Bihar Electricity Duty Act, 2018

{
    "id": 15264,
    "slug": "bihar-electricity-duty-act-2018-2018",
    "title": "Bihar Electricity Duty Act, 2018",
    "short_title": "Bihar Electricity Duty Act, 2018",
    "act_number": "(Bihar Act 4 of 2018)",
    "act_year": 2018,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Bihar Electricity Duty Act, 2018",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title, extent and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"Captive generation\" means an energy generated from a 'Captive Generating Plant' defined in clause (8) of section-2 of the Electricity Act, 2003 and the rules made thereunder by the Central Government in this behalf ;\n(b) \"Co-generation\" means an energy generated in a process, which simultaneously produces two or more forms of useful energy including electricity ;\n(c) \"Commission\" means the Bihar Electricity Regulatory Commission constituted by the State Government under section-82 of the Electricity Act ;\n(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 under 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, but does not include a person who is supplied with electricity under an agreement between a generating company and a licensee or between licensees;\n(e) \"consumption charges\" means the charges levied by the licensee under this Act for the energy consumed by a consumer and the amount charged by a licensee to any other person who supplies such energy to 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 ;\n(f) \"Electrical Inspector\" means a person appointed by the State Government under sub-section (1) of section-8 of this Act and sub-section (1) of section-162 of the Electricity Act ;\n(g) \"Electricity Act\" means the Electricity Act, 2003 (36 of 2003);\n(h) \"Energy\" means electrical energy generated, transmitted, distributed, consumed, traded or wheeled for any purpose;\n(i) \"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;\n(j) \"Government\" or \"State Government\" means the Government of Bihar;\n(k) \"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;\n(l) \"Industry\" means an industrial undertaking declared as such under any other law for the time being in force in the State of Bihar and includes the industries covered by the various industrial policies declared by the State Government, from time to time;\n(m) \"Inspecting Authority\" means an officer appointed by the State Government under sub-section (1) of section- 8 of this Act;\n(n) \"licensee\" means a person who has been granted license 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 ;\n(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;\n(p) \"Prescribed\" means prescribed by rules made under this Act;\n(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, biofuels but does not include fossil fuel;\n(r) \"Renewable Energy Sources\" means the renewable sources such as Mini, Micro and Small Hydro, Wind, Solar, Biomass including Bagasse or Agricultural Waste, Biofuel, urban or Municipal Solid Waste, Industrial Waste and such other sources recognized or approved by the Ministry of New and Renewable Energy of the Government of India;\n(s) \"Schedule\" means the Schedule appended to this Act;\n(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 ;\n(u) \"Unit\" means unit of measurement of energy consumed in Kilowatt per hour (kWh).",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Duty on units of energy consumed.",
            "chapter": null,
            "content": "(a) on the consumption charges, where energy is supplied by the licensee; or\n(b) the units of energy consumed by a person, where such energy is produced through -\n(i) Captive generation;\n(ii) Co-generation;\n(iii) Standby generation;\n(iv) Renewable Energy; or\n(v) Independent Power Producer (IPP) ; or\n(c) Units of energy consumed which are not covered under Clauses (a), and (b), that is, open access or other sources.\n(i) by the Government of India, or sold to the Government of India, for consumption by that Government;\n(ii) in the construction, maintenance, or operation of any railway company operating that railway, or sold to that Government or any such railway company for consumption in the construction, maintenance or operation of any railway;\n(iii) for any purpose which the State Government may, by notification, in this behalf declare to be a public purpose and such exemptions may be subject to such conditions and exemptions if any, as may be mentioned in the said notification.\n(iv) 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 ;\n(v) by any generating company for the purposes directly connected with construction, maintenance and operation of generating plant ;\n(vi) 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;\n(vii) Where the electricity is generated at a voltage not exceeding 100 volts.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Power to exempt electricity duty.",
            "chapter": null,
            "content": "(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\n(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.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Power to modify rates of electricity duty.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Payment and recovery of electricity duty.",
