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1. The procedure followed by the licensees in the
Greater Bombay
area for the purpose of granting the concessional
rate at 1 nP. for
every 3 units or fraction thereof to industrial concerns
is as under:
2.
The consumers who apply to the licensee for lower
rate of duty,
under sub-clause (ii-y) of clause 1 (a) under the
heading " for any
other purpose" of the schedule to the Bombay Electricity
Dut
Act, 1958 are required to comply with the following
requirements.
1)
To produce the daily attendance Register of
employees as certified by the Inspector of Factories,
Bombay.
2)
To produce the Balance sheet audited by a
Registered Chartered Accountant or a certificate
from
Income Tax Officer, to the effect that the assets
do not exceed the value of Rs. 5 lakhs.
3. With regard
to the 1 st condition, it is not insisted upon in case
of
those Undertakings which engage less than 20 employees
and
are not governed by the Factories Act. The number of
employees
in the case of these undertakings is verified from the
attendance
register maintained by them.
4.
The second condition is waived in respect of Industrial
Undertakings
which are newly started and have completed
one year. The value of the capital assets in these
cases is ascertained
form their Books of Account.
5.
In the case, however of (i) Industrial Undertakings
which are certified
as small scale industries by the Director of Industries
and (ii) Flour Mills the consumers are not called
upon to comply
with the above two requirements and the benefit of
the lower rate
of duty viz. 1 nP. for every 3 units of energy or
fraction thereof is
given to them on their satisfying the Licensee that
they fall under
the above categories.
6.
A list of such consumers is called for by this office
periodically form
the licensee: Verification of eligibility of such
consumers is then
carried out by this office.
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