IMPOSITION OF ELECTRICITY DUTY
THE WEST PAKISTAN FINANCE, ACT, 1964
[ACT XXXIV OF 1964] (To continue in force in Punjab, Sindh, N.W.F.P. and Balochistazn under Art 19(2) P.O. No. I of 1970)
AS AMENDED BY WEST PAKISTAN FINANCE ORDINANCE OF 1969 (To continue in force in Punjab, Sindh, N.W.F.P. and Balochistazn under Art 19(2) P.O. No. I of 1970)
Section 13 of the West Pakistan Finance Act, 1964, which levied Electricity Duty with effect from Ist July, 1964, is reproduced below. In this connection, relevance may also be made to the West Pakistan Electricity Duty Rules, 1964:–
1.3 Electricity Duty:— (1) From first day of July, 1964, there shall be levied and paid to Government, on the units of energy consumed for the purposes specified in the first column of the Fifty Schedule, excluding losses of entry in transmission and transformation, a duty (hereinafter referred to as Electricity Duty) at the rates specified I n the second column of that Schedule:
Provided that Electricity Duty shall not be leviable on the energy consumed by, or in respect of the consumers enumerated in the Sixth Schedule, except to the extent specified therein:
Provided further that for reasons to be recorded, Government may, by notification in the official Gazette, exempt any other consumer or class of consumers from the operation of this section.
Explanation. — In this section, unless there is anything repugnant in the subject or context –
(a) “consumer” means any person, other than a distributing licensee who is supplied with energy by licensee;
(b) “energy” means electrical energy when generated, transmitted, supplied or used for any purposes except transmission of a message;
(c) “licensee” means any person licensed under Part II of the Electricity Act, 1910 (Act XI of 1910), to supply energy and includes any person who has obtained the sanction of the Government under section 28 of that Act.
(2) Every licensee shall collect and pay to the Government, the Electricity Duty under this section in such manner as may be prescribed. The duty so payable shall be first charge on the amount recoverable by the licensee for the energy supplied by him and shall be debt due by him to the Government:
(i) the licensee shall not be liable to pay the duty in respect of any energy supplied by him for which he has been unable to recover his dues;
(ii) the licensee shall be entitled, for his cost of collection of the duty, to a rebate of such percentage as may be determined by the Government, on the amount of the Electricity Duty collected and paid by him under this sub-section.
(3) Where any person fails or neglects to pay the amount of Electricity Duty due from him the licensee may, without prejudice to the right of Government to recover the amount under section 3 of the West Pakistan Government Dues Recovery Ordinance, 1962 (West Pakistan Ordinance XXII of 1962), discontinue to supply energy to him and for this purpose, exercise the powers conferred on a licensee by sub-section (1) of section 24 of the Electricity Act, 1910, for recovery of any charge or sum due in respect of energy supplied by the licensee.
(4) In the case of energy than that supplied by a licensee, the person generating energy shall pay to the Government the Electricity Duty payable under this section in respect of the energy consumed, in such manner as may be prescribed [for West Pakistan Electricity Duty Rules, 1963, framed in exercise of the powers conferred by this provisions.]
(The Fifth Schedule is in the form as subs. by West Pakistan Finance Ordinance, 1969, S. 6, Schedule Thr.
Rates of Electricity Duty
1. For energy consumed in respect of premises not falling under Article 2 of this Schedule, used for —
(a) Residential, office of commercial … Two paisa for each unit of
purposes. Energy consumed.
(b) An industrial undertaking … One paisa for every two units
Of energy consumed.
(c) Tubewells, irrigation and … One paisa for every two units
Agricultural machinery. Of energy consumed.
Explanation.— Premises which are used wholly or principally for carrying on manufacturing processes within 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 all premises where the supply of flat charges realized by
of energy by a licensee is unmetered. the licensee; provided that
no duty shall be levied where
such a charge dues not exceed
Rs.5 during a month.
(The Sixth Schedule is in the from as subs. by West Pakistan Finance Ordinance, 1969, S. 6, Schedule Fourr).
Exemption from Electricity Duty
1. Any Government, save in respect of premises used for residential purposes.
2. Any Local Authority, save in respect of premises used for residential purposes.
3. Energy generated by plant having capacity not exceeding 2 ½ kilowatts.
4. Energy consumed (including losses of energy) in generation, transmission and transformation.
5. Energy consumed in mosques, churches and other places of public worship.
6. Any consumer using not more than 20 units in any one month.
7. Vessels, whether sea-going or inland.