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PUNJAB GOVT. GAZ., FEBRUARY 20, 2026 (PHGN 1, 1947 SAKA)

PART I]

Published by Authority

No. 8]

CHANDIGARH, FRIDAY, FEBRUARY 20, 2026 (PHALGUNA 1, 1947 SAKA)

PART I

Punjab Government Notifications and Orders

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GOVERNMENT OF PUNJAB

DEPARTMENT OF POWER

(ENERGY BRANCH)

NOTIFICATION

The 22nd January, 2026

No. ENRG/10/216/2025-ENERGY/152.-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 A K Overseas, having

its manufacturing unit located at Sub Tehsil Harike, Tehsil Patti, Tarn Taran, from the payment of

electricity duty (except Social Security Fund and Infrastructure Development Fund etc.) for a period of ten

years, under the Industrial and Business Development Policy, 2022 in public interest, subject to the following

conditions, namely:-

CONDITIONS

(i)

the exemption shall be granted to the said Firm for manufacturing of Rice, as per the conditions contained

in the Eligibility Certificate issued by the General Manager-Cum-Convenor, District Level Approval

Committee, Tarn Taran, vide Endorsement No. DLAC/TT/IBDP-2022/1387-1394, dated the 24th July,

2025;

(ii)

the exemption shall be granted from 30th August, 2023 to 29th August, 2033 or the date of exhaustion/

utilization of quantum of eligible incentive i.e. rupees 2,25,79,827/- (rupees two crore twenty five lakh

seventy nine thousand eight hundred twenty seven only). whichever is earlier, as per the Eligibility

Certificate dated the 24th July, 2025. However, this exemption shall be available on the power

consumption corresponding to the Electric Load (KW) required for the installed capacity as recorded

in the approved DPR (Proposed Electricity Load 180 KW), whichever is lower. However, the date of

commercial production of the Unit is certified as 05th February, 2024;

(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;

PART I]

PUNJAB GOVT. GAZ., FEBRUARY 20, 2026 (PHGN 1, 1947 SAKA)

401

(iv)

the usage of the power by the Firm during the aforesaid period shall be regulated through a transparent

metering arrangement installed or approved by the Punjab State Power Corporation Limited and the

Chief Electrical Inspector to record the consumption of the Unit under exemption:

(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 General

Manager-Cum-Convenor, District Level Approval Committee, Tarn Taran, vide Endorsement No. DLAC/

TT/IBDP-2022/1387-1394, dated the 24th July, 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 said Act 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/-

DR. BASANT GARG,

Chandigarh

Administrative Secretary to Govt. of Punjab,

The 20th January, 2026

Department of Power.

3640$2-2026/Pb. Govt. Press, S.A.S. Nagar