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1
L. A. BILL No. LX OF 2023.
A BILL
to amend the Maharashtra Electricity Duty Act, 2016.
WHEREAS it is expedient to amend the Maharashtra Electricity Duty
Act, 2016, for the purposes hereinafter appearing; it is hereby enacted in
the Seventy-fourth Year of the Republic of India, as follows :—
1. This Act may be called the Maharashtra Electricity Duty
(Amendment) Act, 2023.
2. In section 3 of the Maharashtra Electricity Duty Act, 2016
(hereinafter referred to as “ the principal Act ”), in sub-section (2), in
clause (vii), the words “ excluding Metro and Monorail ” shall be deleted.
Mah.
XXVI of
2016.
Short title.
Amendment
of section 3
of Mah.
XXVI of
2016.
Mah.
XXVI of
2016.
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In pursuance of clause (3) of Article 348 of the Constitution of India, the following translation
in English of the Maharashtra, Electricity Duty (Amendment) Bill, 2023 (L.A. Bill No. LX of 2023),
introduced in the Maharashtra Legislative Assembly on the 18th December 2023, is hereby published
under the authority of the Governor.
By order and in the name of the Governor of Maharashtra,
SATISH WAGHOLE,
Secretary (Legislation) to Government,
Law and Judiciary Department.
RNI No. MAHENG/2009/35528
(1)
BSɤÉÒ-1763-1.
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Insertion of a
new section
15A in Mah.
XXVI of
2016.
3.
After section 15 of the principal Act, the following section shall be
inserted, namely :—
“ 15A.
For the avoidance of doubt, it is hereby declared that nothing
in this Act shall be taken to impose or authorise the imposition of, tax on
the consumption or sale of electricity (whether produced by a Government
or other person) which is,—
(a) consumed by the Government of India or sold to the Government
of India for consumption by that Government, or
(b) consumed in the construction, maintenance or operation of
any railway of the Government of India, Metro Rail or Mono Rail or sold
for consumption in the construction, maintenance or operation of any
railway, Metro Rail or Mono Rail. ”.
4.
In SCHEDULE A appended to the principal Act, entry at serial
number 7 relating to “ PART G - MONO AND METRO RAIL ” shall be
deleted.
Removal of
doubt.
Amendment to
SCHEDULE A
appended to
Mah. XXVI of
2016.
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STATEMENT OF OBJECTS AND REASONS
The Maharashtra Electricity Duty Act, 2016 (Mah. XXVI of 2016) is enacted
to provide for levying a duty on consumption of electrical energy in the State
of Maharashtra. As per the Government Notification, Industries, Energy and
Labour Department, No.ELD.2016/CR.252/Energy-1,dated the 21st October 2016,
issued under section 3 of the said Act, the rate of electricity duty for Metro Rails
is twenty per cent., of consumption charges of electrical energy consumed by
it.
2.
The Metro Rail operations are highly energy intensive in nature.
Therefore, the Maharashtra Metro Rail Corporation Ltd. incurs huge
expenses on electricity duty and consumption charges on consumption of
electricity energy for such operations. The said Corporation has requested the
Government to waive such electricity duty, on the lines of waving off electricity
duty in case of Delhi Metro Rail. Metro Rail services can be offered at reduced
travel costs to the people if electricity duty for Metro Rail is waived. The
reduced travel cost will encourage large number of people to use Metro Rail
as a public transport.
Also as per the provision of article 287 of the Constitution of India no
tax on the consumption or sale of electricity can be imposed on consumption
of electricity for construction, maintenance or consumption or operation of
any railway.
3.
In view of above, the Government considers it expedient to suitably
amend the Maharashtra Electricity Duty Act, 2016 to waive electricity duty
under the said Act for Metro Rail as well as Mono Rail.
4.
The Bill is intended to achieve the above objectives.
Nagpur,
DEVENDRA FADNAVIS,
Dated the 15th December, 2023.
Deputy Chief Minister.
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FINANCIAL MEMORANDUM
The Bill proposes to amend the Maharashtra Electricity Duty Act, 2016
(Mah. XXVI of 2016).
There is no provision in the Bill which would involve the recurring or
non-recurring expenditure from the Consolidated Fund of the State on its
enactment as an Act of the State Legislature.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR, RUPENDRA DINESH MORE, PRINTED
AT GOVERNMENT PRESS AND BOOK DEPOT, CIVIL LINES, NAGPUR-440 001 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY
AND PUBLICATION, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI-400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.