For Punjab: For Punjab Fifth and Sixth Schedules of W.P. Finance Act, 1964, were substituted by Punjab Finance Ordinance (XI of 1971) as under:


(See section 10)

            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 or commercial                           Two-and-a-half paisa for each

            purposes.                                                          unit of energy consumed.

(b)        An industrial undertaking                          One-and-a-half paisa for each

                                                                                    unit of energy consumed.

(c)        Tubewells and irrigation and                                  One-and-a-half 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.


(See section 10)


(i)              The central and the Provincial Government, save in respect of premises used for residential purposes.

(ii)             Such autonomous bodies as may be exempted by Government by means of notification in the official Gazette.

(iii)            Local authorities in respect of public lighting only.

(iv)           Mosques, churches and other places of public worship.

(v)            All domestic consumers using not more than 20 units in any one month.

(vi)           Energy consumed (including losses of energy) in generation, transmission and transformation.