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2
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
(1)
“Act” means the Electricity Act, 2003(36 of 2003);
(2)
“Aggregate Revenue Requirement” or “ARR” means the costs
Pertaining to the licensed business which are permitted, inacordance
with these Regulations, to be recovered from the tariffs and charges
determined by the Commission.
(3)
“Aggregate Technical and Commercial Losses” or “AT&C” isthe
difference between energy input units into the system and the units
for which payment is collected;
(4)
"Audited Accounts" for the purpose of these regulations
means(Audited)Regulatory Accounts prepared in accordance with
BERC(Power Regulatory Accounting)Regulations, 2018.
(5)
“Base Rate of Late Payment Surcharge” means the marginal cost of
funds based on lending rate for one year of the State Bank of India, as
applicable on the 1st April of the financial year in which the period
lies, plus five per cent and in the absence of marginal cost of funds
based lending rate, any other arrangement that substitutes it, which
the Central Government may, by notification, in the Official Gazette,
specify: Provided that if the period of default lies in two or more
financial years, the base rate of Late Payment Surcharge shall be
calculated separately for the periods falling in different years .
(6)
“Base Year” means the financial year immediately preceding first
year of the control period and used for the purposes of these
Regulations;
(7)
"Books of Accounts" means Regulatory Books of Accounts drawnup
in
accordance
with
BERC(Power
Regulatory
Accounting)Regulations, 2018, as amended from time to time
(8)
“Commission”
means
the
Bihar
Electricity
Regulatory
Commission;
(9)
“Conduct of Business Regulations” means the Bihar Electricity
Regulatory Commission (Conduct of Business) Regulations, 2005, as
amended from time to time.
(10) “Control Period” means the multi-year period comprising of three
Years from April 1, 2025 to March 31, 2028 or as may be extended
by the Commission, for submission of forecast in accordance with
these Regulations;
(11) "Due date" means the date by which the bill for the charges for
power supplied by the generating company or electricity trading
licensee or for the transmission service provided by a transmission
licensee are to be paid, in accordance with the agreement, as the case
may be, and if not specified in the agreement, forty-five days from the
date of presentation of the bill by such generating company,
electricity trading licensee or transmission licensee:
Provided that if due date for payment of any invoice falls on
a bank non-working day, the next bank working day shall be
considered as due date for payment;
3
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
(12) "Expenditure” means reasonable and prudently required expenditure
incurred on the following:
a)
Purchase of energy less rebate availed/to be availed and
excluding late payment surcharge;
b)
Salaries and wages of staff, welfare expenses including
management remuneration covered below;
•
Directors
remuneration,
fees,
expenses
including
facilities;
•
Salaries and wages of corporate office/registered office;
c)
Financing cost excluding penal interest/charges;
d)
Interest charges on loan(s) borrowed for capitalized assets;
e)
Interest on temporary accommodation to the extent of approved
unrealized arrears from the consumers
f)
Interest on working capital
g)
Return on equity;
h)
Financing charges applicable to operational account;
i)
Interest on security deposits(in cash)from consumers;
j)
Interest on advance received from consumers ,if any against
sales;
k)
Impact of variation in foreign exchange rate incase of foreign
currency loan taken with due approval and is not capitalised;
l)
Depreciation
m)
Rents, rates and taxes, other than all taxes relating to income/
profits;
n)
Legal charges;
o)
Auditor’s expenses, Auditor’s fees; auditor’s expenses
;Payment to Auditors in any other capacity or for any work
which is necessary to be got done from them in connection
with audit;
(r) Consultancy charges for work which cannot be done in house
or is un economical in doing in-house or is essential to be
done from outside sources;
(s) Bad debts actually written off subject to Commission’s
clearance;
(t) Other expenses necessary which are ancillary or incidental to
the business of electricity except penalty etc levied under the
Actor any other law inforce;
(13) “Financial Year” means a period commencing on 1st April of a
calendar year and ending on 31st March of the subsequent calendar
year;
(14) “Income” shall include all income from any sources but shall not be
limited to the following:
a)
sale of energy or gross receipts from sale of energy less
discounts/rebates given based on the orders of the Commission;
b)
Rental of meters, plant, equipment and other apparatus hired to
the consumers;
c)
Income from services to consumers by way of repair or any
sale or other service other than capital receipts;
d)
Interest on investments, bank balances including fixed and call
deposits and any other income in the form of interest;
4
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
e)
Profit on sale of assets;
f)
Wheeling of energy;
g)
Non tariff income;
h)
Income from other business;
i)
Cross subsidy surcharge u/s 42(2) of the Act;
j)
Additional surcharge u/s 42(4)of the Act;
k)
Any receipt or refund from other sources against any expense
or likely expense which has been earlier allowed as expense in
the tariff;
l)
All other general receipts arising from and ancillary or incident
al to the business of electricity supply;
m)
Other general receipts interms of Act/Regulations including
use of assets for other business whether actually recovered or
not;
(15) "Late Payment Surcharge" means the charges payable by a distribution
licensee to a generating company or electricity trading licensee for
power procured from it, or by a user of a transmission system to a
transmission licensee on account of delay in payment of monthly
charges beyond the due date as per Rule 2 (g) of Late Payment
Surcharge Rule, 2022.
(16) “Licence” means a licence granted under clause (b) of section 14 of
the Act;
(17) “Licensed Business” means the functions and activities, which the
licensee is required to undertake interms of the licence granted by
the Commission or being a deemed licensee as referred under sections
14 and 172 of the Act;
(18) “Licensee” means a person who has been granted a licence and shall
include a deemed licensee;
(19) “Non-Tariff Income” means income relating to the licensed
business other than from tariff wheeling and retail supply) and
excluding income from receipts on account of cross-subsidy
surcharge and additional surcharge, any income from other business;
(20) “Other Business” means any other business of the distribution
licensee for optimum utilisation of its assets with in the meaning of
Section 51 of the Act;
(21) "Outstanding dues" means the dues of a generating company,
electricity trading licensee, or a transmission licensee, not stayed by a
competent court or Tribunal or dispute resolution agency as
designated in the Power Purchase Agreement, which remains unpaid
by the beneficiary beyond the due date and includes the amount of
instalment not paid after the re- determined due date;
(22) “Payment security mechanism" means Letter of Credit or Letter of
Credit backed by Escrow Account as per the agreement. Provided
that, advance payment shall constitute payment security if there are
no outstanding dues.
(23) “Retail Supply Business” means the business of sale of electricity by a
distribution licensee to the consumers within the area of supply in
accordance with the terms of the licence for distribution and retail
supply of electricity;
5
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
(24) “Wheeling” means the operation whereby the distribution system and
associated facilities of a distribution licensee are used by another
person for the conveyance of electricity on payment of charges to be
determined under section 62 or section 42(2)of the Act;
(25) “Wheeling Business” means the business of operating and
maintaining a distribution system for conveyance of electricity in the
area of supply of the distribution licensee.
3.2 The words and expressions used and not defined in these Regulations, but
defined in other Regulations or the Act, shall have the meanings assigned
to them in the other Regulations or the Act respectively.
3.3 The words “Application” or“ Petition” shall be interpreted synonymously.
PART-II
GENERAL PRINCIPLES
4
Multi Year Tariff Framework—The Commission shall determine the tariff or
distribution business under a Multi-Year Tariff framework with effect from April
1st of each financial year subject to provisions under regulations 8,12,13 and 14
of these Regulations.
The Multi-Year Tariff framework shall be based on the following
elements, for calculation of Aggregate Revenue Requirement and expected
revenue from tariff and charges for Distribution Business:
(i)
Control Period, before commencement of which aforecast of the
Aggregate Revenue Requirement and expected revenue from
existing tariff and charges shall be submitted by the applicant and
approved by the Commission;
(ii)
A detailed Business Plan based on the Operational Norms
specified in these regulations and trajectories of performance
parameters, for each year of the Control Period, shall be submitted
by the applicant for the Commission's approval, subject to
provisions under regulations 8,12,13, and 14 of these Regulations;
(iii)
Based on the Business Plan, the applicant shall submit a petition
with the forecast of Aggregate Revenue Requirement and expected
revenue from existing tariff for each year of the Control Period,
and the Commission shall approve the tariff for each year of the
Control Period;
(iv)
The mechanism for pass-through of approved gains or losses on
account of uncontrollable factors as specified by the Commission
in these Regulations;
(v)
The mechanism for sharing of approved gains or losses arising out
of controllable factors as specified by the Commission in these
Regulations;
5.
Business Plan.—
5.1
The Distribution Licensee shall file a Business Plan for the Control Period
i. e. FY 2025-26 to FY 2027-28, by way of a separate petition along with
the tariff petition for the first year of the Control Period i.e. 2025-26 for
approval of the commission. The petition for approval of Business Plan
shall be filed in accordance with BERC (Conduct of Business)
Regulations, 2005 as amended from time to time, accompanied by such
fee payable, as specified in the BERC (Fees, Fines and Charges)
6
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
Regulations, 2019 as amended from time to time.
5.2
Such Business Plan shall comprise but not limited to detailed
category/sub-category-wise sales and demand projections, power
procurement plan, capital Investment plan, financing plan and physical
targets.
Provided that in case the Commission issues guidelines and
formats, from time to time, the same shall be adhered to by the
Distribution Licensee.
5.3 The Distribution Licensee shall make assessment of infrastructure
requirement and prepare capital investment plan in accordance with BERC
(Procedure
for
Filing
Capital
Investment
and
Capitalization
Plan)Regulations, 2018 that wills pill into the year(s)under review and
new projects that will commence and may be completed within or beyond
the tariff period. It is the duty of the Distribution Licensee to ensure
optimization of investments to enhance efficiency, productivity and meet
performance standards prescribed by the Commission.
5.4 The Commission shall approve the capital investment plan in accordance
with BERC (Procedure for Filing Capital Investment and Capitalization
Plan) Regulations, 2018, as amended from time to time
5.5 The Commission may also undertake a detailed review of the actual works
compared with the works approved in the previous Tariff Order while
approving the capital expenditure for the ensuing year.
5.6
The Distribution Licensee shall normally get prior approval of every
capital investment, incase the capital expenditure is required for
emergency work arisen due to unforeseen circumstances, the Licensee
may take up the work upto Rs. 5 Crore prior to receiving the approval
from the Commission provided the emergent nature of the scheme has
been certified by its Board of Directors or by the Authority delegated by
the Board of Directors.
5.7
The Licensee shall submit an application showing detailed justification
along with supporting documents for emergent nature of expenses within
15 days of occurrence of cause for such investment, seeking post facto
approval by the Commission.
5.8
The Distribution Licensees shall access and project the power purchase
requirement in accordance with Bihar Electricity Regulatory Commission
(Power Purchase and Procurement Process of Licensee) Regulations,
2018.
6. Forecast.—
6.1
The applicant, based on the Business Plan, shall submit the forecast of
Aggregate Revenue Requirement and expected revenue from tariff, for the
Control Period by a Petition in accordance with BERC (Conduct of
Business) Regulations, 2005, as amended from time to time, by 15th
November of the year prior to the commencement of the Control Period
and accompanied by such fee payable, as specified in the BERC(Fees,
Fines and Charges) Regulations, 2019 as amended from time to time.
6.2
The forecast of Aggregate Revenue Requirement shall be developed using
the assumptions relating to the behaviour of individual variables that
comprise the Aggregate Revenue Requirement during the Control Period.
6.3
The forecast of expected revenue from tariff and charges shall be
developed based on the following:
7
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
(a)
Estimates of category/sub-category wise quantum of electricity to be
supplied to consumers and wheeled on behalf of Distribution System
Users for each financial year within the Control Period; and
(b)
Prevailing tariff as on the date of making the application.
7. Specific trajectory for certain variables.—
7.1
The Commission shall stipulate a trajectory while approving the Business
Plan, for certain variables having regard to the reorganization,
restructuring and development of the electricity industry in the State:
Provided that the variables under regulation 7 for which a
trajectory may be stipulated shall include, but are not limited to, Operation
& Maintenance expense norms, supply availability, wires availability,
distribution losses, collection efficiency and AT&C Losses.
Provided also that the AT&C losses reduction trajectory to be
approved by the Commission for tariff determination shall be in
accordance with the trajectory agreed to the State Government of Bihar
and approved by the Central Government under any national scheme or
programme, or other wise as may be decided by the Commission from
time to time.
7.2
In case the Commission has approved the business plan by 31st October of
current year, the trajectory stipulated by the Commission in the order
approving the Business Plan submitted by the applicant, shall be
incorporated by the applicant, in its forecast of Aggregate Revenue
Requirement and/or expected revenue from tariff and charges under
regulation 6.3 of these Regulations.
8.
Annual Review of Performance and True-up.—Where the Aggregate Revenue
Requirement and expected revenue from tariff and charges of a Distribution
Licensee are covered under a Multi-Year Tariff framework, such Distribution
Licensee shall be subject to an annual review of performance and True-up during
the Control Period in accordance with these Regulations.
9.
