Extra No. 228

the

REGISTERED No.L 2 /RNP/G/GNR-84

c (if aqw -t-jl. SZ g1. 3000/-

u1arat OoberttmentEXTRAORDINARY

PUBLISHED BY AUTHORITY

Vol. LV THURSDAY, JULY 31, 2014/SRAVANA 9, 1936

av?lpette

Separate paging is given to this Part in order that it may be filed as a Separate Compilation.

PART IV-B

Rules and Orders (Other than those published in Part I, I-A and I -L) made by theGovernment of Gujarat under the Gujarat Acts.

ENERGY & PETROCHEMICALS DEPARTMENT

Notification

Sachivalaya, Gandhinagar, 31S` July, 2014.

Gujarat Electricity Duty Act, 1958.

No. GHU/2014/ 83 /ELD/10-2012/306/E: - WHEREAS certain draft rules further to amend theBombay Electricity Duty (Gujarat) Rules, 1986 were published as required by sub-section (3) of section 12of the Gujarat Electricity Duty Act, 1958 (Bom. XL of 1958), at pages 364-1 to 364-10 of the GujaratGovernment Gazette, Extraordinary, Part IV-B, dated the 24th October, 2013 under Government Noti^cation,Energy and Petrochemicals Department No. GHU/2013/128/10-2012/3061E, dated the 24`h October, 2013inviting objections or suggestions from all persons likely to be affected thereby within a period of 30 (thirty)days from the date of publication of the said notification in the Official Gazette;

AND WHEREAS, the suggestions and objections received with respect to the said notification havebeen considered by the Government;

NOW, THEREFORE, in exercise of the powers conferred by the said section 12 of the GujaratElectricity Duty Act, 1958 (Bom. XL of 1958), the Government of Gujarat hereby makes the following rulesfurther to amend the Bombay Electricity Duty (Gujarat) Rules, 1986, namely:-

IV-B-EX.,-228 -1 228-1

228-2 GUJARAT GOVERNMENT GAZETTE EX,. 31-7-2014 [PART IV-B

1. (1) These rules may be called the Gujarat Electricity Duty (Amendment) Rules,2014.

(2) They shall come into force on the date of their publication in the OfficialGazette.

2. In the Bombay Electricity Duty (Gujarat) Rules, 1986 (hereinafter referred to as "thesaid rules"), in rule 4,-

(1) in clause (1), after the words, "residential purposes", the words "oreducational purposes" shall be inserted;

(2) for existing clauses (IA) to (11), the following shall be substituted, namely

"(2) Number of units of energy supplied in respect of premises used for theHostel for students-

(a) in rural areas;(b) in urban areas.

(3) Number of units supplied to an industrial undertaking engagedpredominantly in manufacturing or producing goods other than energyconsumed in respect of any of its premises used for residential purpose-

(a) where an industrial undertaking consumes high tension energy;

(b) where an industrial undertaking consumes exclusively low tensionenergy.

(4) Number of units supplied in respect any premises not falling under any ofthe items (1) to (3) in Schedule Ito the Act.

(5) Number of units supplied to the consumers specified in the notificationissued under sub-section (3) of section 3 of the Act.

(6) Amount of consumption charges and the amount of electricity duty withthe rates charged shown separately in respect of the particulars specified inclauses (1) to (5) above.

(7) Description of the premises to which the energy is supplied.

(8) Date of cutting off of the supply of the energy on failure of payment ofelectricity duty.".

3. In the said rules, in rule 6, in sub-rule (1), in clause (A),-

(1) in sub-clause (3), after the words, "for residential purpose", the words "oreducational purposes" shall be inserted;

(2) for existing sub-clauses (3A) to (11), the following shall be substituted,namely:-

"(4) Number of units of energy supplied in respect of premises used for theHostel for students-

(a) in rural areas;(b) in urban areas.

(5) Number of units supplied to an industrial undertaking engagedpredominantly in manufacturing or producing goods other than energyconsumed in respect of any of its premises used for residential purpose-

(a) where an industrial undertaking consumes high tension energy;(b) where an industrial undertaking consumes exclusively low tension

energy.(6) Number of units supplied in respect of any premises not falling under anyof the items (1) to (3) in Schedule Ito the Act.(7) Number of units supplied to the consumers specified in notification issuedunder sub-section (3) of section 3 of the Act.(8) Amount of consumption charges and the amount of electricity dutycharged and recovered.".

