  of payment  of electricity  duty ;
(ii)  payment  of  electricity  duty  by  installments ;
(iii) the circumstances in which and conditions subject to which
and  the  period  for  which  deferment  of  payment  of  electricity  duty
may be allowed  under section 6 ;
(b) prescribe the procedure for securing any concession or exemption

under  the  Act ;

(c)  prescribe  the  form  of  the  books  of  accounts  to  be  kept,  and  the
time  at  which,  the  form  in  which  and  the  officers  to  whom  the  returns
required by section 7 to be submitted ;

(d) prescribe the qualifications of Electricity Duty Inspectors under

sub-section (1) of section 8 ;

(e) prescribe the rules, if any, subject to which the Electricity Duty
Inspectors  may  exercise  the  powers  under  sub-section (1)  of  section  9;
(f) prescribe the procedure for installation and the checking, reading

and  testing  of  meters ;

(g)  prescribe  the  procedure  for  referring  question  to  the  authority,
and for filing an appeal or revision to the State Government against the
decision  of  such  authority ;

(h) prescribe the procedure and the period of limitation for claiming
refund  of  the  amount  of  electricity  duty  paid  in  excess  of  the  amount
payable by the consumer under this Act ;

(i) fee for supply of copies of any documents under this Act ;
(j) to provide  for giving  effect to  the provisions  of this  Act.

(3) All  rules  made  under  this  Act  shall  be  subject  to  the  condition  of

previous  publication.

(4) Every rule made under this Act 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  or  more  successive  sessions,  and  if,  before  the  expiry  of  the  session  in
which  it  is  so  laid  or  the  session  or  sessions  immediately  following,  both
Houses  agree  in  making  any  modification  in  any  rule  or  both  Houses  agree
that  rule  should  not  be  made,  and  notify  their  decision  to  that  effect  in  the
Official Gazette, the rule shall, from the date of publication of such notification,
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.
¦ÉÉMÉ +É`ö----85-2

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Repeal  and

savings.

16. On and from the appointed day, the Maharashtra Electricity Duty

Act,  shall  stand  repealed :

Provided  that,  the  repeal  shall  not  affect,—

XL  of

1958.

(a) anything  done  or  any  action  taken  or  purported  to  have  been
done  or  taken  including  any  rule,  notification,  order  or  notice  made  or
issued  under  the  law  so  repealed ;  or

(b) any  appointment,  confirmation  or  declaration  made  or  any
authorization  or  exemption  granted  or  any  document  or  instrument
executed  and  any  direction  given  under  the  law  so  repealed ;  or

(c) any  right,  privilege,  obligation  or  liability  acquired,  accrued  or

incurred  under  the  law  so  repealed ;  or

(d) any investigation, legal proceedings or remedy in respect of any
such right, privilege, obligation, liability, penalty as aforesaid ; and any
such  investigation,  legal  proceedings  or  remedy  may  be  instituted,
continued  or  enforced  and  any  such  penalty  may  be  imposed  as  if  this
Act had  not been  enacted :

Provided further that, subject to the preceding proviso, rates of duty or
interest  prescribed,  rules  or  forms  framed  under  the  provisions  of  the
Maharashtra  Electricity  Duty  Act,  and  any  appointment  of  Electricity  Duty
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,  shall  continue  to  be  in  force  accordingly,  unless  and  until
superseded by anything done or any action taken under this Act.

XL  of

1958.

Power  to
remove

difficulties.

17.

(1) If  any  difficulty  arises  in  giving  effect  to  the  provisions  of  this
Act, the State Government may, as occasion arises, by an order published in
the Official Gazette, do anything not inconsistent with the provisions of this
Act,  which  appears  to  it  to  be  necessary  or  expedient  for  the  purposes  of
removing  the  difficulty  :

Provided  that, no  such order  shall be  made after  the expiry  of a  period

of two years from the date of commencement of this Act.

(2) Every order made under sub-section (1) shall be laid, as soon as may

be, after it is made, before each House of the State Legislature.

SCHEDULE  A

Electricity  Duty  on  Consumption  Charges

(See  sections  3  and  6)

Sr.
No.

(1)

1

Tariff-Category
of electricity bill.

(2)

PART  A–
RESIDENTIAL

Purpose of utilisation
of electricity supplied
to various categories of
consumers.
(3)

Rate

(4)

As  per  the  Tariff
Schedule 
  of  the
Maharashtra Electricity
Regulatory Commission–

such 

At 
rate  or
rates  not  exceeding
twenty  per  cent.  of
the 
consumption
charges, as the State

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11

(1)

(2)

(3)

(4)

Government  may,
either  prospectively
retrospectively,
or 
by  notification 
in
the Official  Gazette,
specify.

such 

At 
rate  or
rates  not  exceeding
thirty  per  cent.  of
the 
consumption
charges, as the State
Government  may,
either  prospectively
retrospectively,
or 
by  notification 
in
the Official  Gazette,
specify.