Controllable and uncontrollable factors.—
9.1 The“ uncontrollable factors” shall comprise but not limited to the
following factors which are beyond the control of, and could not be
mitigated by the applicant:
(a)
Force Majeure events, such as acts of war, fire and natural
calamities;
(b)
Change inlaw;
(c)
Taxes and Duties;
(d)
Variation in metered sales; if the Distribution Licensee has
adequate power availability;
(e)
Variation in the cost of power generation and/or power purchase
due to the circumstances specified in regulations 20 of these
Regulations;
(f)
Variation in the cost of power purchase due to the circumstances
specified in regulation 10.1.4 of Bihar Electricity Regulatory
Commission (Power Purchase & Procurement Process of Licensee)
Regulations, 2018, provided procedure for procurement of power
in such circumstances have been complied.
9.2
The “controllable factors” shall comprise but not limited to the following
factors which are within the control of, and are attributable to the
applicant:
8
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
(a)
Variations in capital expenditure on account of time and/or cost
overruns/ efficiencies in the implementation of a capital project not
attributable to an approved change in scope of such project, change
in statutory levies or force majeure events;
(b)
Variations in distribution losses which shall be measured as the
difference between the units in put into the distribution system and
the units billed for the same year;
(c)
Variations in Return on Equity (RoE), depreciation and working
capital requirements. However, if the Commission is satisfied that
the variation in the working capital requirement is attributable to
any uncontrollable factors, the same may be considered as
uncontrollable factor;
(d)
Failure to meet the standards specified in the Standards of
Performance Regulations, except where exempted;
(e)
Variations in operation & maintenance expenses, except those
attributable to directions of the Commission or to change in
Government policy/law;
(f)
Variation in Wires Availability and Supply Availability, within the
control of Distribution Licensee.
10.
Mechanism for pass-through of gains or losses on account of uncontrollable
factors.—The approved aggregate gain or loss to the Distribution Licensee on
account of uncontrollable factors shall be a pass through, as an adjustment in the
tariff of the Distribution Licensee, as specified in these Regulations and as maybe
determined in the Order of the Commission passed under these Regulations.
The Distribution Licensee shall submit such details of the variations
between actual and the figures approved by the Commission along with the
detailed computations and supporting documents as may be required by the
Commission.
11. Mechanism for sharing of gains or losses on account of controllable factors.—
11.1
The approved aggregate gain or loss to the Distribution Licensee on
account of controllable factors shall be dealt separately for aggregate gain
and aggregate loss respectively in the following manner:
(a) Aggregate gain:
(i) Two-third of the amount of such gain shall be apass through as
an adjustment in the tariff of the Distribution Licensee, as
specified in these Regulations and as may be determined in the
Order of the Commission passed under these Regulations;
(ii) The balance one-third of the amount of such gain shall be on
account of Distribution Licensee and such amount shall be
utilized at the discretion of Distribution Licensee.
9
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
(b) Aggregate Loss:
(i) One-third of the amount of such loss shall normally be apass
through as an adjustment in the tariff of the Distribution
Licensee as specified in these Regulations and as may be
determined in the Order of the Commission passed under these
Regulations, provided the Commission is satisfied that such loss
is not on account of deliberate action of the Distribution
Licensee;
(ii) The balance two-third of the amount of such loss shall be on
account of Distribution Licensee.
Explanation:1- If the State Government is providing resource gap grant,
Aggregate Loss shall be reduced by that amount for the
purpose of computation of Aggregate Loss to be qualified
for a pass through.
11.2 The Distribution Licensee shall submit such details of variation for sharing
of approved aggregate gain or loss on account of controllable factors along
with the detailed computations and supporting documents as maybe
required for verification by the Commission.
Explanation:
For the purpose of variation for sharing of approved
aggregate gain or loss on account of norms based
expenditure. Variation will be calculated as a difference
between normative expenditure as re-calculated in truing
up and actual expenses booked in the audited books of
accounts.
11.3
In case, there are other regulations which specifies for incentive/
disincentive, in that case gains/losses will not be shared under this
regulation.
Provided that losses, during any year of the control period,
above the limit as approved by the Commission under AT&C loss
reduction trajectory for the control period and in accordance with
Regulation (7) above shall not be passed on to the consumers.
PART-III
PROCEDURE
12.
Procedures relating to making of an application for determination of Tariff:-
12.1 An application (alongwith soft copy) for approval of the Business Plan
shall be made by15th September of the year prior to the commencement of
the Control
Period, in accordance with the BERC(Conduct of Business)
Regulations, 2005 and its amendments from time to time, and
accompanied by such fee payable,
as specified in the BERC (Fees,
Fines and Charges) Regulations, 2019” as amended from time to time.
Provided that, application for approval of the Business Plan shall
not be required to be filled for the Control Period and all requirement of
business plan shall be incorporated in the MYT petition of this control
period.
12.2 An application (alongwith softcopy)for determination of tariff shall be
made by 15th November every year, for Truing up of expenses of previous
years, for Annual Performance Review(APR) of the Aggregate Revenue
Requirement(ARR)for the current year and determination of ARR and
tariff for retail sale of electricity for the ensuing years of the control
10
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
period. The application should contain the data relating to each item of the
ARR supported with the information/data in the formats 1 to 41 appended
to these Regulations, revenue income on existing tariff, revenue income on
proposed tariff, tariff design, structure and rates for retail sale of
electricity, etc with explanatory notes and accompanied by such fees as
may be specified under the BERC(Fees, Fines and Charges)Regulations,
2019 as amended from time to time. All the information as required in the
formats appended to these Regulations along with justification shall be
provided in the main petition.
12.3 The petition for determination of tariff shall be accompanied by
information for the previous year, current year revised estimate and the
ensuing years of the entire control period capturing the expected revenues
from the tariff and charges including miscellaneous charges at existing
rates along with detailed assumptions, parameters required in annual true-
up, Annual Performance Review exercise, Annual Revenue Requirement
etc.
Provided that the application shall be accompanied where relevant,
by a detailed tariff revision proposal showing sub-category-wise tariff and
how such revision would meet the gap, if any, in Aggregate Revenue
Requirement for each year of the Control Period.
Provided further that the information for the previous year shall be
based on audited accounts and in case audited accounts for the previous
year are not available, audited accounts for the immediately preceding
year should be filed along with provisional books of annual(regulatory)
accounts for the previous year duly approved by the Board of Directors of
the licensee company.
12.4 The Distribution Licensee shall along with the aforesaid petition submit a
statement on the status of compliance of directives, if any, issued by the
Commission in its last tariff order.
12.5
The petition for determination of tariff shall include the details of actual
subsidy received from the State Government vis-à-vis claimed by the
Distribution Licensee in the True-up petition for the previous year.
12.6
The Commission may seek clarification and additional information on
inadequacies if any, in the application within fourteen (14) days or as may
be practicable, of filing of the application for approval of the Business
Plan and application for determination of tariff, as the case may be.
12.7
The Distribution Licensee shall respond to the Commission within the
next ten (10) days with all clarifications and information as required.
12.8
The Commission shall admit the application for approval of the Business
Plan and application for determination of tariff, as the case may be within
seven (7) days or as may be required, of submission of response to the
clarifications, if any, by the Distribution Licensee.
12.9
Upon receipt of a complete application accompanied by all requisite
information, particulars and documents incompliance withal the
requirements specified in these Regulations, the application for approval
of the Business Plan and application for determination of tariff, as the case
may be, shall be deemed to be received and the Commission or the
Secretary or the designated Officer shall intimate to the applicant with the
abridged form of application for publication of public notice in the daily
newspapers. In case of non-submission or delay in submission of
11
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
additional information, the Commission may take suo-motu decision to
formulate this abridged form of application as it deem appropriate.
Provided that the applicant shall make available a hard copy of the
complete application, to any interested party, at such locations and at such
rates as may be stipulated by the Commission.
Provided further that the applicant shall also put up on its internet
website,
in
downloadable
spreadsheet
format
showing
detailed
computations, the application made to the Commission along with all
regulatory filings, information, particulars and documents in the manner
so stipulated by the Commission.
Provided further that the web-link to the information mentioned in
the second proviso above shall be easily accessible, archived for
downloading and shall be prominently displayed on the applicant's internet
website.
Provided also that, the applicant may not provide or put up any
such information, particulars or documents, which are confidential in
nature, with the prior approval of the Commission.
Explanation–for the purpose of this Regulation, the term“ downloadable
spreadsheet
format”
shall
mean
one(or
multiple,
linked)spreadsheet software files containing all assumptions,
formulae, calculations, software macros and outputs forming the
basis of the application.
12.10 Notwithstanding anything contained in these Regulations, in case of delay/
non- submission of the application for approval of the Business Plan and
application for determination of tariff, as the case may be, the Commission
may initiate suo-motu proceedings mandating the filing of the said
applications.
Provided that in the event of the licensee not filing the application
despite the aforesaid proceeding, the Commission may on its own, decide
the tariff based on previous year’s tariff details and after incorporating
suitable adjustments. However before issuing tariff order under such
circumstances, comments/suggestions/objections from the public and
stake holders including the licensee will be invited and same will be
considered for the tariff order.
Provided further that, the Commission may also pass directions
under Section 129 and/or Section 142 of the Act, if required.
13. Order approving the Business Plan and Tariff Order.—
13.1
An Order approving with such modifications or such conditions as may be
specified in that order or rejecting the Business Plan shall, as far as
practicable, be issued before filing of tariff petition separately or with the
tariff order as the Commission may deem fit and practicable.
13.2 The Commission shall, within one hundred and twenty(120)days from
receipt of a complete application for determination of ARR and tariff and
after considering all suggestions and objections received from the public
and after hearing all stakeholders and general public:-
12
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
(a)
Issue a Tariff Order accepting the application with such
modifications or such conditions as may be specified in that Order;
(b)
reject the application for reasons to be recorded in writing, if such
application is not in accordance with the provisions of the Act and
the Rules and Regulations made there under or the provisions of
any other law for the time being inforce:
Provided that, an applicant shall be given a reasonable
opportunity of being heard before rejecting its application.
13.3 The applicant shall publish the tariff approved by the Commission within
seven (7) days of issue of tariff order in at least two (2) English and two
(2) Hindi daily newspapers having wide circulation in the area of supply
of the applicant and shall put up the approved tariff / tariff schedule on its
internet website and make available for sale, a booklet containing such
tariff schedule to any person upon payment of reasonable reproduction
charges.
13.4
The tariff so published shall be in force from the date specified in the said
Order and shall, unless amended or revised, continue to be inforce for such
period as may be stipulated therein.
14. True-up and Annual Performance Review.—The Commission shall True-Up
expenses of the previous year either as part of the Tariff order or issue Order/s for
True-Up of expenses preceding the Tariff order of ensuing year:
(a)
An order for True-Up of expenses shall be issued on annual basis.
(b)
An order for True-Up of expenses shall be on the basis of expense
estimates made in the beginning of the year under consideration, actual
expenses booked in the audited books of accounts of the Distribution
Licensee for the year, and after prudence check of data by the
Commission.
(c)
Where audited books of account are not available at the time of true up,
provisional books of annual (regulatory) accounts duly approved by the
Board of Directors of the applicant company shall be used for the
provisional True-up process.
(d) The Commission shall undertake review of estimates of expenses for the
current year as a part of the tariff order on the basis of the actual expenses
incurred during the period April – September of the current year and
corresponding figures in the order for Annual Revenue Requirement
(ARR) of the current year approved by the Commission.
(e) Estimates of expenses for the ensuing year shall be on the basis of
corresponding figures in the order for True-up of expenses of the previous
year and Annual Performance Review or Tariff Order of the current year,
as the Commission may consider reasonable and deem fit.
(f) Notwithstanding anything contained in regulation 4 of these Regulations,
the Revenue gap/surplus arising out of Truing up shall be considered by
the Commission while determining the ARR of ensuing year(s). While
approving adjustments towards revenue/expenses in future years, arising
out of Truingup exercises, the Commission may allow the carrying costs
as per Ministry of Power – Electricity (Late Payment Surcharge and
Related Matters) Rules, 2022 as amended from time to time of such
expenses/revenues. However the revised estimated gap/surplus as a result
of APR shall not be passed in the ARR of ensuing year.
15. Adherence to Tariff Order.—
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BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
15.1 If a Distribution Licensee recovers a price or charge exceeding the tariff
determined under Section 62 of the Act and in accordance with these
Regulations, the excess amount shall be payable to the person who has
paid such price or charge, alongwith interest equivalent to the Bank Rate
of the Reserve Bank of India without prejudice to any other liability that
may be incurred by such Distribution Licensee.
15.2 The Distribution Licensee shall submit periodic returns as may be required
by the Commission, containing operational and cost data to enable the
Commission to monitor the implementation of its Order.
PART-IV
SALES, POWER PURCHASE QUANTUM AND COST
16. Sales forecast.—
16.1
Forecasting Methodology.— Metered sales shall be treated as an
uncontrollable parameter; and un-metered sales shall be treated as a
controllable parameter.
