{ "id": 13978, "slug": "the-assam-electricity-duty-rules-1964", "title": "The Assam Electricity Duty Rules, 1964", "short_title": "The Assam Electricity Duty Rules, 1964", "act_number": "Published vide Notification No. FTX 32/64", "act_year": 1964, "act_type": "STATE", "location": "Assam", "law_status": "unknown", "enactment_date": null, "description": "The Assam Electricity Duty Rules, 1964", "preamble": "", "section_label": "Section", "sections": [ { "number": "1", "title": "1. Short title.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 0 }, { "number": "2", "title": "2. Definitions.", "chapter": null, "content": "(1) \"Act\" means the Assam Electricity Duty Act, 1964 ;\n(2) \"Agent\" means a person who is-\n(a) a relative of the assessee, or\n(b) regularly employed by the assessee, or\n(c) a Barrister-at-law, a Solicitor, an Advocate, a Pleader or any other person entitled to plead in any court of law in the Indian Union, or\n(d) a member of the Institute of Chartered Accountants of India or one who has passed any accountancy examination recognised in this behalf by the State Government, and is authorised in writing, by the assessee to appear or act on his behalf before an Inspecting Officer ;\n(3) \"assessee\" means the Board, a licensee or person generating energy for his own use or consumption ;\n(4) \"The Assam Board of Revenue\" (also called appellate authority for the purposes of Rule 12) means the Assam Board of Revenue constituted under the Assam Board of Revenue Act, 1959, or under any statutory modification or re-enactment thereof ;\n(5) \"duty\" means the electricity duty payable under Section 3 of the Act;\n(6) \"Inspecting Officer\" means the Commissioner of Taxes for any and all powers given under the rules and includes-\n(a) Deputy Commissioner of Taxes, an Assistant Commissioner of Taxes, the All Assam Investigation Officer and an Inspector of Taxes for the purpose of Rules 7, 8 and 9 ;\n(b) A Superintendent of Taxes, also called the assessing authority for the purposes of sub-section (1) of Section 8 of the Act and Rules 3, 5, 6, 7, 8, 9, 13 and 14 ;\n(7) All other words and expressions used in these rules shall have the same meanings as have been respectively assigned to them under the Act.", "footnote": "", "is_definition": true, "sort_order": 1 }, { "number": "2A", "title": "2A. Jurisdiction of Inspecting Officers.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 2 }, { "number": "3", "title": "3. Time and manner of collection and payment.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 3 }, { "number": "4", "title": "4. Keeping of books of account.", "chapter": null, "content": "(i) service connection number ;\n(ii) address and brief description of the premises to which the energy is supplied;\n(iii) number of units of energy consumed ;\n(iv) rate of supply ;\n(v) details and amount of electricity duty charged;\n(vi) date of payment of electricity duty ;\n(vii) details of duty adjusted or written off in accordance with Rule 13 ; and\n(viii) date of disconnection.\nIf the amount of monthly bill of the consumer and the net\n\t\t\t\toverall rate for the category of supply if it were metered.\nRs. x-y paise.", "footnote": "", "is_definition": false, "sort_order": 4 }, { "number": "5", "title": "5. Submission of returns.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 5 }, { "number": "6", "title": "6. Issue of demand notice.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 6 }, { "number": "7", "title": "7. Inspection of books of account.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 7 }, { "number": "8", "title": "8. Power of entry of Inspecting Officer.", "chapter": null, "content": "(i) verifying the statements made in the books of account kept and returns submitted by the assessee ;\n(ii) checking the readings of the meters ; and\n(iii) verifying the particulars required in connection with the levy of the duty.", "footnote": "", "is_definition": false, "sort_order": 8 }, { "number": "9", "title": "9. Other duties of the Inspecting Officers.", "chapter": null, "content": "(i) exemption from duty ; and\n(ii) adjustments allowed by the assessee.", "footnote": "", "is_definition": false, "sort_order": 9 }, { "number": "10", "title": "10. Provision for meters.", "chapter": null, "content": "10A.\nPaise per mensem\n1.\nEvery lamp of less than 30 watts\n8\n2.\nEvery lamp of 30 watts or more but less than 40 watts\n13\n3.\nEvery lamp of 40 watts or more but less than 60 watts\n17\n4.\nEvery lamp of 60 watts or more but not exceeding 100 watts\n25\n5.\nFor every additional 15 watts or fraction thereof in excess of\n\t\t\t\t100 watts in any lamp\n6.\nFor every plug point\n20\n7.\nFor every meter whose rated capacity is below 1.8 horse power\n15\n8.\nFor every meter whose rated capacity is ⅛ horse power or\n\t\t\t\tmore but below ¼ horse power\n25\n9.\nFor every meter whose rated capacity is ¼ horse power or\n\t\t\t\tmore but below ½ horse power\n37\n10.