4. In the said rules, in rule 9, in sub-rule (3),-(1) in clause (a), for the words, "Government Treasury" the words, "Government

Treasury or electronically remittance into Cyber Treasury" shall besubstituted;

PART IV-B] GUJARAT GOVERNMENT GAZETTE EX,. 31-7-2014 228-3

(2) in clause (b), for the words, "Treasury challan" the words, "Treasury challanalong with detailed calculation" shall be substituted;

(3) for the existing clause (c), the following shall be substituted, namely :-"(c) submit a monthly or quarterly return electronically in Form "D" andannual return for a calendar year in physical form, to the Collector ofElectricity Duty and the Inspector on or before the 10`h day of next monthfollowing the period to which the return relates.".

5. In the said rules, in rule 11,-

(1) in the heading, or the word, brackets and figures "section 3 (2)(vii)", thewords, brackets and figures "section 3 (2) (vii) and (viii)" shall be substituted;

(2) the existing sub-rule (1) shall be renumbered as clause (a) of sub-rule (1) andafter clause (a) as so renumbered, the following clause shall be inserted,namely:-

"(b) any additional unit of the industrial undertaking desiring to getexemption under clause (viii) of sub-section (2) of section 3 shall make anapplication to the Collector of Electricity Duty, Gujarat State, Gandhinagar,in Form `E' within ninety days,-

(i) from the date on which such additional unit of industrial undertakingbegins to manufacture or produce goods for the first time, or

(ii) from the commencement of the Gujarat Electricity Duty(Amendment) Rules, 2014 for additional unit of the industrialundertaking which has begun manufacturing or production prior tothe commencement of these rules.";

(3) in sub-rule (2), after the words and letter "electricity duty in Form "F", thewords, figures, brackets and letter "for the units covered under clause (vii) ofsub-section 2 of section 3 and Form "G" for the units covered under clause(viii) of sub-section (2) of section 3" shall be inserted;

(4) in sub-rule (3 ) ,-(a) after the words "Any new industrial undertaking", the words "or

additional unit of the industrial undertaking" shall be inserted;

(b) after the existing proviso, the following provisos shall be inserted,namely:-

"Provided further that the units eligible under clause (viii ) of sub-section (2) of section 3 shall be entitled for the exemption from the dateof sealing the metering system, to record consumption of additional unitof industrial undertaking , if it is adjacent to the existing premises eitherby the licensee or by any Laboratory established and operating in theGujarat State and Accredited by National Accreditation Board for testingand Calibration Laboratories, Department of Science and Technology,Government of India subject to the condition that sealing of meteringsystem at site by such Accredited Laboratory is done within 60 days ofLaboratory testing of meter or accreditation period, whichever is earlier.The unit shall not be entitled to exemption for the period lapsed, if any,between the date of production and date of sealing the metering system.".

6. (1) In the said rules, the existing rule 11 A shall be renumbered as sub-rule (1) ofthat rule and in sub-rule (1) as so renumbered,-

(i) in the proviso to condition No.1, for the words "time taken by the licenseefor supplying the information in respect of consumer regarding electricconnections and meters beyond thirty days", the words "time taken by thirdperson for supplying the information in respect of consumer beyond thirtydays" shall be substituted;(ii) for the existing conditions No. 6 and 7, the following shall be substituted,namely :-

228-4 GUJARAT GOVERNMENT GAZETTE EX,. 31-7-2014 [PART IV-B

"6. Subject to the condition 4 above, the energy for which exemption isgranted shall not be sold , transferred or allowed to be used by any personor undertaking.";

(2) after sub-rule ( 1), the following sub-rule shall be inserted, namely:-

"(2) The benefit of exemption from payment of electricity duty toadditional unit of the industrial undertaking under clause (viii) of sub-section (2) of section 3 shall be subject to the following terms andconditions , namely:-

1.The unit shall have fulfilled all the conditions narrated in the above sub-rule (1).

2.The total capital investment in an additional unit of industrialundertaking in the form of building , plant and machinery, before the dateof commencement of manufacture or production of goods shall not be lessthan 50% of the capital investment made in the existing industrialundertaking in the State on the aforesaid assets immediately before thecommencement of production by an additional unit of industrialundertaking:

Provided that in case of an additional unit of the industrialundertaking having additional investment of more than 100 crores inaforesaid assets, this condition shall not apply to such unit of additionalindustrial undertaking.