Provided that, open access transactions shall not form part of the
sales.
Provided further that absolute sales forecast of metered category
shall be based on past trends in each of the slabs of consumer categories.
Provided further that, incase of un-metered category, sales forecast
shall be based on the norms developed asper Regulation 16.2 of these
regulations.
Provided further that in cases where slab-wise sales to each metered
consumer category are not available in audited books of accounts and only
consolidated sales are available, the Distribution Licensee shall include the
slab-wise sales alongwith the Business Plan and Tariff petition.
Provided also that in case of occurrence of materially significant
findings during audit check as per Regulation 16.3 of these regulations,
prudent adjustment in forecasted sales shall be carried out.
16.2 Methodology for determination of norms of unmetered sales.—
(a) Till the time 100% metering of electricity consumers is achieved in
the area of operation of Distribution Licensee, an independent study
shall be conducted on yearly basis by the Distribution Licensee as per
Regulation 17 of these regulations to assess actual consumption of
power by unmetered consumer segment;
(b) The study referred to in clause (a) of this Regulation shall cover
actual consumption in the block (hours of usage, specifications of
motor
power
etc.)demonstrating
seasonal
impact,
economic
development, demographics, consumption pattern, etc. This would
aid to develop norms pertaining to electricity consumption in un-
metered consumer segments.
(c) Stratified random sampling shall be used to identify consumers
inblock/district for study which would be, well distributed
representation of the block under purview such that sampled
consumers shall exhibit same demographic profile, energy
consumption pattern, water level etc. of the block.
Provided that the sample selected shall be from all the
subdivisions in the state.
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16.3
Overhaul Exercise.—
(a) A team shall be formed by Distribution Licensee to validate the status
of meters, load of metered and un-metered consumers and category
classification of consumers in the area of operations of Distribution
Licensee.
(b) The over haul exercise shall be a year-long assessment study
conducted on monthly basis.
(c) For the over haul exercise, consumers shall be sampled for a monthly
over haul from the circles served by the Distribution Licensee.
Provided that the sample so chosen shall be close representation of
geographic,
demographic,
industrial/
commercial/
residential/
agricultural spread served by the Distribution Licensee
(d) In the event, inconsistencies are found in the number of metered
consumers, status of the meters, load at consumer premises or
category classification of the consumers, the forecast arrived at in
Regulation 16.1 on the basis of historical audited sales shall be
adjusted accordingly as specified in Regulation 16.1.
17. Study of un-metered sales.—
17.1
Study of Agricultural feeders not segregated insignificant numbers.—
(a) The sample of consumers selected shall be monitored and the
readings of consumption can be taken from the meters installed at
each DT in the sample area.
(b) The load of all the consumers connected on the DT in each of the
sample area shall be validated each month to account for any
additional load or replacement of old motor with new motor by the
consumers.
(c) Based on the result of year long month-wise study, the consumption
pattern for selected subdivisions shall be established.
(d) The results of the study shall be extrapolated to adjoining areas with
similar water level and the same cropping patterns.
(e) The month-wise analysis of the sample selected for the establishment
of norms shall be submitted to the Commission at regular intervals so
that the directions of the Commission are incorporated before the
completion of study.
17.2 Study of Agricultural feeders segregated insignificant numbers.—
(a) Meters shall be installed at input points of the feeder at the sub-station
and based on the load flow study the technical loss of the feeder will
be evaluated.
(b) The difference of the feeder meter consumption and technical losses
will be agricultural consumption.
Provided
that
such
computation
of
agricultural
consumption may include commercial losses the percentage of which
shall be worked out by the Distribution Licensee during the annual
study.
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BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
(c) The study report shall be submitted to the Commission by 31st
October so that the Commission have enough time to conduct
validation check and analysis in collaboration with an independent
agency and with due assistance of team designated by the Distribution
Licensee.
(d) The Distribution Licensee shall be informed as late as morning of the
day scheduled for inspection by the Commission to have reality check
and to ensure that power supply and the Distribution Licensee’s
personnel are available.
(e) Any significant deviation in the parameters reported in annual study
from the baseline study may necessitate revision of norms by the
Commission.
18. Treatment of Aggregate Technical and Commercial Loss.
18.1 Aggregate Technical and Commercial Loss shall be considered as a
controllable parameter. The Commission shall approve AT&C Loss
targets on the basis of approved distribution loss and collection efficiency
targets.
Provided that the AT&C loss so computed shall be in alignment
with the AT&C loss trajectory approved under Regu lation 7 of this
regulation.
18.2
Distribution Loss.— Based on the assessment of metered and un-metered
sales as per Regulations 16 and17 of these regulations, the Commission
shall update existing baseline of distribution losses. Provided that circle-
wise distribution loss reduction targets shall be approved by the
Commission on the basis of circle-wise distribution loss, circle-wise
differential tariff byway of separate and distinct distribution loss surcharge
may also be considered by the Commission, if the Commission considers
it appropriate and practicable.
18.3
Collection Efficiency.— The Commission shall approve collection
efficiency targets. To reflect true position of Collection Efficiency,
Revenue/Tariff subsidy actually received (not subsidy booked) shall be
considered.
18.4 The AT&C Loss shall be computed in accordance with the formula and
methodology provided in Regulations 18.5 below.
18.5
Formula and methodology for computation of AT&C Loss.— The
formula and methodology for computation of AT & C losses shall be
prescribed under Additional Disclosure Statement 4: Statement of
(Aggregate Technical and Commercial, AT & C) loss in the Electricity
Distribution (Accounts and Additional Disclosure) Rules, 2024 Ministry
of Power, Govt. of India as below:
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BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
Note:
(i)
In column (2) collection efficiency to be capped at 100%.
(ii) For calculation of AT&C loss, revenue and trade receivables shall include
only:
(a) Sale of power to LT, HT and EHT consumers net of rebate to
consumers;
(b) Other receipts from consumers (such as meter rents, service rentals,
recoveries for theft of power and malpractices, etc.);
(c) FAC/FCA/ FPPCA/PPAC;
(iii) For calculation of AT&C loss, revenue and trade receivables shall
exclude:
(a) Electricity duty/other taxes;
(b) Wheeling of energy;
(c) Open access sale;
(d) Sale of power through inter-State sale/ energy traded/UI/ DSM/ inter
DISCOM sale;
(e) Delayed payment surcharge/ late payment surcharge.
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BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
19. Power Purchase Quantum and Cost.—
(a)
Based on the demand estimates grossed up with distribution losses as
determined by regulation 18 of these regulations and transmission losses,
the power purchase quantum shall be calculated in accordance with
BERC(Power Purchase & Procurement Process of Licensee) Regulations,
2018.
Provided that the power purchase quantum shall be net of sale of
surplus power, if any.
(b)
The Power Purchase cost for the power purchase quantum as referred in
(a) Above shall be inclusive of inter-state transmission and POSOCO
charges but excluding revenue from sale of surplus power`, if any.
Provided that the power purchase cost calculated above shall be net of
rebate at such rate as specified in CERC Tariff Regulations.
Provided further that the power purchase cost referred above shall
be excluding late payment surcharge(LPSC).
(c)
Revenue from sale of surplus power shall be estimated at per unit
weighted average price of bilateral purchases.
Power Purchase Planning.—Comprehensive Power Procurement Plan
approved inaccordance with the BERC(Power Purchase& Procurement
Process of Licensee) Regulations, 2018 shall be submitted as part of MYT
petition to the Commission.
20. FUEL AND POWER PURCHASE ADJUSTMENT SURCHARGE (FPPAS)
20.1 “Fuel and Power Purchase Adjustment Surcharge” (FPPAS) means the
increase in cost of power, supplied to consumers, due to change in Fuel
cost, power purchase cost and transmission charges with reference to cost
of supply approved by the State Commission.
20.2 Fuel and Power Purchase adjustment surcharge shall be calculated by the
DISCOMs on monthly basis and shall be billed to the consumers
automatically without going through regulatory approval process
according to the formula prescribed by the Commission subject to true-up
on an annual basis. Automatic pass through shall be adjusted for monthly
billing in accordance with these regulations.
The petition for true-up of FPPAs for a financial year shall be submitted
by the DISCOMs to the Commission by 31st May of the next financial
year and the true-up shall be completed by 30 th June of next Financial
Year.
20.3 Fuel and Power Purchase Adjustment Surcharge shall be computed and
charged by the distribution licensee, in (n+2)th month, on the basis of
actual variation, in cost of fuel and power purchase for the power procured
during the nth month. For example, the fuel and power purchase
adjustment surcharge on account of changes in tariff for power supplied
during the month of April of any financial year shall be computed and
billed in the month of June of the same financial year:
Provided that in case the distribution licensee fails to compute and
charge fuel and power purchase adjustment surcharge within this time
line, except in case of any force majeure condition, its right for recovery
of costs on account of fuel and power purchase adjustment surcharge shall
be forfeited and in such cases, the right to recovery the fuel and power
purchase adjustment surcharge determined during true-up shall also be
forfeited.
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BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
20.4 The distribution licensee may decide, fuel and power purchase adjustment
surcharge or a part thereof, to be carried forward to the subsequent month
in order to avoid any tariff shock to consumers, but the carry forward of
fuel and power purchase adjustment surcharge shall not exceed a
maximum duration of two months and such carry forward shall only be
applicable, if the total fuel and power purchase adjustment surcharge for a
Billing Month, including any carry forward of fuel and power purchase
adjustment surcharge over the previous month exceeds twenty per cent of
the variable component of approved tariff.
20.5 The carry forward shall be recovered within one year or before the next
tariff cycle whichever is earlier and the money recovered through fuel and
power purchase adjustment surcharge shall first be accounted towards the
oldest carry forward portion of the fuel and power purchase adjustment
surcharge followed by the subsequent month.
20.6 In case of carry forward of fuel and power purchase adjustment surcharge,
the carrying cost at the rate of State Bank of India Marginal Cost of
Funds-based Lending Rate plus one hundred and fifty basis points shall be
allowed till the same is recovered through tariff and this carrying cost shall
be trued up in the year under consideration.
20.7 Depending upon quantum of fuel and power purchase adjustment
surcharge, the automatic pass through shall be adjusted in such a manner
that,
(i)
If fuel and power purchase adjustment surcharge ≤5%, 100% cost
recoverable of computed fuel and power purchase adjustment
surcharge by distribution licensee shall be levied automatically
using the formula.
(ii)
If fuel and power purchase adjustment surcharge>5%, 5% fuel and
power purchase adjustment surcharge shall be recoverable
automatically as per 20.7(i) above. 90% of the balance fuel and
power purchase adjustment surcharge shall be recoverable
automatically using the formula and the differential claim shall be
recoverable after approval by the State Commission during true up.
20.8 The revenue recovered on account of pass-through fuel and power
purchase adjustment surcharge by the distribution licensee, shall be trued
up later for the year under consideration and the true up for any financial
Year shall be completed as per extant rule/ regulation.
20.9 In case of excess revenue recovered for the year against the fuel and
power purchase adjustment surcharge, the same shall be recovered from
the licensee at the time of true up along with its carrying cost to be
charged at the rate approved by the Commission for working capital in the
ARR determination of the relevant financial year and the under recovery
of fuel and power purchase adjustment surcharge shall be allowed during
true up, to be billed along with the automatic Fuel and Power Purchase
Adjustment Surcharge amount.
20.10 The distribution licensee shall submit such details, in the stipulated
formats, of the variation between expenses incurred and the fuel and
power purchase adjustment surcharge recovered, and the detailed
computations and supporting documents, as required by the State
Commission, during true up of the normal tariff.
20.11 To ensure smooth implementation of the fuel and power purchase
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BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
adjustment surcharge mechanism and its recovery, the distribution
licensee shall ensure that the licensee billing system is updated to take this
into account and a unified billing system shall be implemented to ensure
that there is a uniform billing system irrespective of the billing and
metering vendor through interoperability or use of open source software as
available.
20.12 The licensee shall publish all details including the fuel and power purchase
adjustment surcharge formula, calculation of monthly fuel and power
purchase adjustment surcharge and recovery of fuel and power purchase
adjustment surcharge (separately for automatic and approved portions) on
its website and archive the same through a dedicated web address.
20.13 Computation of Fuel and Power Purchase Adjustment Surcharge:
Formula:
Where:
nth month means the month in which billing of fuel and power
purchase adjustment surcharge component is done. This fuel and power
purchase adjustment surcharge is due to changes in tariff for the power
supplied in (n-2)th month.
A is Total units procured in (n-2)th Month (in kWh) from all
Sources including Long-term, Medium –term and Short-term Power
purchases (To be taken from the bills issued to distribution licensees).
B is bulk sale of power from all Sources in (n-2)th Month. (in
kWh) = (to be taken from provisional accounts to be issued by State
Load Dispatch Centre by the 10th day of each month).