\nFor every meter whose rated capacity is ½ horse power or\n\t\t\t\tmore but below one horse power\n50\n11.\nFor every meter whose rated capacity is one horse power\n75\n12.\nFor every additional ½ horse power or part thereof over one\n\t\t\t\thorse power in respect of meters whose rated capacity exceeds one\n\t\t\t\thorse power\n25\n11.\n(a) it shall be accompanied by the notice of demand and the fees prescribed in Rule 16;\n(b) it shall be signed, verified and endorsed by the appellant or his agent to the following effect:\n(i) that the duty in dispute has been paid; and\n(ii) that to the best to his knowledge and belief that statements made in the memorandum are true :", "footnote": "", "is_definition": false, "sort_order": 10 }, { "number": "12", "title": "12. Appeal to the Board of Revenue.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 11 }, { "number": "13", "title": "13. Refund.", "chapter": null, "content": "(a) the name and address of the assessee;\n(b) the period of assessment for which refund is claimed;\n(c) the amount of dues already paid together with challan No. and the date of payment; and\n(d) the amount of refund claimed and the grounds thereof.", "footnote": "", "is_definition": false, "sort_order": 12 }, { "number": "14", "title": "14. Register of prosecutions.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 13 }, { "number": "15", "title": "15. Delivery of notice.", "chapter": null, "content": "(a) by hand, or\n(b) by registered post:", "footnote": "", "is_definition": false, "sort_order": 14 }, { "number": "16", "title": "16. Fees.", "chapter": null, "content": "(a) upon a memorandum of appeal under Rule 11-Rupees three;\n(b) upon an application for a certified copy-\n(i) application fee-25 paise;\n(ii) authentication fee for every 360 words or part thereof-50 paise;\n(iii) one impressed folio for not more than 150 (English) words and an extra folio for every 150 words or part thereof;\n(iv) urgent fee of Re. 1, if the application requires copy to be furnished urgently. In an urgent case, fees and folio must also accompany the application;\n(v) an additional fee subject to a minimum of Re. 1, to cover the cost of postage, if the applicant wants his copy to be sent by post;\n(vi) a searching fee of Re. 1, if the applicant wants a copy of an order or document which is more than one year old;\n(c) upon any other miscellaneous petition-50 paise.", "footnote": "", "is_definition": false, "sort_order": 15 }, { "number": "17", "title": "17. Copies of order.", "chapter": null, "content": "(a) name and address of the assessee;\n(b) relevant year;\n(c) particulars of the document or order.", "footnote": "", "is_definition": false, "sort_order": 16 }, { "number": "18", "title": "18. Rectification of mistake.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 17 }, { "number": "19", "title": "19. Rounding off.", "chapter": null, "content": "Form AED-1\nForm AED-1\n[ See Rule 3(2)]\nXII-Other Taxes and duties-Electricity duty\nXII-Other Taxes and duties-Electricity duty\nBy whom tendered\nName and address of the assessee on whose behalf\n\t\t\t\tpayment is made\nPayment on account of\nAmount (in words and in figures)\n1\n2\n3\n4\nDuty........ Rs...... Penalty...... Rs......\nSignature.........\n(For Use in the Treasury)\nDate...............\nTreasurer\nAccountant\nTreasury/Sub-Treasury Officer/Manager or Agent.\nForm AED-2\nForm AED-2\n[ See Rule 3(5)]\nDaily Collection Register\nDaily Collection Register\nCircle...............\nCollection\nCollection\nSerial Number\nName and address of assessee\nTreasury Challan No. and date\nAmount paid\nRemarks\nDuty\nPenalty\nTotal\n1\n2\n3\n4\n5\n6\n7\nForm AED-3\nForm AED-3\n[ See Rule 5]\nReturn showing information of energy produced/supplied and duty paid to Government for the half year ending 30th September, 20.../31st March, 20...\nReturn showing information of energy produced/supplied and duty paid to Government for the half year ending 30th September, 20.../31st March, 20...\n(a) State Government or Central Government save in respect of premises used for residential purposes;\n(b) Railway Administration save in respect of premises used for residential purposes;\n(c) Any consumer sale which is exempted from duty by State Government.\nTreasury Challan No.\nDate\nRs.\nSignature of assessee/agent\nForm AED-4\nForm AED-4\n[ See Rule 6]\nNotice of Demand\nNotice of Demand\nOffice of the Superintendent of Taxes\nNo.......... Dated.......... To..........\nNo..........\nDated..........\nTo..........\nNumber of dutiable units........\nRate of duty\nper unit\nTotal duty assessed\nRs........\nPenalty imposed\nRs........\nMiscellaneous\nRs........\nTotal\nRs........\nLess amount already paid........\nRs..........\nNet amount due\nRs........\nTotal\nRs........\nSignature................. Superintendent of Taxes\nForm AED-5\nForm AED-5\n[ See Rule 7]\nAssessment and Collection Register\nAssessment and Collection Register\nSerial No.