Departmental Circular No.6
(Commercial)

 As you are aware, Government have amended the Electricity Duty Act and a copy (cyclostyled) of the Act has been already forwarded to you. A printed copy of the same is also sent herewith for your record.

      As you will have observed form the Schedule to this Act, the Electricity Duty for lights, fans and appliances is now to be charged on the basis of revised classifications according to the premises mentioned in the Schedule. In respect of the premises which are used for more than one purpose, such as residential and commercial, proper division of the quantum of energy used for each purpose will have to be made, particularly in respect of the cases coming under the perview of part B of the schedule. In respect of such common premises, it would be economical forthe majority of the consumers to pay at the higher rate than paying the additional meter rent of 50 nP. for a sub-meter for registering different consumptions unless the energy consumed for residential purpose is more than 17 units per month.

     In respectof the premises falling in part G of the Schedule,the consumers will have to be charged Electricity Duty according to whether they are HT. or L.T. consumers. The consumption in the premises of H.T. industrial, consumers used for residential and office purposes will have to be charged at the appropriate rates. Where the consumption for lighting for residential and off ice use cannot be metered separately, the entire consumption in the residential and office premises should be charged- at the commercial rate (Part 8) until the consumer provides suitable metering arrangement to segregate the consumption for residential and office use.

      As regards the industrial undertakings which claim concessional rates of duty as prescribed in the Act, it shall be the responsibility of each party to applyto Government for grant of the concession. Till such time as they obtain an order from Government the rates prescribed for the H.T,/L.T. industries, as the case may be, should be charged and ellected from them. This may be brought to the notice of the industries concerned including those which are enjoying any concession hitherto.

       A copy of the Electricity Duty Rules issued by the Government of Maharashtra is sent herewith. Your specific attention is invited to proviso to Rule 13 (1). As the revised Fates of Electricity Duty would come into force from ist October 1962, the energy consumed form the said date becomes chargeable at the revised rate. Therefore, where any meter readings have been taken before the 1st of October, say from 25th September to 30th September, according to our practice of meter reading on certain fixed dates, the energy consumed upto 30th September and from ist October for the billing month of October 1962, should be charged prorata at the old and new rates respectively as the consumer is entitled to the old rates of electricity duty upto 30th Sept'62, while statutorily new duty rules shall apply from 1st October.

       All the Field Officers are requested to study the Act as well as the Rules thoroughly and to take the necessary action of charging the electricity duty at the revised rates from 1 st October 1962 onwards and to pay and account for the same as provided in the Electricity Duty Rules prescribed by Government.