C is incremental Average Power Purchase Cost= Actual average
Power Purchase Cost (PPC) from all Sources in (n-2) month (Rs./
kWh) ( computed) - Projected average Power Purchase Cost (PPC)
from all Sources (Rs./ kWh)- (from tariff order)
D = Actual inter-state and intra-state Transmission Charges in the
(n-2)th Month, (From the bills by Transcos to Discom) (in Rs)
E = Base Cost of Transmission Charges for (n-2)th Month. =
(Approved Transmission Charges/12) (in Rs)
Z = [{Actual Power purchased from all the sources outside the
State in (n-2) th Month. (in kWh)* (1 – Interstate transmission losses in
% /100 ) + Power purchased from all the sources within the State(in
kWh)}*(1 – Intra state losses in %/100) – B] in kWh
ABR = Average Billing Rate for the year (to be taken from the Tariff
Order in Rs/kWh)
Distribution Losses (in %) = Target Distribution Losses (from Tariff
Order) Inter-state transmission Losses (in %) = As per Tariff Order
20.14 The Power Purchase Cost shall exclude any charges on account of
Deviation Settlement Mechanism.
20.15 Other charges which include Ancillary Services and Security Constrained
Economic Despatch shall not be included in Fuel and Power Purchase
Adjustment Surcharge and adjusted though the true-up approved by the
Commission.
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BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
PART-V
FINANCIAL PRINCIPLES
21.
Component of ARR.—The Aggregate Revenue Requirement (ARR) for the
Distribution Business of the Distribution Licensee for each year of the Control
Period, shall inter-alia contain but not limited to the following financial
parameters:
A.
Quantum and Cost of power procurement in accordance with BERC
(Power Purchase and Procurement Process of Licensee) Regulation, 2018
as amended from time to time.
B.
Transmission and load dispatch charges
C.
Operation and Maintenance expenses
D.
Depreciation
E.
Contingency Reserves
F.
Interest on loan and other finance charges
G.
Interest on Working Capital
H.
Return on Equity
I.
Bad debts, ifany
J.
Non-Tariff Income; and
K.
Income from Other Business
L.
Interest on security deposit.
22. Operation & Maintenance Expenses.—
(a)
The Commission shall stipulate a separate trajectory of norms for each of
the components of O&M expenses viz., Employee cost, Repair and
Maintenance (R&M) expense and Administrative and General (A&G)
expense.
Provided that such norms may be specified for a specific
Distribution Licensee or a class of Distribution Licensees.
(b)
Norms shall be defined in terms of combination of number of personnel
per 1000 consumers and number of personnel per substation along with
annual expenses per personnel for Employee expenses; combination of
A&G expense per personnel and A&G expense per 1000 consumers for
A&G expenses and R&M expense as percentage of gross fixed assets for
estimation of R&M expenses.
(c)
One-time expenses such as expense due to change in accounting policy
and arrears paid due to pay commission recommendation shall be
excluded from the norms in the trajectory.
(d)
The unforeseen expenses beyond the control of the Distribution Licensee
such as pay revision, shall be excluded from the norms in the trajectory.
(e)
The One-time expenses and the expenses beyond the control of the
Distribution Licensee shall be allowed by the Commission over and above
normative Operation & Maintenance Expenses after prudence check.
(f)
The norms in the trajectory shall be specified over the control period with
due consideration to productivity improvements.
(g)
The norms shall be determined at constant prices of base year and
escalation on account of inflation shall be over and above the baseline.
Provided that for the purpose of escalation based on Wholesale Price
Index (WPIn) and Consumer Price Index(CPIn),WP In is to be computed
based on the average yearly inflation derived based on the monthly
Wholesale Price Index of the respective past three financial
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BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
years(including the year of Truing-up)as per the Office of Economic
Advisor Ministry of Commerce & Industry Government of India and CPIn
is to be computed based on the average yearly inflation derived based on
the monthly Consumer Price Index for Industrial Workers(all-India)of the
respective past three financial years(including the year of Truing-up)as per
the Labour Bureau Government of India, at the time of filing of Petition.
(h)
The Distribution Licensee specific trajectory of norms in terms of
Regulation 7 shall be identified by the Commission on the basis of
absolute and relative analysis.
(i)
In absolute analysis, Distribution Licensee’s audited accounts of
operations for last three years, expenses claimed for control period,
historically approved cost, and prudence check shall be used by the
Commission to estimate values of norms.
(j)
In relative analysis, performance parameters of other Distribution
Licensees within the same state or in other states, shall be considered by
the Commission to estimate norms.
Provided that other Distribution Licensees so chosen shall have
similar profile as that of the Distribution Licensee under consideration
interms of consumer mix, type of license area(city, state, etc.)type of
distribution networks, viz., underground/overhead, High Tension
(HT)consumer, Low Tension(LT)consumer ratio, etc.
(k)
Suitable average of outcomes of absolute and relative analysis shall
betaken by the Commission to fix the norms over the control period for
the Distribution Licensee.
Employee Cost.— Employee cost shall be computed as per the approved
norm escalated by consumer price index (CPI),
adjusted by provisions for expenses beyond the control
of the Distribution Licensee and one-time expected
expenses, such as recovery/adjustment of terminal
benefits, implications of pay commission, arrears and
Interim Relief, governed by the following formula:
EMPn = (EMPb * CPI inflation) + Provision
Where:
EMPn: Employee expense for the year,
EMPb: Employee expense as per the norm
CPI inflation: is the average increase in the Consumer Price Index (CPI) for
immediately preceding three years.
Provision: Provision for expenses beyond control of the Distribution Licensee
and expected one-time expenses as specified above.
Till the norms are specified by the Commission, the employee cost shall be
determined on the basis of actual historical cost.
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BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
Repairs and Maintenance (R&M) Expense.— Repairs and Maintenance expense
shall be calculated as percentage (as per the norm determined) of Opening Gross Fixed
Assets excluding land cost for the year governed by following formula:
R&Mn = Kb * GFAn
Where:
R&Mn: Repairs & Maintenance expense for nth year
GFAn: Opening Gross Fixed Assets for nth year
Kb: Percentage point as per the norm
Administrative and General (A&G) Expense.— A&G expense shall be computed
as per the norm escalated by wholesale price index (WPI) and adjusted by provisions for
confirmed initiatives (IT etc. initiatives as proposed by the Distribution Licensee and
validated by the Commission) or other expected one-time expenses, and shall be
governed by following formula:
A & Gn= (A & Gb*WPI inflation) +Provision Where:
A & Gn: A&G expense for the yearn A & Gb: A & G expense as per the norm
WPI inflation: is the average increase in the Wholesale Price Index (WPI) for
immediately preceding three years
Provision:
Cost or initiatives or other one-time expenses as proposed by the
Distribution Licensee and validated by the Commission.
Till the norms of A&G expenses is specified by the Commission,
the actual historical cost will be considered for determination of
A&G expenses.
23.
Treatment of Depreciation.—
(a)
Depreciation shall be calculated for each year of the control period on the
original cost of the fixed assets of the corresponding year.
(b)
Depreciation shall not be allowed on assets funded by capital subsidies,
consumer contributions or grants.
(c)
Depreciation shall be calculated annually on the basis of assets capitalised
and put to use based on the straight line method over the useful life of the
asset at rate not exceeding the rate specified by the Central Electricity
Regulatory Commission for Transmission utility.
(d)
The residual value of assets shall be considered as 10% and depreciation
shall be allowed to a maximum of 90% of the original cost of the asset.
The Distribution Licensee shall submit separate detail of fully
depreciated asset along with year of commissioning and year of attaining
ninety percent depreciation with the tariff petition.
Provided that freehold land shall not be treated as a depreciable
asset and its cost shall be excluded while computing 90% of the original
cost of the asset.
Provided further that cost of leasehold land shall be amortized
evenly within the leased period.
(e)
Depreciation shall be charged from the first year of commercial operation
of the asset. Provided that in case the operation of the asset is for a part of
the year, depreciation shall be charged on proportionate basis.
(f)
A provision of replacement of assets shall be made in the capital
investment plan.
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24. Contribution to Contingency Reserve—
24.1 If the Distribution Licensee has made an appropriation to the Contingency
Reserve, a sum not more than 0.5 per cent of the original cost of fixed
assets at the beginning of the year shall be allowed annually towards such
appropriation in the calculation of ARR.
Provided that where the amount of such Contingency Reserves
exceeds five (5) per cent of the original cost of fixed assets, no further
contribution shall be allowed.
Provided further that such contribution shall be invested
insecurities authorised under the Indian Trusts Act, 1882 within a period
of six months of the close of the Year.
24.2
The Contingency Reserve shall not be drawn upon during the term of the
license except to meet such charges as may be approved by the
Commission, such as following:
(a)
Expenses or loss of profits arising out of accidents, strikes or
circumstances which the management could not have prevented;
(b)
Expenses on replacement or removal of plant or works otherthan
expenses required for normal maintenance or renewal;
(c)
Compensation payable under any law for the time being inforce
and for which no other provision is made:
Provided that such drawal from contingency reserve shall be
computed after making due adjustment for any other compensation
that may have been received by the Licensee as part of an
insurance cover.
24.3
No diminution in the value of contingency reserve as mentioned above
shall be allowed to be adjusted as a part of tariff.
25. Treatment of loan and other finance charges.—
(a)
The Distribution Licensee shall provide detailed loan-wise, project-wise
and utilization-wise details of all the loans.
(b)
If the equity actually deployed is more than 30% of the capital cost, equity
in excess of 30% shall be treated as normative loan. Provided that where
equity actually deployed is less than 30% of the capital cost, the actual
loan shall be considered for determination of interest on loan.
(c)
Actual loan or normative loan, if any, shall be referred as gross normative
loan in this Regulation.
(d)
The normative loan outstanding as of 1st April of control period shall be
computed by deducting the cumulative repayment as approved by the
Commission (basis as mentioned below) up to 31st March of current
period (a year before control period) from the gross normative loan.
(e)
There payment for the control period shall be deemed to be equal to the
depreciation allowed for the year.
(f)
Notwithstanding any moratorium period availed by the Distribution
Licensee, the repayment of the loan shall be considered from the first year
of the control period as per annual depreciation allowed.
(g)
The rate of interest shall be the weighted average rate of interest calculated
on the basis of actual loan portfolio at the beginning of each year of the
control period, in accordance with terms and conditions of relevant loan
agreements, or bonds or non-convertible debenture.
Provided that if no actual loan is outstanding but normative loan is
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BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
still outstanding, the last available weighted average rate of interest shall
be applicable;
Provided further that if no actual loan is outstanding but normative
loan is still outstanding and the last available weighted average rate of
interest is also not available, rate of interest equal to the State Bank one-
year Marginal Cost of Funds-based Lending Rate (‘MCLR’) shall be
applicable;
Provided further that the interest on loan shall be calculated on the
normative weighted average loan of the year by applying the weighted
average rate of interest;
Provided also that exception shall be made for the existing loans
which may have different terms as per the agreements already executed if
the Commission is satisfied that the loan has been contracted for and
applied to identifiable and approved projects;
(h)
The Distribution Licensee shall make every effort to refinance the loan as
long as it results in net benefit to the consumers.
Provided that the cost associated with such refinancing shall be
eligible to be pass through in tariffs and the benefit on account of
refinancing of loan and interest on loan shall be shared in the ratio of
50:50 between the Distribution Licensee and the consumers. Provided
further that the Distribution Licensee shall submit the calculation of such
benefit to the Commission for its approval.
(i)
The Distribution Licensee shall enable tracking of the loans converted into
grants under schemes like R-APDRP, RGGVY, DDUGJY, IPDS etc. or
any other loan from the Central or State Government by providing
information and data regularly to the Commission, for enabling the
Commission to recover from Distribution Licensee the amount of interest
on loans which have been passed on to the consumers in the earlier years
and have been converted into grant subsequently so that the recovered
amount is passed on to the consumers..
(j)
Addition to loan during the year for Interest purpose will be restricted to
the quantum of assets capitalized and put to use out of actual or normative
loan.
(k)
Details of expenses on account of rebates for prompt payment, Power
factor rebate for maintaining power factor above 0.90, other finance
charges, guarantee fee etc except refinancing charges shall also be
separately filed by the licensee with the ARR under the head “Interest on
loan and other finance charges”.
Interest during Construction (IDC).—
(i)
Interest during construction shall be computed corresponding to the loan
from the date of infusion of debt fund, and after taking into account the
prudent phasing of funds up to Scheduled Date of Commercial operation
(SCOD).
(ii)
In case of additional costs on account of IDC due to delay in achieving the
SCOD, the Licensee shall be required to furnish detailed justifications
with supporting documents for such delay including prudent phasing of
funds.
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BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
Provided that if the delay is not attributable to the Licensee and is
due to uncontrollable factors as specified in these regulations, IDC may be
allowed after due prudence check.
Provided further that only IDC on actual loan may be allowed
beyond the SCOD to the extent, the delay is found beyond the control of
licensee after due prudence and taking into account prudent phasing of
funds.
Incidental Expenditure during Construction (IEDC).—
(i)
Incidental expenditure during construction shall be computed from the
zero date and after taking into account pre-operative expenses up to
Scheduled Date of Commercial operation (SCOD).