\nName and address of the assessee\nAssessment year\nHalf-year for which tax and other dues are\n\t\t\t\tpayable\nDuty\nAny other dues\nTotal\nAmount paid with Treasury Challan No. and date of\n\t\t\t\tpayment\nBalance, if any\nChallan No. and date of payment.\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\nForm AED-6\nForm AED-6\n[ See Rule 11]\nAppeal to the Assistant Commissioner of Taxes\nAppeal to the Assistant Commissioner of Taxes", "footnote": "", "is_definition": false, "sort_order": 18 }, { "number": "1", "title": "1. Under the Assam Electricity Duty Act, 1964 the duty payable by petitioner has been assessed by the Superintendent of Taxes at Rs for the assessment half year........", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 19 }, { "number": "2", "title": "2. A copy of the notice of demand which your petitioner received on...............is attached.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 20 }, { "number": "3", "title": "3. The amount of duty payable by the petitioner should be Rs...................... during half year and your petitioner is liable to pay a duty of Rs..................only........for the said half year.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 21 }, { "number": "6", "title": "4. Your petitioner has made a return of the duty payable by him in the said half year to the office of the Superintendent under Rule 6 and has complied with all the terms of the notice served on him by the Superintendent under the Assam Electricity Duty Rules, 1964.", "chapter": null, "content": "5. (Enter here the grounds on which you rely for the purpose of the appeal).", "footnote": "", "is_definition": false, "sort_order": 22 }, { "number": "6", "title": "6. Your petitioner, therefore, prays that he may be assessed accordingly or that he may be declared not to be chargeable under the Act or that the assessment may be set aside and/or remanded to for re-assessment.", "chapter": null, "content": "Signature........... (To be signed by the appellant or an agent duly authorised in writing in this behalf by the appellant)\nFORM AED-7\nFORM AED-7\nFORM AED-7\nFORM AED-7\n[ See Rule 13(6)]\n[ See Rule 13(6)]\nRefund Voucher\nRefund Voucher\nRefund Voucher\nRefund Voucher\nBook No..........\nBook No..........\nVoucher No..........\nVoucher No..........\nXIII-Other Taxes and Duties............\nXIII-Other Taxes and Duties...........\nElectricity Duty Refund payable to.........\nElectricity Duty\nTreasury/Sub-Treasury\nAssessment Record No.\nOrder for refund of tax-payable at the State Bank of\n\t\t\t\tIndia/Reserve Bank of India\nDate of order directing Refund\nAmount of refund\nTo\nChallan No. and date of original payment\nThe Treasury Officer.........\nThe Sub-Treasury Officer.........\nSignature of Superintendent\nThe Agent, State Bank of India............", "footnote": "", "is_definition": false, "sort_order": 23 }, { "number": "1", "title": "1. Certified that with reference to the assessment record No a\n\t\t\t\trefund of Rs is due to in respect of the return period\n\t\t\t\tending.........", "chapter": null, "content": "Date of encashment", "footnote": "", "is_definition": false, "sort_order": 24 }, { "number": "2", "title": "2. Certified that the tax concerning which this refund is\n\t\t\t\tgiven has been credited in the Treasury.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 25 }, { "number": "3", "title": "3. Certified that no refund order regarding the sum now in\n\t\t\t\tquestion has previously been granted and this order of refund has\n\t\t\t\tbeen entered in the assessment record under my signature.", "chapter": null, "content": "", "footnote": "", "is_definition": false, "sort_order": 26 }, { "number": "4", "title": "4. Please pay to the sum of Rs............ (in words\n\t\t\t\tRupees.......).", "chapter": null, "content": "Seal\nSuperintendent\nDate.......... Place\nPay Rupees...........only\nReceived payment\nTreasury\nChairman's Signature\nOfficer in charge of the.........\nThe 20............\nSub-Treasury\nThe 20..............\nExamined\nAccountant\nForm AED-8\nForm AED-8\n[ See Rule 13]\nRefund Register\nRefund Register\nSerial No.\nName and address of claimant\nYear for which refund is claimed\nAmount of refund claimed\nAmount of refund allowed\nPayment\nInitial of Assessing Officer\nRemarks\nRefund voucher No. and date\nRefund set-off against other demands\n1\n2\n3\n4\n5\n6\n7\n8\n9\nForm AED-9\nForm AED-9\n[ See Rule 14]\nRegister of Prosecution\nRegister of Prosecution\nSerial No.\nYear\nName of the assessee\nAddress\nDate of prosecution or issue of notice thereof\nName of offence\nResult\nRemarks\n1\n2\n3\n4\n5\n6\n7\n8", "footnote": "", "is_definition": false, "sort_order": 27 } ], "metadata": { "Act ID": "Last Updated 11th February, 2020 [ass192]", "Act Number": "Published vide Notification No. FTX 32/64", "Enactment Date": "", "Act Year": "1964", "Short Title": "The Assam Electricity Duty Rules, 1964", "Type": "STATE", "Location": "Assam" }, "updated_at": "2026-09-29 21:55:18" }