Background:
The Gujarat Electricity Duty Act, 1958 was enacted to empower the State Government to levy a duty on the consumption and supply of electricity within Gujarat. It ensures that all consumers, whether residential, commercial, industrial, or institutional, contribute to state revenue through a structured duty based on units of electricity supplied or consumed. The Act is supported by detailed enforcement rules that lay down procedures for accounting, duty calculation, record keeping, payment timelines, and compliance obligations for licensees and consumers. Together, the Act and its rules promote transparent duty administration, proper maintenance of books of account, and timely remittance of electricity duty, thereby strengthening fiscal discipline and equitable treatment of all electricity users across the state.
Applicability
The act applies to Licensee under Gujarat Electricity Duty
Compliance Requirements under the Act
(1) Units supplied for residential or educational premises in rural and urban areas, showing separate entries for consumption up to 40 units and above 40 units.
(2) Units supplied to service undertakings for motive power under Schedule I item (2).
(3) Units supplied for halls, auditoriums, cinemas, and theatres.
(4) Units supplied to undertakings making eatables or drinks not consumed on premises, and units supplied to hotels, restaurants, eating houses, lodging and boarding houses.
(5) Units supplied to industrial undertakings mainly manufacturing goods (HT or exclusively LT), excluding residential use.
(6) Units for irrigation pumping.
(7) Units supplied to premises not covered under items (1)–(6) of Schedule I.
(8) Units supplied to consumers notified under section 3(3).
(9) Consumption charges and duty amounts with rates.
(10) Description of premises.
(11) Date of disconnection for non-payment of duty.
Electricity duty should be be paid by the consumer by 10th of every succeeding month
Penalty & Punishment
If any person-
(a) fails to keep books of account or to submit returns in accordance with the provisions of section 5 and the rules made in that behalf under section 12, or
(b) willfully obstructs an 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.
Section 8: Recoveries- Any sum due on account of electricity duty, if not paid at the time and in the manner prescribed shall be deemed to be in arrears, and thereupon such interest (not exceeding 24 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