Provided that any revenue earned during construction period up to
SCOD on account of interest on deposits or advances, or any other
receipts may be taken into account for reduction in incidental expenditure
during construction.
(ii)
In case of additional costs on account of IEDC due to delay in achieving
the SCOD, the licensee shall be required to furnish detailed justification
with supporting documents for such delay including the details of
incidental expenditure during the period of delay and liquidated damages
recovered or recoverable corresponding to the delay.
Provided that if the delay is not attributable to the licensee and is
due to uncontrollable factors as specified in these regulations, IEDC may
be allowed after due prudence check.
Provided further that where the delay is attributable to an agency or
contractor or supplier engaged by the licensee, the liquidated damages
recovered from such agency or contractor supplier shall be taken into
account for computation of capital cost.
(iii) In case the time over-run beyond SCOD is not admissible after due
prudence, the increase of capital cost on account of cost variation
corresponding to the period of time over run may be excluded from
capitalization irrespective of price variation provisions in the contracts
with supplier or contractor of the licensee.
26.
Interest on Working Capital.— The Distribution Licensee shall be allowed
interest on estimated level of working capital for the financial year, computed as
follows:
(a)
45 days equivalent of expected revenue.
(b)
Maintenance spares@ 40% of R&M expenses for one month
Less:
(i)
Power purchase cost, transmission charges and load dispatch charges
For one month.
(ii)
Depreciation, return on equity and contribution to contingency reserves
equivalent to 45 days.
(iii) Amount of security deposits and advance from consumers or Distribution
System users, if any, held during the year.
Provided that the interest on working capital shall be on normative
basis and rate of interest shall be equal to the State Bank one-year Marginal
Cost of Funds-based Lending Rate ('MCLR') as of the date on which
petition for determination of tariff is filed plus 150 basis points. The rate of
interest for the purpose of Truing-up shall be the weighted average MCLR
of the concern Financial Year plus 150 basis points.
26
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
Provided further that interest shall be allowed on consumer security
deposits and security deposits from Distribution System users held during
the year at the rate as of the date on which petition for determination is
filed. The interest allowed shall be subject to true up at weighted average
Bank Rate of the concern Financial Year.
Provided also that if the State Government is providing resource
gap grant and/or direct subsidy to consumers, the working capital shall be
reduced by 45 days equivalent of that amount.
27.
Treatment of Return on equity.—
(a)
Return on equity shall be computed on 30% of the capital base or actual
equity, whichever is lower.
Provided that assets funded by consumer contribution, capital
subsidies/grants and corresponding depreciation shall not form part of the
capital base. Actual equity invested in the Distribution Licensee as per
book value shall be considered as perpetual and shall be used for
computation in this Regulation.
Provided further that the premium if any raised by the Licensee
while issuing share capital and investment of internal resources created out
of its free reserves, for the funding of the Scheme, shall be reckoned as
paid up capital for the purpose of computing return on equity, provided
such premium amount and internal resources are actually utilized for
meeting the capital expenditure of the distribution system, and are within
the ceiling of 30% of capital cost approved by the Commission.
(b)
The return on the equity invested shall be allowed from the date of start of
commercial operation after put to use.
(c)
Rate of return on equity shall be allowed not more than 14.0% for all
projects. However, further incentive equivalent to 0.5% will be allowed in
the form of RoE, if the project is completed within original schedule
period.
28.
Bad and Doubtful Debts.—Bad and Doubtful Debts shall be allowed as a
legitimate business expense provided the distribution licensee actually identifies
and writes off bad debts as per the transparent policy approved by the
Commission. In case there is any recovery of bad debts already written off, the
recovered bad debt will be treated as other income as an uncontrollable item.
29. Tax on Return on Equity.—
29.1 The base rate of return on equity as allowed by the Commission under
Regulation 27 shall be grossed up with the effective tax rate of the
respective financial year. For this purpose, the effective tax rate shall be
considered on the basis of actual tax paid in the respect of the financial year
in line with the provisions of the relevant Finance Acts by the concerned
the Distribution Licensee, as the case may be. The actual tax on income
from other business including deferred tax liability (i.e. income on business
other than business of distribution, as the case may be) shall not be
considered for the calculation of effective tax rate.
29.2 Rate of return on equity shall be rounded off to two decimal places and
shall be computed as per the formula given below:
Rate of pre-tax return on equity = Base rate/(1-t)
Where “t” is the effective tax rate in accordance with Clause (1) of this
regulation and shall be calculated at the beginning of every financial year
based on the estimated profit and tax to be paid estimated in line with the
27
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
provisions of the relevant Finance Act applicable for that financial year to
the company on pro-rata basis by excluding the income of non-distribution
business and the corresponding tax thereon. In case of licensee paying
Minimum Alternate Tax (MAT), “t” shall be considered as MAT rate
including surcharge and cess.
Illustration:-
(i)
In case of the licensee paying Minimum Alternate Tax(MAT) @
20.96% including surcharge and cess:
Rate of return on equity=14/(1-0.2096)=17.71%
(ii)
Incase of licensee paying normal corporate tax including surchargee
and cess:
(a)
Estimated Gross Income from the licensee business for
FY 2017-18 is Rs 1000 crore.
(b)
Estimated Advance Tax for the year on above is Rs 240crore.
(c)
Effective Tax Rate for the year 2017-18= Rs 240 Crore/
Rs 1000 Crore = 24%
(d)
Rate of return on equity=14/(1-0.24) =18.42%
The Licensee shall true up the grossed up rate of return on equity at
the end of every financial year based on actual tax paid together with any
additional tax demand including interest thereon, duly adjusted for any
refund of tax including interest received from the income tax authorities
pertaining to the tariff period 2025-26 to 2027-28 on actual gross income of
any financial year. However, penalty, if any, arising on account of delay in
deposit or short deposit of tax amount shall not be claimed by the Licensee.
Any under-recovery or over-recovery of grossed up rate of return on equity
after truing up, shall be recovered or refunded to beneficiaries on year to
year basis.
30.
Non-Tariff Income.—
(a)
All incomes being incidental to electricity business and derived by the
Licensee from sources, including but not limited to profit derived from
disposal of assets, income from rent of land and buildings, delayed
payment surcharge, meter rent (if any), income from investments other than
contingency reserves, interest income on advance to suppliers and
contractors, income from rent from staff quarters, income from rent from
contractors, income from hire charges from contactors and others,
supervision charges for capital works, income from recovery against theft
and/or pilferage of electricity, income from advertisements, income from
sale of tender documents, miscellaneous receipts from the consumers.
Provided that Delayed Payment Surcharge to the extent of financing
cost on the principal amount corresponding to the Delayed Payment
Surcharge shall not be treated as non-tariff income. The financing cost on
the principal amount corresponding to the Delayed Payment Surcharge
shall be allowed at weighted average MCLR of the concern Financial Year
plus 150 basis points.
Provided further that the interest earned from investments made out
of Return on Equity corresponding to the regulated Business of the
Distribution Licensee shall be included in Non-Tariff Income.
(b)
The amount received by the Licensee on account of Non-Tariff Income
shall be deducted from the Aggregate Revenue Requirement in calculating
the net revenue requirement of Distribution Licensee.
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BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
31.
Income from Other Business.—Where the Distribution Licensee is engaged in
any other business, the income from such business will be deducted from the
Aggregate Revenue Requirement in calculating the revenue requirement of the
Licensee in the manner and in proportion as may be specified by the Commission
in BERC (Treatment of Income of Other Businesses of Transmission Licensees
and Distribution Licensees) Regulations, 2013, as amended from time to time.
Provided that the Licensee shall follow a reasonable basis for allocation of
all joint and common costs between the Distribution Business and the Other
Business and shall submit the Allocation Statement as approved by the Board of
Directors to the Commission along with the application for determination of tariff;
Provided further that where the sum total of the direct and indirect costs of
such Other Business exceed the revenues from such Other Business or for any
other reason, no amount shall be allowed to be added to the Aggregate Revenue
Requirement of the Distribution Licensee on account of such Other Business.
32.
Treatment of Regulatory Assets.—
(a)
Regulatory assets shall not be created against cost/loss incurred in normal
course of business except in case of natural calamity or forced majeure
conditions and extraordinary situations as the Commission deems fit and
proper.
(b)
The amortization schedule corresponding to the regulatory asset shall be
approved by the Commission and put in effect along with creation of the
regulatory asset. The amortization schedule shall normally provide for
recovery of the regulatory asset within a period not exceeding seven years.
(c)
The carrying cost of the regulatory asset shall be in line with the State Bank
one-year Marginal Cost of Funds-based Lending Rate (‘MCLR’)for the
tenure for which regulatory asset has been created plus 150 basis points.
33.
Late Payment Surcharge.—The applicability and modalities of Late payment
Surcharge payable by the distribution licensee(s) shall be in accordance with the
Electricity (Late Payment Surcharge), Rules 2021, as amended from time to time.
PART-VI
WHEELING AND RETAIL SUPPLY BUSINESS
34.
Segregation of Wheeling Business and Retail Supply Business.—Every
Distribution Licensee shall maintain separate accounting records for the Wheeling
Business and Retail Supply Business and shall prepare an Allocation Statement to
enable the Commission to determine the Tariff separately for:—
(a)
Wheeling Business;
(b)
Retail Supply of electricity:
Provided that in case complete accounting segregation has not been done
between the Wheeling Business and Retail Supply Business of the Distribution
Licensee, the Commission shall stipulate the ratio of allocation of the Aggregate
Revenue Requirement of the Distribution Licensee based on data obtained from
the Distribution Licensees. The following broad principles shall be followed for
allocation of costs towards wheeling business and supply business, out of the total
annual Aggregate Revenue Requirements determined:
Power purchase cost shall be allocated to the Retail Supply business.
Operation and Maintenance expenses shall be segregated between wheeling and
retail supply businesses in such manner as may be determined by the
Commission;
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BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
Majority of the capital expenditure related expenses, viz., depreciation,
interest and return on equity, shall be included under the wheeling business;
Explanation.— The Retail Supply Business would require only a small component of
the capital expenditure towards billing and collection activity..
35.
Target Availability and Recovery of ARR.—
(a)
Recovery of the annual Aggregate Revenue Requirement determined as
per the norms under these regulations shall be based on achievement of the
target availability index as under:
The Availability index shall be computed for both Wheeling Business and
Retail Supply Business of the Distribution Licensee on yearly basis as per
following:
For Wheeling Business:
Wheeling Network Availability Index (%) = (1-(SAIDI/8760)) X 100
Where,
SAIDI = Sum of all customer interruption durations/Total number of
consumers served
For Retail Supply Business:
The Supply Availability shall be measured on the basis of power
contracted by the Distribution Licensee on a long-term basis as per the
power procurement plan under following heads:
Base Load Supply Availability = ((Actual Contracted Base Load
Supply(MW))X(Number
of
Off-Peak
hours))/((Base
Load
in
MW)X(Number of Off-Peak hours)) Peak Load Supply Availability =
((ActualContractedPeakLoadSupply(MW))X(NumberofPeakhours))/((Pea
k Load in MW) X (Number of Peak hours)) Supply Availability Index =
75% of Base Load Supply Availability + 25% of Peak Load Supply
Availability
(b)
The Distribution Licensee shall maintain data on planned maintenance
outages, load shedding, force majeure outages and trippings.
(c)
The incentive/disincentive shall exclude the circumstances when the actual
supply differs from the contracted supply due to force majeure situations,
weather conditions, extreme monsoon failure, station outages, etc. which
are beyond the control of the Distribution Licensee.
(d)
The Commission shall specify progressively increasing normative levels
of Availability for Wheeling and Supply Business of the Distribution
Licensee on the basis of past performance over the control period.
Provided that the Availability of Retail Supply Business shall not
be lower than 90% and shall gradually increase to 95% or 98% in no less
than three years.
(e)
The incentive/disincentive shall be considered as +/- 0.2% of ARR for
every percentage point increase/decrease in Availability vis-à-vis the
normative levels of availability.
Provided that, the maximum incentive/disincentive shall be limited to +/-
2% of ARR.
36.
Subsidy:-
(a)
The Commission shall determine the ARR and Tariff without considering
subsidy.
Provided that if the State Government declares subsidy for the
categories of consumers after notification of Tariff Order, the licensee
30
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
shall incorporate the same in the tariff and intimate the Commission with
the revised Tariff Schedule that shall be charged if the subsidy is received
in advance.
Provided further that in case the State Government declares
subsidy in advance or during tariff filing proceedings and the licensee
incorporates the subsidy in the petition, the Commission shall notify two
tariff schedules, one with subsidy and the other without subsidy.
Provided also that the Government’s subsidy provided for or
declared shall be supported by documentary evidence of time schedule of
payment, mode of the payment of the subsidy and categorization of the
subsidy amount into subsidized consumer categories.