like

facilities

(i) Residential-
Individual BPL (Below
Poverty  Line) ;
(ii) Residential-
Individual non-BPL ;
(iii) Residential
common 
within  complex 
lights,  water,  lift,
recreation  or
community  hall,  club,
gymnasium,  swimming
pool,  etc. ;
(iv) Residential-
students’  hostels,
working  women’s  or
men’s  hostels ;
(v) Residential-Hostels
or  Homes  for
destitute,  physically  or
mentally  challenged,
Old-age,  Orphanages,
Rescue  Homes,
Asylum, Dharamshala ;
(vi) Religious  place  of
worship ;
(vii) Telephone  booths
run  by  physically
challenged  persons ;
(viii) Categorised  under
Residential  but  for
social  cause ;
(ix) Any  other
premises  not  covered
above.
As  per  the  Tariff
Schedule  of  the
Maharashtra
Electricity Regulatory
Commission-
(i) Business  or
Commercial
Establishments-
Corporate  or
Administrative Offices
or Shops or Shopping
Malls  or  Showrooms,
Banks,  ATMs,  etc. ;
(ii)  Common  facilities
in  Business  or

2

PART  B—

COMMERCIAL

¦ÉÉMÉ +É`ö----85-3

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(1)

(2)

(3)

(4)

Commercial
Establishments 
lighting, 
fire-fighting,  water-
pumping ;

like

lifts,  security,

(iii) Community
Centers-Marriage,
Community, Seminar,
Exhibition,  Meeting  or
Town  Halls ;

(iv) Public  entertain-
ment-Cinemas,  Theatre,
Studios,  Multiplexes,
Leisure  or  Recreation
places,  etc. ;

(v) Hospitality - Hotels,
Guest - Houses,  Tourism
Centers,  Restaurants,
Ice-cream  Parlours,
Coffee Shops, Fast Food
Centers or stalls, etc. ;

-

(vi) Communication 
Telephone  Exchanges,
Mobile  Towers,
Satellite  Antennas,
Public  Call  Centers  or
Booths,  TV  or  Radio
Stations,  Internet  or
Cyber  Cafes,  etc. ;

(vii) Service  oriented-
Beauty  Parlours,
Saloons,  Service  or
Repair  Centers,
Laundries,  Garages,
Tailoring, Call Centers, etc. ;

(viii) Institutes-
Educational,  Training ;

(ix) Health  activities-
Sports  Clubs,  Health
Clubs,  Gymnasium,
Swimming  Pools,  etc. ;

(x) Construction - New
or  Renovation  of
Buildings,  Structures,
Infrastructures,  Roads,
Aerodromes,  Tunnels,
Utilities,  etc. ;

(xi) External
Illuminations  of

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13

(1)

(2)

(3)

(4)

Insemination ;

Monumental  or
Heritage  or  Historical
Buildings,  structures,
places,  etc. ;
(xii) Science  and
Research – Research  and
Development  Centers,
Laboratories,
Aquacultures,  Fisheries,
Sericulture,  Cattle
Breeding, 
(xiii) Aquaculture,
Sericulture,  Fisheries ;
(xiv) Hospitals,  Clinics,
Dispensaries,
Pathological
Laboratories  or
Diagnostic  Centers  or
Radiological  Imaging
Centers,  etc. ;
(xv) Information
Technology 
Software  Development,
Data  Processing,  etc.
not  recognised  under
Industry  category  and
not  having  such  status
given  by  the
Government ;
(xvi) Premises 
or leased by the consumer
along  with  electricity
as  an  Utility  Service ;
(xvii) Categorised under
Commercial  but  for
social  cause ;
(xviii) Any  other
establishment  not
covered  above.

rented

(IT)—

3 PART  C—

AGRICULTURAL

¦ÉÉMÉ +É`ö----85-3+

As  per  the  Tariff
Schedule  of  the
Maharashtra Electricity
Regulatory Commission-
(i)  Pumping;
(ii)  Poultry;
(iii)  High-Tech  Green
Houses,  Tissue
Cultures,  Mushrooms,
etc. ;

At  such  rate  or
rates  not  exceeding
thirty  per  cent.  of
the  consumption
charges, as  the
State  Government
may,  either
prospectively  or
retrospectively,  by
notification  in  the
Official  Gazette,
specify.

14

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(1)

(2)

(3)

(4)

(iv) Floriculture,
Horticulture,  Nurseries,
Plantations;
(v) Cane  Crusher,
Fodder  cutter  etc.  for
agricultural  process
and  self-use  but  not
applicable  to  oil  mill,
flourmill,  etc. ;
(vi) Cold-storages,  Pre-
cooling ;
(vii) Categorised  under
Agricultural  but  for
social  cause ;
(viii) Any  other
agricultural  activity  not
covered  above.

As per the Tariff  Schedule
the  Maharashtra
of 
Electricity  Regulatory
Commission-
electrical
(i)  Religious 
installation  provided  with
temporary  electric  supply;
(ii)  Categorised  under
‘Temporary’  but  for  social
cause ;
electrical
(iii) 
Any 
than
installation  other 
religious,  provided  with
temporary  electric  supply.

