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The Goa, Daman and Diu Electricity Duty Act, 1986
The Goa, Daman and Diu Electricity Duty Act, 1986
Sections
1. Short title, extent and commencement.
Section 12. Definitions.
Section 23. Duty on units of energy consumed.
Section 34. Payment of duty.
Section 45. Person consuming energy, etc. to keep books of account and submit returns.
Section 56. Power to exempt.
Section 67. Inspecting Officer.
Section 78. Powers of Inspector.
Section 89. Recoveries.
Section 910. Penalties.
Section 1011. Offences by companies.
Section 1112. Protection of action taken in good faith.
Section 1213. Power to make rules.
Section 1314. Savings.
Section 14
goa-daman-and-diu-electricity-duty-act-1986.json
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14 Sections
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Goa
{
"id": 16308,
"slug": "goa-daman-and-diu-electricity-duty-act-1986",
"title": "The Goa, Daman and Diu Electricity Duty Act, 1986",
"short_title": "The Goa, Daman and Diu Electricity Duty Act, 1986",
"act_number": "(Act No. 7 of 1986)",
"act_year": 1986,
"act_type": "STATE",
"location": "Goa",
"law_status": "unknown",
"enactment_date": null,
"description": "The Goa, Daman and Diu Electricity Duty Act, 1986",
"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) \"Chief Electrical Engineer\" means the Chief Electrical Engineer of the Government and includes his duly authorized representative;\n(b) \"Consumer\" means the owner or occupier of the premises which are for the time being connected for supply of energy with the distribution system belonging to the Government and in whose name the installation stands registered;\n(c) \"Department\" means the Electricity Department of the Government;\n(d) \"Duty\" means a duty levied on consumption of electrical energy;\n(e) \"Government\" means the Government of Goa, Daman and Diu;\n(f) \"Energy\" means electrical energy when generated, transmitted, supplied or used for any purpose except the transmission of a message;\n(g) \"licensee\" means any person licensed under Part II of the Indian Electricity Act, 1910 (Central Act 9 of 1910), to supply energy and includes any person who has obtained the sanction of the Government under section 28 of that Act, the Central Government or the Government when it is engaged in the business of supplying energy;\n(h) \"new industrial undertaking\" means any industrial undertaking which-\n(i) is not formed by the splitting up or the reconstruction of business already in existence; or\n(ii) is not formed by transfer to a new business, of a building, machinery or plant previously used for any purpose; and\n(iii) which begins or has begun to manufacture or produce articles for the first time on or after the commencement of this Act, or at any time within a period of five years immediately preceding such a commencement;\n(i) \"Official Gazette\" means the Goa, Daman and Diu Government Gazette;\n(j) \"person\" means a person consuming electrical energy;\n(k) \"prescribed\" means prescribed by rules made under this Act;\n(l) \"Schedule\" means the Schedule to this Act;\n(m) \"Union territory\" means the Union territory of Goa, Daman and Diu.",
"footnote": "",
"is_definition": true,
"sort_order": 1
},
{
"number": "3",
"title": "3. Duty on units of energy consumed.",
"chapter": null,
"content": "(i) by the Government (save in respect of premises used for residential purposes);\n(ii) in respect of a hospital, or nursing home or dispensary, each of which when not maintained for private gains;\n(iii) where the energy generated is at a voltage not exceeding 100 volts;\n(iv) in respect of such industrial or agricultural purposes (other than residential or office purposes) in such areas and subject to such terms and conditions and for such period as the Government may, having regard to the need and conditions of industrial and agricultural development in the areas, by general or special order, specify in that behalf:\n(a) any areas aforesaid or any part thereof (regard being had to the price of energy prevailing therein and to the state of industrial development thereof); or\n(b) any new industrial undertaking, as may be specified in this behalf by the Government in such notification; and thereupon the provision of this clause shall not apply in those areas or part thereof or in relation to such new industrial undertakings.",
"footnote": "",
"is_definition": false,
"sort_order": 2
},
{
"number": "4",
"title": "4. Payment of duty.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 3
},
{
"number": "5",
"title": "5. Person consuming energy, etc. to keep books of account and submit returns.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "6",
"title": "6. Power to exempt.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 5
},
{
"number": "7",
"title": "7. Inspecting Officer.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "8",
"title": "8. Powers of Inspector.",
"chapter": null,
"content": "(i) require production for inspection of such books and records as may be necessary for ascertaining or verifying the amount of duty leviable under the Act;\n(ii) enter and search any premises where energy is, or is believed to be generated and consumed for the purpose of-\n(a) verifying the statements made in the books of accounts kept and returns submitted under section 5;\n(b) testing the reading 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, or the rules made thereunder.",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "9",
"title": "9. Recoveries.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "10",
"title": "10. Penalties.",
"chapter": null,
"content": "(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 13; or\n(b) contravenes any rule made under the Act; or\n(c) wilfully 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 one thousand rupees.",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "11",
"title": "11. Offences by companies.",
"chapter": null,
"content": "Explanation.\n(a) \"company\" means a body corporate and includes a firm or other association of individuals; and\n(b) \"director\" in relation to a firm means a partner in the firm.",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "12",
"title": "12. Protection of action taken in good faith.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "13",
"title": "13. Power to make rules.",
"chapter": null,
"content": "(a) prescribe the time and manner of payment of the duty under section 4;\n(b) prescribe the form of the books of account to be kept, and the times at which, the form in which and the officers to whom the returns required by section 5 shall be submitted;\n(c) prescribe the qualifications of Inspectors under section 7;\n(d) prescribe the rules, if any, subject to which the Inspectors may exercise the power under section 8;\n(e) provide that installation and the reading of meter and sub-meters;\n(f) prescribe the procedure for securing any concession or exemption under the Act;\n(g) provide for charging fees for the supply of copies of any documents under the Act;\n(h) prescribe the procedure for referring questions to the authority, and for filing an appeal to the Government against any decision of such authority under paragraph II of the Schedule;\n(i) provide for giving effect to the provisions of this Act.",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "14",
"title": "14. Savings.",
"chapter": null,
"content": "(a) generated and consumed by the Government of India; or\n(b) generated and consumed in the construction, maintenance or operation of any railway of the Government of India.\nSchedule\n( See section 3)\nPart - A\nUnits consumed per month\nPaise/Unit\n(a) for first 30 units\n[18]\n(b) for next 120 units\n[18]\n(c) for balance above 150 units\n[18]\nPart - B\nUnits consumed per month\nPaise/Unit\n(a) for first 30 units\n[58]\n(b) for next 120 units\n[58]\n(c) for balance above 150 units\n[58]\nPart - C\nUnits generated and consumed per month\nPaise/Unit\nAll units (for L.T. consumers)\n[58]\nAll units (for H.T. consumers)\n[58]\nPart - D\nUnits consumed per month\nPaise/Unit\nAll units\n[18]\nPart - E\nUnits consumed per month\nPaise/Unit\nAll units\n[18]\nPart - F\nUnits consumed per month\nPaise/Unit\nAll units\n-\nPart - G\n[Deleted]",
"footnote": "",
"is_definition": false,
"sort_order": 13
}
],
"metadata": {
"Act ID": "goa227",
"Act Number": "(Act No. 7 of 1986)",
"Enactment Date": "",
"Act Year": "1986",
"Short Title": "The Goa, Daman and Diu Electricity Duty Act, 1986",
"Type": "STATE",
"Location": "Goa"
},
"updated_at": "2026-09-29 21:52:45"
}