            "chapter": null,
            "content": "(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 Part-A of the Schedule appended to this Act;\n(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 subsection (1) of section-3, as per Part-C of the Schedule appended to this Act and also as per prevailing rates of consumption charges of distribution company or licensee which are mentioned in Part-A of the Schedule appended to this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Licensee, etc to keep book of accounts and submit returns.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Officers under this Act.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Powers of Inspecting Authority.",
            "chapter": null,
            "content": "(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;\n(ii) enter and search any premises where energy is, or is believed to be supplied for the purpose of-\n(a) verifying the statements made in the books of accounts kept, and returns submitted under section-7;\n(b) checking, reading and testing of meters;\n(c) verifying the particulars required in connection with the levy of electricity duty;\n(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.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Assessment of duty.",
            "chapter": null,
            "content": "(b) On the date specified in the notice or as soon afterwards, as may be, the prescribed authority, after hearing such evidence as the assessee may produce and such other evidence as the prescribed authority may require on specific point, shall assess the amount of duty due from the assessee.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Appeals to appellate Authority.",
            "chapter": null,
            "content": "(a) confirm, reduce, enhance or annul the assessment or penalty, or both; or\n(b) set aside the assessment or penalty, or both, and direct the assessing authority to make a fresh assessment after making such further inquiry as may be directed by the appellate authority.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Appeal to appellate Tribunal.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Revisionary powers of Commissioner.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Review.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Appeal before High Court.",
            "chapter": null,
            "content": "(i) under the Bihar Electricity Duty Act, 1948, (Bihar Act 36 of 1948) as it stood before its repeal by Section-23, on or after the date of commencement of this Act; or\n(ii) under this Act, may file an appeal to the High Court, and such appeal under this section shall be filed within ninety days from the date of the communication to the dealer or the Commissioner on any question of law arising out of such order.\n(b) The High Court may determine any issue which-\n(i) has not been determined by the Tribunal, or\n(ii) has been wrongly determined by the Tribunal, by reason of a decision on such question of law as is referred to in sub-section (1).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Case before high Court to be heard by not less than two Judges.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "17",
            "title": "17. Applicability of interest in case of delayed payment.",
            "chapter": null,
            "content": "(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 or any person who holds or may subsequently hold any money for or on account of the licensee at the option of the State Government or any officer authorized by the State Government in this behalf ;\n(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 any person from whom any money is due or may become due to the licensee, as the case may be, supplying to other person, at the option of the State Government or any officer authorized by the State Government in this behalf.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "18",
            "title": "18. Special mode of recovery.",
            "chapter": null,
            "content": "(a) any person who holds or may subsequently hold any money for or on account of the licensee or the person liable to pay duty, or\n(b) any person from whom any money is due or may become due to the licensee or the person liable to pay duty who has failed to pay upto the date fixed in the notice of demand the amount of duty or penalty or surcharge payable according to the said notice of demand served upon such licensee or person or in respect of which the date of payment has not been extended by any competent authority, to pay into the Government treasury, in the same manner as have been prescribed for payment of duty either forthwith or upon the money becoming due so much of the money as is sufficient to pay the amount due from the licensee or the person liable to pay duty.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "19",
            "title": "19. Offences and Penaltie.",
            "chapter": null,
            "content": "(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\n(b) contravenes any rule made under this Act; or\n(c) willfully obstructs the Inspecting authority 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.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "20",