3.The additional unit of the industrial undertaking , if located adjacent tothe existing premises, shall have to provide separate metering system dulytested and sealed by the licensee or by any Laboratory established andoperating in the Gujarat State and Accredited by National AccreditationBoard for testing and Calibration Laboratories , Department of Scienceand Technology , Government of India subject to the condition thatsealing of metering system at site by such Accredited Laboratory is donewithin 60 days of Laboratory testing of meter or accreditation period,whichever is earlier to record exclusive consumption of such additional unit:

Provided that the benefit of exemption under clause (viii) of sub-section (2) of section 3 of the Act shall be available on actualconsumption recorded in main meter, in excess of monthly average of lasttwenty four operative months recorded in main meter of that premisesimmediately before the commencement of production or actual recordedfor the calendar month in sub-meter provided for recording consumptionof the additional unit of the industrial undertaking, whichever is less:

Provided further that this condition shall not be applicable in case ofadditional unit of industrial undertaking not adjacent to the existingindustrial undertaking.

7. In the said rules, in rule 12 A,-

(1) for the words , "fifty per cent .", the words "thirty per cent." shall besubstituted;

(2) for the words , "and no such benefit shall be granted except in thecircumstances of natural calamities", the words "subject to maximum twentyfour months" shall be substituted.

8. In the said rules, in Form A,-

(1) in entry 2, in the column relating to "Remarks", after item (vii), the followingitems shall be added, namely:-

PART 1V-B] GUJARAT GOVERNMENT GAZETTE EX,. 31-7-2014 228-5

"(viii) energy consumed in respect of pumping water for irrigation purposes;

(ix) additional unit of the industrial undertaking exempted from paymentof duty under clause (viii) of sub-section (2) of section 3 of the Act;

(x) a body corporate constituted by the State Government or CentralGovernment and specified by general or special order for the purposesmentioned in clause (ia) of sub-section 2 of section 3 of the Act.";

(2) in entry 3, for item (1) to (9), the following shall be substituted, namely :-

"(1) Energy consumed by a consumer in respect of premises used forresidential and educational purposes-

(a) in rural area;

(b) in urban area;

(2) Energy consumed by Hostels for students-

(a) in rural area;

(b) in urban area.

(3) Energy consumed by an industrial undertaking engaged predominantly inmanufacturing or producing goods other than food or drinks or both meantordinarily for consumption on the premises of the undertaking but does notinclude premises used for residential purpose-

(a) where an industrial undertaking consumes high tension energy :

(b) where an industrial undertaking consumes exclusively low tensionenergy,

(4) Energy consumed in respect of premises not falling under any of the items(1) to (3) in Schedule Ito the Act.

(5) Energy consumed by the consumers specified in the notification issuedunder sub-section (3) of section 3 of the Act.

(6) In any other case not falling under (1) to (5) above.

Less : (i) Adjustment allowed as per Schedule attached.

(ii) Transfer to disconnected ledger.

Plus : Recoveries from consumer disconnected.

Net amount paid into the Treasury/Cyber Treasury Under ChallanNo. Date: ......."

9. In the said rules, in Form "C", in entry 10, the words "including previous registration,if any" shall be added at the end.

10. In the said rules, in FORM"D", -

(1) in the title, for the word "quarterly", the word "Periodic" and for the words"during the quarter", the words "for the period" shall be substituted;

(2) in columns 2 and 6.-

(i) item nos. 2 and 6 shall be deleted;

(ii) in item no. 4, for the word and figure, "item 4", the word and figure"item 3"shall be substituted.

11. In the said rules, in FORM "E",-

(1) in the heading, after the words, brackets and figures, "under clause (vii)", thewords, brackets and figures "or clause (viii)" shall be inserted;

(2) in Part I,-

(a) in entry 1. for items (iii) to (vii), the following shall be substituted,

228-6 GUJARAT GOVERNMENT GAZETTE EX,. 31-7-2014 [PART IV-B

"(iii) Fax No.:(iv) Income Tax PAN No.:(v) Contact Person:(vi) Mobile No.-(vii E-mail Address:";

(b) for entry 3, the following shall be substituted, namely:-

"3. Date of commencement of manufacture or production in the State -(i) by new industrial undertaking (section 3 (2) (vii) - i.e. first

manufacturing unit in the State),(ii) by Additional Unit of the Industrial Undertaking (section 3 (2) (viii).