(b)
The Commission may clarify in the tariff order, post the declaration from
the Government, the quantum of Government’s subsidy as applicable to
the fuel cost adjustment along with the range (%) of variable cost upto
which the fuel adjustment cost shall not be passed to the consumers,
category wise classification, mode of payment and schedule of payment
etc.
(c)
In case of no disbursement or delayed disbursement of subsidy by the
Government, the licensee shall charge consumers as per the tariff schedule
which is approved by the Commission without consideration of subsidy.
(d)
In case the amount of subsidy by the Government is not utilized in full, the
balance amount of subsidy amount shall be used for adjusting in ARR of
the ensuing year(s).
Provided that in case the Government directs to utilize such
unutilized balance of subsidy in some other manner, the same shall not be
used for adjusting in the ARR of the relevant year(s).
(e)
The accounting of the subsidy payable under section 65 of the Act, shall
be done by the distribution licensee, in accordance with the Standard
Operating Procedures issued by the Central Government, in this
regard.
(f)
The Commission shall issue a quarterly report for each distribution
licensee, in its jurisdiction, giving findings whether demands for subsidy
were raised by the distribution licensee in the relevant quarter based on
accounts of the energy consumed by the subsidised category and consumer
category wise per unit subsidy declared by the State Government, the
actual payment of subsidy in accordance with section 65 of the Act and
the gap in subsidy due and paid as well as other relevant details.
Explanation: The term “Unit” means Kilo Watt Hour (kWh) or Kilo Watt
(kW) or Horse Power (HP) or Kilo Volt Ampere (kVA), in accordance
with the relevant Regulations or the Tariff Orders issued by the
Commission.
(g)
The quarterly report shall be submitted by the distribution licensee within
thirty days from end date of the respective quarter.
(h)
If subsidy accounting and the raising bills for subsidy is not found in
accordance with the Act or Rules or Regulations issued there under,
appropriate action shall be taken against the concerned officers of the
licensee for non-compliance as per provisions of the Act.
37. Cross Subsidy, Allocation of Cost to Serve and Tariff Design.—
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BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
(a)
The Commission shall notify a roadmap for reduction of cross subsidies
within control period. The road map shall also have intermediate
milestones, based on the approach of a gradual reduction in cross subsidy.
(b)
The Distribution Licensee shall compute the consumer category-wise cost
of supply as per the methodology elaborated below.
(c)
The additional surcharge levied on any Open Access Consumer shall not
be more than the per unit fixed cost of power purchase of the distribution
licensee concerned:
Provided that for a person availing General Network Access or Open
Access, the additional surcharge shall be linearly reduced from the value in the
year in which General Network Access or Open Access was granted so that, if it
is continued to be availed by this person, the additional surcharge shall get
eliminated within four years from the date of grant of General Network Access or
Open Access.
Provided further that the additional surcharge shall not be applicable for
Open Access Consumer to the extent of contract demand being maintained with
the distribution licensees.
Provided also that the additional surcharge shall be applicable only for the
Open Access Consumers who are or have been consumers of the concerned
Distribution licensee.
Explanation.– For the purpose of this rule, General Network Access and Temporary-
GNA shall have the same meaning as defined in the Central Electricity
Regulatory Commission (Connectivity and General Network Access to the inter-
State Transmission System) Regulations, 2022 as amended from time to time.
(d)
Allocation of Cost: The Cost to serve shall be allocated to the consumer
categories in the following manner:
Step 1: Functionalization of Cost - Total cost shall be divided on the basis of
functions performed such as power purchase, transmission, distribution
etc.
The additional surcharge levied on any Open Access consumer
shall not be more than the per unit fixed cost of power purchase of the
distribution licensee concerned.
Provided that a person availing General Network Access or Open
Access, the additional surcharge shall be linearly reduced from the value
in the year in which General Network Access or Open Access is granted
so that, if it is continued to be availed by this person, the additional
surcharge shall get eliminated within four year from the date of grant of
GNA or OA.
Step 2: Classification of Cost–Each of the functionalized costs shall be further
classified, based on its intrinsic nature into Demand related cost, Energy
related cost, and Customer related cost. Demand related costs shall
generally be of fixed nature, related to capacity creation and shall include
interest on capital borrowing, depreciation, etc. Energy cost shall be
related to quantum of electricity consumption of consumer, such as fuel
cost, interest on working capital, etc. Consumer related cost shall include
operating expenses associated with meter reading, billing, and accounting.
Step 3: Allocation of Cost.—
(i)
Allocation of Demand Costs : Demand costs of all three functions
shall be allocated among consumer categories on the basis of
average coincident peak demand of the tariff categories (average of
32
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
past 12 months). To facilitate determination of average coincident
peak demand for the various tariff categories, load research shall
be made an integral part of the operations of the DISCOMs and
systematic load research exercises shall be initiated.
(ii)
Allocation of Energy Costs: Energy related costs of Distribution
functions shall be allocated to consumer categories on the basis of
ratio of electricity consumption of each consumer category to the
total electricity consumption under the purview of the Distribution
Licensee. Energy related costs of Power purchase shall be
allocated to various tariff categories on the basis of block approach
on merit order dispatch and incremental principle, where each
tariff category shall be allocated the incremental (energy related)
power purchase cost on the basis of their respective share in the
incremental power purchase. For the purpose of operationalising
the block approach and incremental principle, the Commission
shall identify and notify a suitable year as the "base year".
(iii) Allocation of Customer Costs: Customer related costs shall be
allocated to consumer categories on the basis of the ratio of
number of consumers in each category to total number of
consumers under the purview of the Distribution Licensee.
(e)
Summation of allocated Demand cost, Energy cost and Customer cost
across functions shall be total Cost to serve for respective consumer
categories. Cost to serve reduced by revenue from a consumer category
shall give total subsidy for that category. Total subsidy for a consumer
category reduced by Government subsidy, if any, shall be cross-subsidy
for that consumer category.
(f)
The consumers below poverty line who consume power below a specified
level, as determined by the commission in Tariff Order, shall receive a
special support through cross subsidy.
(g)
Cross-subsidy surcharge and additional surcharge in Open Access.—
(i) The amount received or to be received by the licensee on account of
cross-subsidy surcharge and additional surcharge, as approved by the
Commission from time to time in accordance with the Regulations
specified by the Commission, shall be shown separately against the
consumer category that is permitted open access as per the phasing
plan.
(ii) Cross-subsidy surcharge and additional surcharges shall be shown as
revenue from the tariff from the consumer categories who have been
permitted open access and such amount shall be utilized to meet the
cross-subsidy requirements of subsidized categories and fixed costs of
the Distribution Licensee arising out of his obligation to supply.
Provided that, the licensee shall provide such details in its annual
fillings.
(iii) The surcharge payable by the consumers permitted for open access
shall be computed as per following formula:
S=T-[C/(1-L/100)+D+R];
Where S is the surcharge
T is the tariff payable by the relevant category of consumers,
including
reflecting
the
Renewable
Purchase
Obligation.
C is the per unit weighted average cost of power purchase by the
33
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
Licensee, including the cost of meeting the Renewable Purchase
Obligation.
D is the aggregate of transmission, distribution, and wheeling charge
applicable to the relevant voltage level.
L is the aggregate of transmission (including CTU), distribution, and
commercial losses, expressed as a percentage applicable to the
relevant voltage level.
R is the per unit cost of carrying regulatory assets.
However, taking into consideration the overall objectives of the
Electricity Act and the power scenario in the licensee’s area, the
Commission may determine the surcharge either lower or higher than
surcharge computed using the formula provided above.
Provided that the surcharge shall not exceed 20% of Average
Cost of Supply for the consumers seeking open access.
(h)
Tariff Design.—
(1) The tariff design shall be in accordance with Bihar Electricity
Regulatory Commission (Fixation of Charges for Supply of
Electricity by Distribution Licensee)Regulations, 2018.
(2) The Commission shall be guided by the objective that the tariff
progressively reflects the efficient and prudent cost of supply of
electricity.
(3) After the costs have been allocated based on the method specified in
clauses (c) and (d) above, tariffs for different consumer categories
shall be designed with due regard to factors provided under section
62(3) of the Act.
(4) The time of day tariff would be structured across three times slabs to
denote normal, peak and off-peak periods. The time-periods would
vary according to different seasons of the year i.e. summer, winter
and the monsoon season.
(5) The peak and off-peak hours during seasons shall be as notified by
the State Load Dispatch Centers in advance.
(6) The Time of Day tariff for Commercial and Industrial consumers
having maximum demand more than ten Kilowatt shall be mandatory
and other consumers except agricultural consumers, the Time of Day
tariff shall be made effective not later than 1st April, 2025 and a Time
of Day tariff shall be made effective immediately after installation of
smart meters, for the consumers with smart meters.
Provided that, the Time of Day Tariff specified by the
Commission for Commercial and Industrial consumers during peak
period of the day shall not be less than 1.20 times the normal tariff
and for other consumers, it shall not be less than 1.10 times the
normal tariff:
Provided further that, tariff for solar hours of the day, specified
by the Commission in respective tariff orders shall be at least twenty
percent less than the normal tariff for that category of consumers:
Provided also that the Time of Day Tariff shall be applicable on
energy charge component of the normal tariff:
Provided also that the duration of peak hours shall not be more
than solar hours as specified by the Commission in respective tariff
orders.
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BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
PART-VII
MISCELLANEOUS
38.
Power to amend.—The Commission may, at anytime, amend, alter or modify
any provision of these Regulations.
39.
Power to remove difficulties.—If any difficulty arises in giving effect to the
provisions of these Regulations, the Commission may, by general or specific
order, make such provisions not inconsistent with the provisions of the Act, as
may appear to be necessary for removing the difficulty.
40.
Right to vary terms and conditions.—The terms and conditions for determination
of tariff specified in these regulations are in the nature of general framework on
the basis of which the tariff shall be determined. The Commission reserves its
right to vary these terms and conditions, as and when deems fit.
41.
Limitation of Power of Commission.—Nothing in these regulations shall be
deemed to limit the powers of the Commission to deal with any matter or exercise
any power under the relevant Acts for which no regulations have been made /
framed and to make such orders as it may consider appropriate to meet the ends of
justice in any case.
42.
Repeal and savings.—
(a)
Save as otherwise provided in these regulations, BERC(Multi Year
Distribution Tariff) Regulations, 2021, and its amendments thereof from
time to time are hereby repealed.
(b)
Notwithstanding such repeal, any proceedings before the Commission
pertaining to the period prior to the commencement of the fourth Control
Period, including Petitions filed for True up of expenses, annual
performance review, etc. shall be governed by the erstwhile regulations.
By order of the Commission,
Sd/-Illegible,
Secretary.
35
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
TARIFF PETITION FOR FY ………..
Name of the Distribution Licensee
FORMAT-1
Energy Sales and Number of Consumers
Sl
No
Category/ Subcategory
Previous Year
(Actuals)
Current year
(RE)
Ensuing
year(s)(Projections)
No of consumers at
the end of the year
Sanctioned/Contracted
load at the end of the
year (KW)
Energy sales during the
year (MU)
No Of consumers at the
end of the year
Sanctioned/Contracted
load at the end of the
year (KW)
Energy sales during the
year (MU)
No Of consumers at the
end of the year
Sanctioned/Contracted
load at the end of the
year (KW)
Energy sales during the
year(MU)
A
DOMESTIC SERVICES
1
KutirJyoti
KJ metered:
1 to 50 units
51-100
And so on------
Sub total
2
DS-I
Metered
1 to 50 units
51-100
>100 units
Sub total
3
DS-II
1-100 Units
101-200 U
201-300 U
And so on--
Sub total
B
NON-DOMESTIC SERVICES
1
NDS-I
1-100
101-200
>200
2
NDS-II
upto 0.5 kW
above 0.5 kW:
1-100
101-200
>200
Sub Total of B
C
STREET LIGHT SERVICES
1
SSUnmetered Supply
2
SS Metered Supply
Sub Total of C
36
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
D
IRRIGATION AND
AGRICULTURAL SERVICES
1
IAS-I Unmetered
2
IAS-I Metered
3
IAS-II
Sub Total of D
E
PWW
HAR GHAR NAL
F
LOW TENSION SERVICES
1
LTIS-I
2
LTIS-II
Sub total of F
G
HIGH TENSION SERVICES
1
HTS-I
2
HTS-II
3
HTS-III
4
HTS-IV
5
HTSS
Sub total of G
H
RAILWAY TRACTION SERVICES
I
Distr. Franchisee
J
Nepal
K
Other bilateral sales (Pl. specify)
Grand Total(A to K)
Note: 1. Detail of Sales to Nepal, other bilateral sales etc should be separately filed with copy of
invoices for Previous year, Current year and Ensuing years as per the prescribed format.