            "title": "20. Offences by Companies.",
            "chapter": null,
            "content": "(a) \"company\" means a body corporate and includes firm, association of persons or body of individuals whether incorporated or not; and\n(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.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "21",
            "title": "21. Protection of action taken in goods faith.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "22",
            "title": "22. Power to make rules.",
            "chapter": null,
            "content": "(a) prescribe the time and manner of payment of electricity duty, for-\n(i) due date of payment of electricity duty ;\n(ii) payment of electricity duty by installments ;\n(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 ;\n(b) prescribe the procedure for securing any concession or exemption under the Act ;\n(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 ;\n(d) prescribe the functions of Inspecting authority under sub-section (1) of section-8 ;\n(e) prescribe the rules, if any, subject to which the Inspecting authority may exercise the powers under sub-section (1) of section-9;\n(f) prescribe the procedure for installation and the checking, reading and testing of meters ;\n(g) prescribe the procedure for referring question to the authority, and for filing an appeal or revision to the State Government against the orders passed by such authority ;\n(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 ;\n(i) fee for supply of copies of any documents under this Act ;\n(j) to provide for giving effect to the provisions of this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "23",
            "title": "23. Repeal and savings.",
            "chapter": null,
            "content": "(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\n(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\n(c) any right, privilege, obligation or liability acquired, accrued or incurred under the law so repealed ; or\n(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 :",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "24",
            "title": "24. Power to remove difficulties.",
            "chapter": null,
            "content": "Schedule\nPart-A\n( See sections-3 and 6)\n( See sections-3 and 6)\nSl. No\nSl. No\nTariff-Category of electricity bill.\nTariff-Category of electricity bill.\nPurpose of utilization of electricity supplied\n to various categories of Consumers.\nPurpose of utilization of electricity supplied\n to various categories of Consumers.\nRate\nRate\n1\nPart A-Residential\nAs per the Tariff\n Schedule of the Bihar Electricity Regulatory Commission-\nResidential-\n Individual BPL (Below Poverty Line) ;\nResidential-\n Individual non-BPL;\nResidential-\n common facilities within complex like lights, water, lift,\n recreation or community hall, club, gymnasium, swimming pool,\n etc. ;\nResidential-\n students' hostels, working women's or men's hostels ;\nResidential-\n Hostels or Homes for destitute, physically or mentally\n challenged, Old-age, Orphanages, Rescue Homes, Asylum,\n Dharamshala ;\nReligious place\n of worship ;\nTelephone\n booths run by physically challenged persons ;\nCategorized\n under Residential but for social cause;\nAny other premises not covered above.\nAt such rate or rates not exceeding twenty per\n cent. Of the consumption charges, as the State Government may,\n either prospectively or retrospectively, by notification in the Official Gazette , specify.\n2\nPart B-Commercial\nAs per the Tariff\n Schedule of the Bihar Electricity Regulatory Commission-\nBusiness or\n Commercial Establishments-Corporate or Administrative Offices or\n Shops or Shopping Malls or Showrooms, Banks, ATMs, etc. ;\nCommon\n facilities in Business or Commercial Establishments like\n lighting, lifts, security, firefighting, water pumping;\nCommunity\n Centers-Marriage, Community, Seminar, Exhibition, Meeting or\n Town Halls ;\nPublic\n entertainment- Cinemas, Theatre, Studios, Multiplexes, Leisure\n or Recreation places, etc. ;\nHospitality -\n Hotels, Guest - Houses, Tourism Centers, Restaurants, Ice-cream\n Parlors, Coffee Shops, Fast Food Centers or stalls, etc. ;\nCommunication -\n Telephone Exchanges, Mobile Towers, Satellite Antennas, Public\n Call Centers or Booths, TV or Radio Stations, Internet or Cyber\n Cafes, etc. ;\nService\n oriented- Beauty Parlors, Saloons, Service or Repair Centers,\n Laundries, Garages, Tailoring, Call Centers, etc. ;\nInstitutes-\n Educational, Training ;\nHealth\n activities- Sports Clubs, Health Clubs, Gymnasium, Swimming\n Pools, etc. ;\nConstruction -\n New or Renovation of Buildings, Structures, Infrastructures,\n Roads, Aerodromes, Tunnels, Utilities, etc. ;\nExternal\n Illuminations of Monumental or Heritage or Historical Buildings,\n structures, places, etc. ;\nScience and\n Research - Research and Development Centers, Laboratories,\n Aquacultures, Fisheries, Sericulture, Cattle Breeding,\n Insemination ;\nAquaculture,\n Sericulture, Fisheries ;\nHospitals,\n Clinics, Dispensaries, Pathological Laboratories or Diagnostic\n Centers or Radiological Imaging Centers, etc. ;\nInformation\n Technology (IT)-Software Development, Data Processing, etc. not\n recognized under Industry category and not having such status\n given by the Government ;\nPremises rented\n or leased by the consumer along with electricity as an Utility\n Service ;\nCategorized\n under Commercial but for social cause ;\nAny other establishment not covered above.