Published by Authority
No. 4] CHANDIGARH, FRIDAY, JANUARY 23, 2026 (MAGHA 3, 1947 SAKA)
PART I
Punjab Government Notifications and Orders
GOVERNMENT OF PUNJAB
DEPARTMENT OF POWER
(ENERGY BRANCH)
NOTIFICATION
The 7th July, 2025
No. ENRG/10/105/2025-EV1/2044.-In exercise of the powers conferred by section 12 of the Punjab Electricity (Duty) Act, 2005 (Punjab Act No. 9 of 2005), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to grant hundred percent (100%) exemption to M/S Rainbow Scientific Dyers, having its expansion unit located at Plot C 211, Phase 8 Focal Point, Ludhiana, from the payment of electricity duty (except Social Security Fund) for a period of seven years, in terms of the Detailed Schemes and Operational Guidelines, 2018 (Industrial and Business Development Policy, 2017) in public interest, subject to the following conditions namely:-
CONDITIONS
(i) the exemption shall be granted to the said Firm for maunfacturing of Processing and Dyeing of Yarn and fabric, as per the conditions contained in the Eligibility Certificate issued by the Convener-Cum-General Manager, District Level Committee, Ludhiana vide Endorsement No. DIC/LDH/2761 dated the 16th June, 2025;
(ii) the exemption shall be granted from the 01st January, 2023 to 31st December, 2029 or till the date of exhaustion or utilization of quantum of eligible incentive i.e. rupees 3,94,84,000/- (rupees three crore ninety four lakh eighty four thousand only), whichever is earlier, as per the Eligibility Certificate dated the 16th June, 2025. However, the date of commercial production of the Unit is certified as 01st January, 2023;
(iii) in the event of any revision of rate of electricity duty at any subsequent point of time, the exemption to the extent of revised levied rate of electricity duty (except contributions out of electricity duty e.g. Social Security Fund etc.) shall be applicable to the Unit;
(iv) the usage of the power by the Firm during the aforesaid period shall be regulated through a transparent 176 PUNJAB GOVT. GAZ., JANUARY 23, 2026 (MAGHA 3, 1947 SAKA) PART I] (v) the exemption shall not be applicable for the residential area of the said premises and to that effect, an undertaking shall be submitted by the Unit that no residential area exists in the premises. If there is a residential area in the premises, in that event, a separate meter has to be installed or a separate electricity connection shall be obtained in order to record the electricity consumption of that residential area, which shall be excluded from the total electricity consumption of the Unit;
(vi) it shall be ensured that the Firm does not connect the load of any other Unit with this Unit for the purpose of availing exemption from electricity duty;
(vii) the exemption shall be strictly in accordance with the Eligibility Certificate issued by the Convener- cum-General Manager, District Level Committee, Ludhiana vide Endorsement No. DIC/LDH/2761 dated the 16th June, 2025; and
(viii) in case any exemption claimed in excess is detected at any point of time, it shall be liable for recovery and penal action under the provisions of the said Act.
To ensure the compliance of the above conditions and proper utilization of incentive, the Auditor of the office of the Chief Electrical Inspector may inspect the Unit at any time. In case, any violation of any of the provisions of the Punjab State Electricity (Duty) Act, 2005 and the rules made thereunder and the above conditions is detected, the owner of the Unit shall be liable for action under section 8 of the said Act and the rules made thereunder and the exemption shall automatically cease for which the owner of the Unit shall be responsible.
Sd/-
AJOY KUMAR SINHA,
Principal Secretary to Government of Punjab, Chandigarh
Department of Power.
The 1st July, 2025
3616$1-2026/Pb. Govt. Press, S.A.S. Nagar