As per the Tariff  Schedule
of 
the  Maharashtra
Electricity  Regulatory
C o m m i s s i o n -
A d v e r t i s i n g -
Advertisement  or  Sign
Boards,  Hoardings,  etc.

At  such  rate  or
rates  not
exceeding 
thirty
per  cent.  of  the
consumption
charges,  as  the
State Government
may, by  notifica-
tion  in  the
Official  Gazette,
specify.

At  such  rate  or
rates  not
exceeding 
thirty
per  cent.  of  the
consumption
charges,  as  the
State  Government
may,  by  notifica-
tion  in  the
Official  Gazette,
specify.

4

PART  D—
TEMPORARY

5

PART  E—
ADVERTISE-
MENTS  AND
HOARDINGS

6

PART  F—
INDUSTRIAL

As per the Tariff Schedule
of 
the  Maharashtra
Electricity  Regulatory
Commission-
(i)  Flour  Mill,  Dal  Mill,
Rice  Mill,  Poha  Mill,

At  such  rate  or
rates  not
exceeding 
fifteen
per  cent.  of  the
consumption
charges,  as  the

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15

(1)

(2)

(3)

(4)

State  Government
may,  either
prospectively  or
retrospectively,  by
notification  in  the
Official  Gazette,
specify.

Masala  Mills,  Saw  Mills,
including
Power  Looms 
other  allied  activities  like,
Warping, 
Doubling,
Twisting,  etc. ;
(ii)  Ice  Factory,  Ice-  cream
Manufacturing  Units,  Milk
Processing 
or  Chilling
Plants  (Dairy) ;
(iii) Engineering workshops,
Engineering 
Goods
Manufacturing units, Printing
Press, Transformer repairing
workshops ;
(iv)  Mining,  Quarry  and
Stone  Crushing  units;
(v)  Garment Manufacturing
Units ;
(vi)  LPG  or  CNG  bottling
plants,  etc. ;
(vii) Sewage Water Treatment
Plants  or  Common  Effluent
Treatment  Plants,  owned,
operated,  managed,  by  the
Association  situated  within
the  industrial  area  only;
(viii) Information Technology
(IT)  –  IT  Parks,  Software
Development, Data Processing,
etc.,  recognised  under  the
‘Industry’ 
category  and
having  such  status  given
by  the  State  Government ;
(ix)  Categorised  under
‘Industrial’  but  for  social
cause ;
(x)  Category  or  categories
the
classified  by 
as 
Department  of  Industries
of
of 
the  Government 
Maharashtra 
under
‘Industrial  Policy’;
(xi) Any  other  industry  not
covered  above.

7

PART  H—
MONO  AND
METRO  RAIL

As  per  the  Tariff
Schedule  of  the
Maharashtra  Electricity
Regulatory  Commission.

At  such  rate  or
rates  not  exceed-
ing twenty per
cent.  of  the
consumption
charges,  as  the
State  Government
may,  either
prospectively  or
retrospectively,  by
notification  in  the
Official  Gazette,
specify.

16

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SCHEDULE  B

Electricity  Duty  on  Consumption  Charges

(See  sections  3  and  6)

Consumption  of  power Utilisation
purposes

produced 

from-

(i) Captive  Power,
(ii) Power  from  Co-

  Generation,

(i)  Self-use

(iii) Stand  by  Generation,
(iv) Power 

from
Renewable  Energy,
(v)  Independent  Power
Producer  (IPP).

Rate

At  such  rate  or  rates  not
exceeding    one    hundred    fifty
paise  per  unit,    as  the  State
Government may, either prospec-
tively 
retrospectively, by
notification in the Official Gazette,
specify.

or 

(ii) Supply to Prevailing  rates  of  Distribution
other person Company  or  Licensee  as  per
the  State
Schedule A,  as 
or  persons.
Government may, either prospec-
retrospectively,  by
tively  or 
the Official
in 
notification 
Gazette,  specify.

 
¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, +ÉìMÉº]õ 8, 2016/¸ÉÉ´ÉhÉö 17, ¶ÉEäò 1938

17

SCHEDULE  C

Electricity  Duty  on  Consumption  Charges

(See  sections  3  and  6)

Sr. No.

Generation
Category

Utilisation
purposes

Rate

1. Open  access

2. Other

(i)  Self-use Prevailing  rates  of  Distribution
Company  or  Licensee  as  per
Schedule  A,  as  the  State
Government  may,  either
prospectively or retrospectively,

(ii)  Supply by  notification  in  the Official
to  other
person  or
persons.

Gazette,  specify.

ON  BEHALF  OF  GOVERNMENT  PRINTING,  STATIONERY  AND  PUBLICATION,  PRINTED  AND  PUBLISHED  BY    SHRI  PARSHURAM  JAGANNATH  GOSAVI,  PRINTED
AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING,
STATIONERY  AND  PUBLICATION,  21-A,  NETAJI  SUBHASH ROAD,  CHARNI  ROAD,  MUMBAI  400  004,  EDITOR  :  SHRI  PARSHURAM  JAGANNATH  GOSAVI.

