I am directed to refer to your letters, No.PG/32/37602, dated the 4th July 1964, and No.PG-32/8926, dated the 12th February 1965, and No. PG 32/65242, dt the 12th Oct. 1965 on the above subject and to state that even though the Rest Houses, Holiday Camps, tourist bungalows, etc, are owned by the Government of Maharashtra and/or Zilla Parishads, the consumption of electric energy therein cannot be treated as consumption by the Government of Maharashtra because electric charges are recovered from the occupants. Electricity duty should, therefore, be levied on such consumption of electric energy, under part A of the Schedule to the Bombay Electricity Duty Act, 1958.

2. Electricity duty should be levied in such cases on the total consumption of electricity during the month, even though the rest house, holiday camps and/or the tourist bungalow may not be occupied for some period.

	Yours faithfully,
	Sd/-
	Under Secretary to the Govt.of Maharashtra, Industries and Labour Department.