Government was requested bythis office to clarifythe position regarding the levy of electricity duty on the consumption of energy by the Rest Houses. The Government has now clarified vide letter No. ELD1764/ 129193-Elec.1 dt. 19.11.1965 that the electricity duty under Part A of the Schedule to the Bombay Electricity Duty Act, 1958 should be levied on consumption of electrical energy by the Rest Houses, Holiday camps, Tourist Bungalows etc. of the P.W.D. and Zilla Parishads etc. and the electricity duty should be levied in such cases on the total consumption
of electricity during the month, eventhoughthe rest houses, holiday campsand / or the tourist Bunglaows; may not be occupied for some period.

A copy of Govt's letter is also sent herewith for necessary action.