RATES OF ELECTRICITY DUTY IN SINDH PROVINCE
For Sind.— For Sindh Fifth and Sixth Schedule of W.P. Finance Act, 1964, were submitted by Sindh Finance Act (I of 1972) as under
FIFTH SCHEDULE
(See section 13)
1. For energy consumed in respect of premises not falling under Article 2 of this Schedule, used for:-
(a) Residential, office or commercial Two paisa for each
purposes. unit of energy consumed.
(b) An industrial undertaking One paisa for each
unit of energy consumed.
(c) Tubewells and irrigation and One paisa for each
Agricultural machinery. unit of energy consumed.
Explanation— Premises which are used wholly or principally for carrying on manufacturing processes within the meaning of section 2 of the Factories Act, 1934, shall be deemed to be used for an industrial undertaking.
2. For energy consumed in respect Four paisa for every rupees of
of all premises where the flat charges realized by the
supply of energy by a licencee the licensee provided that
is unmetered no duty shall be levied where
such a charge does not exceed
five rupees during a month.
SIXTH SCHEDULE
(See section 13)
Exemptions:—
(i) the Central and the Provincial Governments, save in respect of premises used for residential purposes.
(ii) local authorities in respect of public lighting only.
(iii) Mosques, churches and other places of public worship.
(iv) all domestic consumers using not more than 20 units in any one month.
(v) energy generated by plants having capacity not exceeding 2 kilowatts.
(vi) Vessels, whether sea-going or inland.