\nAt such rate or rates not exceeding thirty per\n cent. of the consumption charges, as the State Government may,\n either prospectively or retrospectively, by notification in the Official Gazette , specify.\n3\nPart C-Agricultural\nAs per the Tariff\n Schedule of the Bihar Electricity Regulatory Commission-\nPumping;\nPoultry;\nHigh-Tech Green\n Houses, Tissue Cultures, Mushrooms, etc. ;\nFloriculture,\n Horticulture, Nurseries, Plantations;\nCane Crusher,\n Fodder cutter etc. for agricultural process and self-use but not\n applicable to oil mill, flourmill, etc. ;\nCold-storages,\n Precooling;\nCategorized\n under Agricultural but for social cause ;\nAny other agricultural activity not covered\n above.\nAt such rate or rates not exceeding twenty per\n cent. Of the consumption charges, as the State Government may,\n either prospectively or retrospectively, by Notification in the Official Gazette , specify.\n4\nPart D-Temporary\nAs per the Tariff\n Schedule of the Bihar Electricity Regulatory Commission-\nReligious\n electrical installation provided with temporary electric supply;\nCategorized\n under 'Temporary' but for social cause ;\nAny electrical installation other than\n religious, provided with temporary electric supply.\nAt such rate or rates not exceeding thirty per\n cent. of the consumption charges, as the State Government may, by\n notification in the Official Gazette , specify.\n5\nPart E-Advertisements And Hoardings\nAs per the Tariff Schedule of the Bihar\n Electricity Regulatory Commission - Advertising Advertisement or\n Sign Boards, Hoardings, etc.\nAt such rate or rates not exceeding thirty per\n cent. of the consumption charges, as the State Government may, by\n notification in the Official Gazette , specify.\n6\nPart F-Industrial\nAs per the Tariff\n Schedule of the Bihar Electricity Regulatory Commission-\nFlour Mill, Dal\n Mill, Rice Mill, Poha Mill, Masala Mills, Saw Mills, Power Looms\n including other allied activities like, Warping, Doubling,\n Twisting, etc. ;\nIce Factory,\n Ice- cream Manufacturing Units, Milk Processing or Chilling\n Plants (Dairy) ;\nEngineering\n workshops, Engineering Goods Manufacturing units, Printing\n Press, Transformer repairing workshops ;\nMining, Quarry\n and Stone Crushing units;\nGarment\n Manufacturing Units ;\nLPG or CNG\n bottling plants, etc. ;\nSewage Water\n Treatment Plants or Common Effluent Treatment Plants, owned,\n operated, managed, by the Association situated within the\n industrial area only;\nInformation\n Technology (IT) - IT Parks, Software Development, Data\n Processing, etc., recognized under the 'Industry' category and\n having such status given by the State Government ;\nCategorized\n under 'Industrial' but for social cause ;\nCategory or\n categories as classified by the Department of Industries of the\n Government of Bihar under 'Industrial Policy';\nAny other industry not covered above.\nAt such rate or rates not exceeding fifteen per\n cent. of the consumption charges, as the State Government may,\n either prospectively or retrospectively, by notification in the Official Gazette , specify.\n7\nPart H-Mono And Metro Rail\nAs per the Tariff Schedule of the Bihar\n Electricity Regulatory Commission.\nAt such rate or rates not exceeding twenty per\n cent. of the consumption charges, as the State Government may,\n either prospectively or retrospectively, by notification in the Official Gazette , specify.\nPart-B\n( See sections-3 and 6)\n( See sections-3 and 6)\nConsumption of power produced from\nConsumption of power produced from\nUtilization purposes\nUtilization purposes\nRate\nRate\nCaptive Power,\nPower from\n Co-Generation,\nStand by\n Generation,\nPower from\n Renewable Energy,\nIndependent Power Producer (IPP).\nSelf-use\nSupply to other person or persons.\nAt such rate or rates\n not exceeding one hundred fifty paise per unit, as the State\n Government may, either prospectively or retrospectively, by\n notification in the Official Gazette , specify.\nPrevailing rates of Distribution Company or\n Licensee as per Schedule A, as the State Government may, either\n prospectively or retrospectively, by notification in the Official\n Gazette, specify.\nPart-C\n( See sections-3 and 6)\n( See sections-3 and 6)\nSr. No.\nSr. No.\nGeneration Category\nGeneration Category\nUtilization purposes\nUtilization purposes\nRate\nRate\n1\nOpen access\n(i) Self-use\nPrevailing rates of Distribution Company or\n Licensee as per Schedule A, as the State Government may, either\n prospectively or retrospectively, by notification in the Official\n Gazette, specify.\n2\nOther\n(ii) Supply to other person or persons.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        }
    ],
    "metadata": {
        "Act ID": "bhr549",
        "Act Number": "(Bihar Act 4 of 2018)",
        "Enactment Date": "",
        "Act Year": "2018",
        "Short Title": "Bihar Electricity Duty Act, 2018",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:55:19"
}