37
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
Format - 2
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee :
Billing Efficiency, Collection Efficiency and AT&C Loss
[In Percentage]
Particular
Previous FY
Current FY
Ensuing Years
Billing
efficiency
Collection
efficiency
AT&C Loss
Billing
efficiency
Collection
efficiency
AT&C Loss
Billing
efficiency
Collection
efficiency
AT&C Loss
38
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
FORMAT-3
Tariff Petition for Financial Year ____________Name of the Distribution
Licensee:
(A ) Source-wise Capacity Allocation (in MW) and Power Purchase (in MU)
From Different Sources
S.N
Name of Source
Total Capacity
(MW)
Share of
Discom
(MW)
Previous
year
(Actuals)
Current
Year (R.E)
(MU)
Ensuing
year (s)
(Projection)
MW
MU
MW
MU
MW
MU
1
2
3
4
5
6
7
8
9
10
A Through Inter-State Transmission
(i) ………
(ii) ……..
……
Sub Total
B Through Intra-State Transmission
(i) ………
(ii) ……..
……..
Sub Total
C Distributed Generation
D TOTAL (A+B+C)
(B) Other important aspects related to Open Access
Previous
year
(Actuals)
Current
Year
Ensuing
year (s)
(Projection)
Remarks
Number of Consumers eligible for Open
Access (having Contracted load more than 1
MW) (Nos.)
Total Contracted load of the eligible Open
Access Consumers (MW)
Number of Open Access Consumers availing
Open Access (Nos)
Total Contracted load of the Consumers
availing Open Access (MW)
% of eligible Open Access Consumers availing
Open Access
Number of Applications Received
Number of Applications Processed
Average time for approval of Open
Access(Days)
Total Quantum of power availed by Eligible
Open Access Consumers in the Year (MU)
39
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
(C) Other important aspects related to Open Access
Wheeling Charges
HT Level (Rs. /kWh)
Wheeling Losses
HT Level (%)
Transmission Charge
Long Term /Medium Term (Rs./MW/month)
Short Term/short term collective/renewable energy
(Rs./kWh)
Transmission Loss(%)
Cross Subsidy Surcharge (Rs. /kWh)
HT Category
For 132 kV consumers
For 33 kV consumers (other than HTSS)
For 11 kV consumers (other than HTSS)
For HTSS consumers (33 kV & 11 kV)
Methodology Adopted for computation of Cross
Subsidy Surcharge
40
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
FORMAT- 4
Name of the Distribution Licensee TARIFF PETITION FOR FY ……........................
Energy Requirement and Energy Balance
Sl
No
Particulars
Unit
Previous Year
Actuals
Current
Year (RE)
Ensuing Years
(projections)
A
Energy Requirement
1
Energy sales
MU
2
Less: Inter-state sales, if any
MU
3
Energy sales excluding Inter-state sales, if
any
MU
4
Distribution Loss
%
5
Add: Distribution Loss
MU
6
Total energy required at Distribution
periphery
MU
7
Add: Inter-state sales, if any
MU
8
Total energy required at Distribution
periphery including Inter-state sales
MU
9
StateTransmission Loss
%
10
Add: StateTransmission Loss
MU
11
Total energy required at State Transmission
periphery
MU
B
Energy Available
1
From Central Sector
MU
2
From IPP
MU
3
From State Generating Stations
MU
4
From Renewable Sources
MU
5
UI (Net)
MU
6
Others(please specify)
MU
7
CTU losses
%
8
CTU Losses
MU
9
Net power available at State periphery
(1+2+3+4+5+6-8)
MU
10
Energy Surplus/(Deficit) at State Periphery
MU
41
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
FORMAT-5
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee :
Power Purchase Cost
S I. N o.
Power Purchase Sources
% age allocation MW
Previous Year
Current Year
Ensuing Year (s)
Energy MU
Fixed Char ge
rate (Rs/MW
Fixed charge Rs. Cr.
Energy Rate Rs./kWh
Energy charge Rs. Cr.
Other charges
(pl. specify) Rs. cr.
Total Cha rgesRs. Cr.
Avg. Ta-riff Rate
Rs./kWh
Energy MU
Fixed Charge rate
(Rs/MW
Fixed charge Rs. Cr.
Energy Rate Rs./kWh
Energy charge Rs. Cr.
Other charges (pl. specify)
Rs. cr.
Total Charges Rs. Cr.
Avg. Tariff Rate Rs./kWh
Energy MU
Fixed Charge rate (Rs/MW
Fixed charge Rs. Cr.
Energy Rate Rs./kWh
Energy charge
Rs. Cr.
Other charges (pl. specify)
Rs. cr.
Total Charges
Rs. Cr.
Avg. Tariff Rate
Rs./kWh
1
2
3
4
5
6
7
8
9
10
11
12
13
14 15
16
17
18 19
20 21
22 23
24
25
26
27
Central
Sector
Stations
1
NTPC
Stations
Farakka
1,2&3
Talchar
Kahalgoan
1 &2
Barh – Stg
2U #1
Nabinagar
- NTPC
NTPC
Total
2
NHPC
Stations
Rangit
Teesta
NHPC
Total
3
PTC
Stations
Chukka
Tala
PTC Total
4
DVC
Sub Total
Central
Stations
5
State
Generating
Stations
BTPS
KBUNL
Stage 1 U#
1
KBUNL
Stage 1 U#
2
SGS Total
6
Medium/
Short
Term/
Others
……
……
…….
Others
Total
42
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
S I. N o.
Power Purchase Sources
% age allocation MW
Previous Year
Current Year
Ensuing Year (s)
Energy MU
Fixed Char ge
rate (Rs/MW
Fixed charge Rs. Cr.
Energy Rate Rs./kWh
Energy charge Rs. Cr.
Other charges
(pl. specify) Rs. cr.
Total Cha rgesRs. Cr.
Avg. Ta-riff Rate
Rs./kWh
Energy MU
Fixed Charge rate
(Rs/MW
Fixed charge Rs. Cr.
Energy Rate Rs./kWh
Energy charge Rs. Cr.
Other charges (pl. specify)
Rs. cr.
Total Charges Rs. Cr.
Avg. Tariff Rate Rs./kWh
Energy MU
Fixed Charge rate (Rs/MW
Fixed charge Rs. Cr.
Energy Rate Rs./kWh
Energy charge
Rs. Cr.
Other charges (pl. specify)
Rs. cr.
Total Charges
Rs. Cr.
Avg. Tariff Rate
Rs./kWh
1
2
3
4
5
6
7
8
9
10
11
12
13
14 15
16
17
18 19
20 21
22 23
24
25
26
27
7
Renewable
Power
Purchase
BSHPC
Sugar Mills
Solar Power
Purchase
REC (Solar)
REC (Non-
Solar)
Renewable
Total
Total Power
Purchase
This is to certify that no earlier year purchase cost have been included in this table. The above table is
only for current year transactions pertaining to power purchase.
43
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
FORMAT – 6
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Employee Details
S.N
Particulars
Previous
year
(Actuals)
Current
Year
(R.E)
Ensuing
years
(Projection)
1
2
3
4
5
1
Number of employees at the beginning of FY _______
a)
Technical
b)
Non Technical (Administration)
c)
Non Technical(Revenue, Finance and Accounts)
2
No. of employees added during
FY ______
a)
Technical
b)
Non Technical (Administration)
c)
Non Technical(Revenue, Finance and Accounts)
3
Number of employees retiring/ leaving during the FY_____
a)
Technical
b)
Non Technical (Administration)
c)
Non Technical(Revenue, Finance and Accounts)
4
Number of employees at the end of the FY (1+2-3)
a)
Technical
b)
Non Technical (Administration)
c)
Non Technical(Revenue, Finance and Accounts)
44
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
FORMAT – 7
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee :
Employee Cost
S.N
Particulars
Previous Year
Current
Year(RE)
Ensuing
Year (s)
Approved in MYT/RE Actual
1
Salaries & Allowances
(i)
Existing Employees
(ii)
New Employees
(ii)
Total
2
Contribution to Terminal Benefits (Accrual
Basis)
3
Total of Salary & Allowances and Terminal
Benefits
4.
Amount Capitalised
5.
Net Amount
6.
Grand Total
Note:
(i) Terminal benefits paid for the period before the date of reorganisation i.e.
01.11.2012, shall not be considered.
(ii) In respect of continuing employees as on the date of reorganisation and newly
appointed employees after re-organisation date the terminal benefits shall be
allowed.
(iii) In respect of item 6, a brief description to be appended.
FORMAT – 8
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee :
Employee Productivity Parameters
S.N
Particulars
Previous year
Current
Year
(R.E)
Ensuing
years
(Projection)
Approved in
MYT
Actuals
1
2
3
4
5
6
1
Number of consumers (in Lakh)
2
Connected load in kW
3
Distribution line in circuit KM
4
Energy sold in MU
5
Employees per MU of energy sold
6
Employees per 1000 consumers
7
Share of employees cost in total costs
8
Employees cost in paise / kWh of energy sold
9
Distribution line circuit KM per employee
45
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
FORMAT – 9
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Repair and Maintenance Expenses
S.N
Particulars
Previous year
Current
Year (R.E)
Ensuing years
(Projection)
Approved in
MYT
Actuals
1
2
3
4
5
6
1
Plant & Machinery
2
Building
3
Hydraulic works & civil works
4
Line cable & network
5
Vehicles
6
Furniture & fixtures
7
Office equipments
8
Total expenses
9
Less capitalized
10
Net Expenses
11
Total expenses charged to revenue
* Year-wise details of these charges may be provided with documentary evidence
FORMAT – 10
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Administration and General Expenses(Rs. in Cr.)
S.N
Particulars
Previous year
Current
Year
(R.E)
Ensuing years
(Projection)
Approved in
MYT
Actuals
1
2
3
4
5
6
1
Rent, rates & taxes
2
Insurance
3
Telephone, postage & Telegrams
4
Consultancy fees
5
Technical fees
6
Other professional charges
7
Conveyance & travel expenses
8
Electricity & Water charges
9
Freight
10
Other material related expenses
11
Penalty/Fine Paid (if any)
12
Any other expenses
13
Total expenses
14
Less Capitalised
15
Net expenses
46
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
S.N
Particulars
Previous year
Current
Year
(R.E)
Ensuing years
(Projection)
Approved in
MYT
Actuals
1
2
3
4
5
6
16
Total expenses charged to revenue
* Year-wise details of these charges may be provided with documentary evidence.
FORMAT – 11
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Investment Plan (Scheme-wise)
Rs. in crore
S.N
Name
of
scheme
/
Project
Approved
Outlay
Progressive
upto the beginning
of
previous year
Previous year
Current year (RE)
Ensuing
Years (Projection)
Progressive
Capital expenditure
upto the end of
ensuing year (s)
Approved
in
MYT/RE
Actual
Approved in
MYT/RE
Actual
Capitalization
Capital Expenditure
(CWIP)
Capitalization
Capital Expenditure
(CWIP)
Capitalization
Capital Expenditure
(CWIP)
Capitalization
Capital Expenditure
(CWIP)
Capitalizatio
n
Capital
Expenditure
(CWIP)
Capitalizatio
n
Capital
Expenditure
(CWIP)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
Total
*
*
*
*Must be in agreement with the figures shown in audited account, otherwise a reconciliation
statement must be accompanied.
Note :
The amount of grants and loans shall be furnished separately scheme wise and funding
agency wise.
Additional column may be inserted(if required) for Ensuing Years (Projection).
All Information for previous year, current year (RE), Ensuing year must be in line with information
approved in MYT/Business Plan (if any), other-wise a statement showing complete details of variation
must be accompanied.
CWIP shall mean Capital Work in Progress
The MOU/Agreement signed with Central/State government for each project for which capital expenditure
has been claimed shall be furnished, to the extent possible
47
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
FORMAT – 12
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Investment Plan (Year-wise)
S.N
Year
Originally
proposed
by the Discom
Approved by
the Commission
Revised by
the Discom
Revised approval
by the Commission
in review
Actual
expenditure
1
2
3
4
5
6
7
Note: i ) Information for previous year to be given in columns 1 to 7 co-relating the information given in
current or earlier MYT/Business Plan (if any).
ii) Information for the current year to be given in columns 1 to 5 co-relating the information given in
MYT/Business Plan (if any)
iii) Amount of grants and loans shall be furnished separately funding Agency wise and year wise.
Details of Expenses Capitalised(Rs. Crores)
Sl.No.
Particulars
Previous year
Current
year
(RE)
Ensuing years
(Projections)
Approved
in MYT
(Actuals)
1
Interest & Finance charges
Capitalised
175.69
2
Other expenses capitalised:
a. Employee expenses
120.24
b. R&M Expenses
0
c. A&G Expenses
6
d. Depreciation
0
e. Others, if any, please specify
0
Grand Total
301.93
0
0
0
48
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
FORMAT – 13
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Fixed Assets
(Rs. in
Cr.)