(Enclose/attach the copies of the documents relating to the date ofcommencement of production and sale of goods manufactured).";

(c) in entry 4, after the words "or produced", the words "in the State" shallbe inserted;

(d) in entry 5, the words, brackets and letter "in the State (If yes, fill upPart I A completely)" shall be added at the end;

(3) after Part I, the following Part shall be inserted, namely:-" Part IA

1. Details of all locations of the undertaking in the State withconnection No. / Generating Sets:

2. Whether additional unit is adjacent to any of the existing units in theState? If so, furnish following information: -(i) Copies of documents relating to identifying the same as

different, independent and identifiable premises of theexisting industrial undertaking

(ii) whether metering system of adjacent additional unit is dulytested and sealed at site by the licensee;

(iii) month wise consumption of last 36 months may be given ofthe existing premises.

3. Whether the capital investment in the form of building, plant andmachinery is more than 100 cores in additional unit? If not, givedetails of investment value of all existing plants in the State as ondate of commencement of manufacture or production of theadditional unit.";

(4) in Part II, in entry 2, in item (III), in sub-item (d), the word "office" shall bedeleted.

12. In the said rules, in FORM "F",-

(1) in the first paragraph, for the brackets and words, "(except the energyconsumed for residence, commerce, office, sports, club, library, canteen orsuch other purposes)", the brackets and words "(except the energy consumedfor residence, commerce, sports, club, library, canteen or such otherpurposes)" shall be substituted;

(2) for the existing conditions No. 5 and 6,the following shall be substituted,namely:-

"5. Subject to condition No.3, the energy for which exemption is grantedshall not be sold, transferred or allowed to be used by any person orundertaking.".

13. In the said rules, after Form "F", the following form shall be inserted,namely:-

PART IV-B] GUJARAT GOVERNMENT GAZETTE EX,. 31-7-2014 228-7

"FORM G

(See rule 11(2))

CERTIFICATE OF ELIGIBILITY FOR EXEMPTION FROM PAYMENT OF ELECTRICITYDUTY FOR AN ADDITIONAL UNIT OF THE INDUSTRIAL UNDERTAKING

This is to certify that M/s. has established "an additional unit of theindustrial undertaking" in the State at (*adjacent/ different premises) and entitledfor exemption from payment of electricity duty under clause (viii) of sub-section (2) of section 3 of theGujarat Electricity Duty Act, 1958 for the energy consumed in respect of premises used by the saidadditional unit, for industrial purposes (except the energy consumed for residence, commerce, sports, club,library, canteen or such other purposes) with effect from to from following sources.

Sr.Source * Sub- Meter *Average number

No. No. of units per month(1) (2) (3) (4)1. Connection No.2. Generating sets:

(a) Capacity(b) Registration No.

3. Other sources.

*The exemption for the calendar month shall be actual consumption recorded inmain meter/s No./s<col. 2> ------- in excess of <col. 4> (no. of units), beingmonthly average or consumption of units actually recorded in the above sub -meter<col. 3>, whichever is less.

The aforesaid exemption from payment of electricity duty shall be available subject to the following termsand conditions, namely:-

(1) If consumer is indulged or found in theft of energy during the period of exemption, the benefit ofexemption shall be withdrawn for the said period.

(2) Where the consumer has installed any generating sets, it shall be mandatory for him to operate fullythe said sets in accordance with the instructions issued by the Collector of Electricity Duty, GujaratState, Gandhinagar and by the State Government from time to time, irrespective of whether it isconnected with grid or not.

(3) (a) The power generated by such generating sets, if sold or transferred to any other consumer withinthe State in accordance with the provisions of the Electricity Act, 2003 and the rules made there under,shall be subject to payment of electricity duty to be collected through respective distribution company.

(b) If such generating set sells or transfers the power out of the State in accordance with the provisions ofthe Electricity Act, 2003 and the rules made there under, the electricity duty exemption certificate shallautomatically stand cancelled with effect from such sale or transfer.

(4) If during the period of exemption, the ownership of the beneficiaries has been changed, the No ObjectCertificate from the Collector of Electricity Duty, Gujarat State, Gandhinagar shall be obtained within 15days from such change, failing which exemption shall be liable to be withdrawn with immediate effect.

(5) Subject to condition No.3, the energy for which exemption is granted shall not be sold, transferred orallowed to be used by any person or undertaking.

Signature

Name and Designation of the

Officer ...........................".

By order and in the name of the Governor of Gujarat,

P. L. PANCHAL.Deputy Secretary to Government.

Government Central Press, Gandhinagar.