RATES OF ELECTRICITY IN PUNJAB PROVINCEIXTH SCHEDULE
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:
FIFTH SCHEDULE
(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.
SIXTH SCHEDULE
(See section 10)
Exemptions:—
(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.
