According to the provisions of the Electricity Duty Act, 1958, the Electricity Duty is, at present, required to be levied at the concessional rate of 1 np. per 3 units consumed by the industrial Undertakings in which less than 50 persons (including persons employed on temporary basis or on Daily Wages) are working or were working on any day of the preceding 12 months in all the shifts in the aggregate and the capital assets of which (including investments in the form of land, building, machinery, equipment and working capital) do not exceed the value of Rs. 5 lakhs. As the procedure of obtaining a written undertaking from the industrial consumers who fulfilled the above proviso and applied for a levy of concessional rate of Electricity Duty was questioned by the Government Auditors on the grounds of lack of authenticity, Government were requested to lay down the procedure and also to stipulate the Competent Authority to authenticate the claims of such Industries.

     Government have, therefore, directed in their letter No. ELD1061/145246-Elec.. dt. 4th January 1962 (copy attached) that the procedure given by the Collector of Bombay in his letter No. AB/ETC/59, dr. 23rd November 1961 (copy attached) should be followed by the Board also.

      As such, the Officers in charge of the Board's units are requested to adopt henceforth the procedure set out below and levy the Electricity Duty at the concessional rate accordingly, The consumers who apply for the concessional rate of Electricity Duty should comply with the following requirements:-