The Assam Electricity Duty Act, 1964

{
    "id": 13977,
    "slug": "the-assam-electricity-duty-act-1964-1964",
    "title": "The Assam Electricity Duty Act, 1964",
    "short_title": "The Assam Electricity Duty Act, 1964",
    "act_number": "Assam Act No. 30 of 1964",
    "act_year": 1964,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Assam Electricity Duty Act, 1964",
    "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) \"Board\" means the Assam State Electricity Board constituted under Chapter III of the Electricity (Supply) Act, 1948 ;\n(b) \"Consumer\" means a person, other than a licensee, who is supplied with energy-\n(i) by a licensee ; or\n(ii) by the Board ;\n(c) \"energy\" means electrical energy ;\n(d) \"licensee\" means any person licensed under Part II of the Indian Electricity Act, 1910, to supply energy and includes any person who has obtained the sanction in that behalf of the State Government under Section 28 of the said Act;\n(e) \"prescribed\" means prescribed by rules made under this Act;\n(f) \"unit\" in relation to the energy, means kilowatt-hour ; and\n(g) words and expressions not defined in this Act but defined in the Indian Electricity Act, 1910, have the meanings assigned to them in that Act.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Levy of electricity duty.",
            "chapter": null,
            "content": "(a) supplied to a consumer by the Board ; or\n(b) supplied to a consumer by a licensee generating energy or procuring energy in bulk from the Board ; or\n[(c) consumed by any person or any orgnization generating energy.]\n(a) consumed by or sold to the Government of India for consumption by that Government; or\n(b) consumed in the construction, maintenance or operation of any railway by the Government of India or a 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.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Collection and payment of electricity duty.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Licensee not to reimburse himself from consumer without sanction of State Government.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Records and returns.",
            "chapter": null,
            "content": "(a) the units of energy generated or received by it or him for supply to the consumer;\n(b) the units of energy supplied to the consumer or consumed by it or him;\n(c) the amount of the duty payable thereon and the duty paid or recovered by him under this Act; and\n(d) such other particulars as may be prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Inspecting officers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Penal duty to be paid in certain cases.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Recovery of duty.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Power to disconnect supply for non-payment of duty.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Penalties.",
            "chapter": null,
            "content": "(a) required by Section 6 to keep record or to submit returns fails to keep or submit the same in the prescribed form or manner or submits a return which is false, or\n(b) intentionally obstructs an inspecting officer appointed under Section 7 in the exercise of his powers and duties under this Act and the rules made thereunder, or\n(c) contravenes any such rule,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Power to exempt.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Power to make rules.",
            "chapter": null,
            "content": "(a) the manner of calculating the duty (including marginal adjustment) under Section 3;\n(b) the manner of collection and payment to the State Government of the electricity duty by the Board, licensees and persons generating energy for their own use or consumption ;\n(c) the time and manner of the electricity duty to be paid by consumers ;\n(d) the powers and duties to be exercised and performed by inspecting officers ;\n(e) any other matter for which provision is, in the opinion of the State Government, necessary for giving effect to the provisions of this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 11th February, 2020 [ass191]",
        "Act Number": "Assam Act No. 30 of 1964",
        "Enactment Date": "",
        "Act Year": "1964",
        "Short Title": "The Assam Electricity Duty Act, 1964",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:55:18"
}