S.N
Particulars
Previous Year
Current Year
Ensuing
Years of
the
control
period
1
2
3
4
1 Gross fixed asset (GFA) at beginning of the year*
2 Less accumulated depreciation
3 Net GFA at beginning of the year
4 Less accumulated grant including consumer contribution
5 Net fixed asset at beginning of the year
S.N Particulars
WIP
Fixed Assets
1
2
3
4
1 As on 31st March of previous year
Add capital expenditure during current year
Total:
Less transferred to fixed assets
2 As on 31st March of current year
Add capital expenditure during ensuing year
Total:
Less transferred to fixed assets
3 As on 31st March of ensuing year*
S.N Particulars
Amount
1
2
3
1 Accumulated Depreciation
2 As on 31st March of previous year
3 Add: Depreciation for current year
4 As on 31st March of current year
5 Consumers Contribution
6 As on 31st March of previous year
7 Addition during current year
8 As on 31st March of current year
9 Asset created from grants
10 As on 31st March of previous year
11 Addition during current year
12 As on 31st March of current year
*Amount of WIP must be in agreement with the figures shown in format-11 and amount of Fixed
Assets must be in agreement with the figures shown in format-14, otherwise a reconciliation
statement must be accompanied.
Note
(1) Compiled and audited Annual Account should be submitted for the previous year.
(2) The Actual figures / data from April to September and budgeted figures / data
from October to March relating to the year in which the tariff petition is submitted should be submitted
49
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
FORMAT – 14
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee :
Gross Fixed Assets (GFA) (Information to be supplied for the previous year (actuals), current year
(RE) and the ensuring year (s) (projections)(Rs. in Cr.)
S.N
Particulars(i.e Assets
Group)
GFA at the
beginning of the
year
Addition to GFA
during the year
Adjustment to
GFA on account
of assets
sold/discarded
etc
GFA at the end of
the year
Consumer
Contribution
By grants
Loan
Equity
Total
Consumer
Contribution
By grants
Loan
Equity
Total
Consumer
Contribution
By grants
Loan
Equity
Total
Consumer
Contribution
By grants
Loan
Equity
Total
1
2
3
4
5
6
8
9 10
11
12 13 14 15
16
17
18
19
1 Land and land rights
2 Buildings
3 Hydraulic works
4 Other civil works
5 Plant and Machinery
6 Lines and cable network
7 Vehicles
8 Furniture and Fixtures
9 Office equipment
10 Others, if any (pl. specify)
Total
50
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
FORMAT – 15
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Value of Depreciation Charges
(Information to be supplied for the previous year (actuals), current year (RE) and the ensuring year (s)
(projections)
Rs. crore
S.N
Particulars(i.e Assets
Group)
Accumulated
depreciation at
the beginning of
the year
Depreciation
charges during the
year
Accumulated
depreciation
adjustment on
account of assets
sold/discarded
etc
Accumulated
depreciation at the
end of the year
Consumer
Contribution
By grants
Loan
Equity
Total
Consumer
Contribution
By grants
Loan
Equity
Total
Consumer
Contribution
By grants
Loan
Equity
Total
Consumer
Contribution
By grants
Loan
Equity
Total
1
2
3
4
5
6
8
9
10
11
12
13 14
15
16
17
18 19
1 Land and land rights
2 Buildings
3 Hydraulic works
4 Other civil works
5 Plant and Machinery
6 Lines and cable network
7 Vehicles
8 Furniture and Fixtures
9 Office equipment
10
Others, if any (pl.
specify)
Total
51
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
FORMAT – 16
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Depreciation Charges (Rs. Crores)
Sl.No.
Particulars
Previous Year
Current Year
Ensuing Year
(s)
1
Gross fixed assets of the
beginning of the year
2
Additions during the year
3
IDC
4
Adjustment
for
assets
sold/discarded etc
5
Closing GFA
6
Average GFA
7
Weighted Average Rate of
Depreciation
8
Gross Depreciation
9
Opening grants
10
Grants during the year
11
Adjustment
for
assets
sold/discarded etc
12
Total Grants
13
Average Grants
14
Weighted
Average
rate
of
Depreciation
15
Depreciation
for
GFA
on
Grants
16
Net Depreciation of GFA on
loans
(8-15)
Note: In the case of assets utilised which have reached the residual value, after recovery of
depreciation in full, details of such assets shall be furnished separately along with their
residual value, so as to enable the Commission to pass on the required benefit to the
consumers
FORMAT – 17
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Capital Work-In-Progress (CWIP)( (Rs. Crores))
S.N
Particulars
Previous
year(Actuals)
Current year(RE)
Ensuing year (s)
(Projections)
Loan Grant Equity Loan Grant Equity Loan
Grant Equity
1 Opening CWIP
2 New Investment
3 Less Capitalization(a+b)
a) CWIP Capitalization
b)New Investment capitalization
4 Closing CWIP (1+2-3)*
*Amount of WIP must be in agreement with the figures shown in format-11, otherwise a
reconciliation statement must be accompanied.
52
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
Break-up of Construction/ Supply/ Service packages
Particulars
1
2
3
4
5
6
---
1
Name/ No. of Construction / Supply / Service Package (and
Schemes/plan)
2
Scope of works1 (in line with head of cost break-ups as applicable)
3
Whether awarded through ICB/DCB/ Depatmentally/ Deposit Work
4
No. of bids received
5
Date of Award
6
Actual Date of Start of work
Original Scheduled date of Start of work
7
Actual date of Completion of Work
Original Scheduled date of Completion of work
8
Value of Award2 in (Rs. Lakhs)
9
Firm or With Escalation in prices
1
0
Actual capitalexpenditure till the completion or up to COD whichever is
earlier for work capitalized during the period(Rs.Cr.)
- Taxes & Duties and IEDC (included in above)
- IDC, FC, FERV & Hedging Cost(included in above)
1
1
Actual capitalexpenditure till the end of the period(Rs.Cr.) for Capital
work under progress
- Taxes & Duties and IEDC (included in above)
- IDC, FC, FERV & Hedging Cost(included in above)
1
2
Actual capitalexpenditure already capitalized in earlier years(Rs.Cr.)
- Taxes & Duties and IEDC (included in above)
- IDC, FC, FERV & Hedging Cost(included in above)
1
3
Sub -total (10+11+12)
0
0
0
0
0
0
0
Note: Above statement to be provided separately for each work commissioned during the
period, work under progress and part capitalization done in earlier years.
FORMAT – 18
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Details of Loans for the year
(Information to be supplied separately for the previous year (actuals), current year(RE)
and ensuing years (projections)
S.N
Particulars
Purpose
of loan
Opening
balance
Rate of
Interest
Addition
during
the year
Repayment
during the
year
Closing
balance
Amount
of
interest
1
2
3
4
5
6
7
8
Note : The amount of penal interest, if any, to be shown separately.
53
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
FORMAT – 19
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Information Regarding Restructuring of Outstanding Loans During the
Year
(Rs. Crores)
S.N
Source of
loan
Amount of
original
loan
Old rate
of
interest
Amount
already
restructured
Revised
rate
of interest
Amount now
being
restructured
New rate of
interest
1
2
3
4
5
6
7
8
FORMAT – 20
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Interest and Finance Charges (Rs. Crores)
S.N.
Source of loan
Purpose of
loan
Previous year
(Actuals)
Current year (RE) Ensuing year
(s)
(Projections)
1
2
3
4
5
1
SLR Bonds
2
Non SLR Bonds
3
LIC
4
REC
5
Commercial Banks
6
Bills discounting
7
Lease rental
8
PFC
9
Others, if any (Please specify)
10 Total
11 Add State Govt. Loan
12 Total (10 +11)
13 Less capitalisation
14 Net Interest
15 Add prior period adjustment *
16 Total Interest
17 Finance charges
18 Total Interest and
finance charges
**
* Year-wise details should be submitted with documentary evidence.
Note-1-Rate of interest of various loans to be indicated in a separate sheet, as part of Format-20
**Must be in agreement with audited account
54
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
FORMAT – 21
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Interest (IDC) Capitalized
(Rs. Crores)
S.N
.
Name
of
schem
e
/Proje
ct
Source of
loan
Interest capitalized
As on beginning of previous
year
During
Previou
s year
(Actual
s)
During Current year
(RE)
During
ensuing
year (s)
(Projection
s)
1
2
3
4
5
6
1
2
3
4
5
6
FORMAT – 22
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Lease details
(Rs. Crores)
S.N
Name of
Lesser
Assets
Leased
on
Lease
Rentals
Primary
Period
ended /
ending by
Secondary
period ending
by
Descriptions
Gross
Amount
1
2
3
4
5
6
7
8
Note: Statement showing Cost benefits analysis of lease must be accompanied.
55
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
FORMAT – 23
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Interest on Working Capital
(Rs. Crores)
S.N
Particulars
Amount
Previous
Year
Current Year
Ensuing
Year (s)
1
2
3
4
5
1
Two months equivalent of expected revenue
2
Maintenance spares @40% of R&M expenses
for one month
3
Less:
(i) Power purchase cost, Load despatch
charges and transmission charges for one
month.
(ii) Depreciation, ROE, and contribution to
contingency reserve equivalent to two
months.
(iii) Amount of security deposits and advance
from consumers or Distribution System users,
if any, held during the year
(iv) Grant received from the State Govt. for
power purchase and other O&M expenses etc
equivalent to two months.
4
Net working capital
5
Interest rate
6
Interest on working capital
FORMAT – 24
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Contribution to Contingency Reserve
(Rs. Crores)
S.N
Particulars
Amount
1
2
3
1
Fixed Assets
2
%age appropriation to the contingency reserve
3
Appropriation to the contingency amount
4
Amount invested in securities
5
Drawal from the contingency reserve (Please specify)
(i)
(ii)
(iii)
Total drawal
56
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
FORMAT – 25
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Information Regarding Amount of Equity & Loan
(Rs. Crores)
S.N
Particulars
Amount of
equity
Amount of
loan
Ratio of equity &
loan
1
2
3
4
5
1
Amount of total asset
2
Less asset created from grant
3
Less asset created from consumer
contribution
4
Net asset
5
Amount of loan (debt)
6
Amount of equity
7
Debt equity ratio
8
Amount of equity eligible for return
9
Rate of return on equity
10
Amount of return on equity
Note : Any change in equity balance from previous year must be Supported with documentary
evidence.
Details of Capital Base (Rs. Crores)
S.N
Particulars
Previous Year
Current Year Ensuing Year
1
2
3
4
5
1 Gross Capital at beginning of the year
2 Less accumulated depreciation
3 Net capital at beginning of the year
4
Less:Accumulated Grant and Consumer Contribution(i-ii)
(i) Accumulated Gross Grant and consumer contribution
(ii) Less: Accumulated Grant and consumer contribution amortized
5
Net capital at beginning of the year
FORMAT – 26
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Information Regarding Amount of Income Tax Paid
(for previous financial years)
(Rs. Crores)
S.N
Particulars
During previous financial year
1
2
3
1
Amount of taxable income from the licensed business
i)
Amount of Income Tax paid
ii)
Challan No. & Date through which Income Tax paid
iii)
Name of Banks in which the amount was deposited
iv)
PAN No. of the depositor
2
Amount of income from other than licensed business
i)
Amount of Income Tax paid
ii)
Challan No. & Date through which Income Tax paid
iii)
Name of Banks in which the amount was deposited
iv)
PAN No. of the depositor
Note: A separate sheet is required to be submitted as a part of this format showing calculation of effective
tax rate of the respective financial year
57
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
FORMAT – 27-A
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Non Tariff Income
(on existing rates)
(Rs. in crores)
S.N.
Source of loan
Previous year
(Actuals)
Current year
(RE)
Ensuing year (s)
(Projections)
1
2
3
4
5
1
Service rent
2
Delayed payment surcharge
3
Amount assessed in cases of UUE/Theft of energy
4
Misc. receipts
5
Misc. charges
6
Wheeling charges
7
Interest on staff loans & advance
8
Income from trading
9
Income from welfare activities
10
Excess on verification
11
Interest on investments & bank balances
12
Total Income
13
Add Prior period income *
14
Total Non tariff income
* Year wise details of prior period income may be provided
FORMAT – 27-B
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Non Tariff Income (on proposed tariff)
(Rs. in crores)
S.N.
Source of loan
Current year
(RE)
Ensuing year (s)
(Projections)
1
2
4
5
1
Service rent
2
Delayed payment surcharge
3
Amount assessed in cases of UUE/Theft of energy
4
Misc. receipts
5
Misc. charges
6
Wheeling charges
7
Interest on staff loans & advance
8
Income from trading
9
Income from welfare activities
10
Excess on verification
11
Interest on investments & bank balances
12
Total Income
13
Add Prior period income *
14
Total Non tariff income
* Year wise details of prior period income may be provided
58
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
FORMAT – 28
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Information Regarding Revenue from Other Business
(Rs. Crores)
S.N
Particulars
Amount
1
2
3
1
Total Revenue from other business
2
Income from other business to be considered
for licensed business as per regulations
Note:
To be supplied for previous year, current year and ensuing year for which
license for other business was operating
FORMAT – 29
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Aggregate Revenue Requirement (ARR)
(Rs. in crores)
S.N.
Source of loan
Previous year
(Actuals)
Current year
(RE)
Ensuing year
1
2
3
4
5
1. Power purchase cost
2. PGCIL & other transmission charges
3. State Transmission charges
4. O&M Expenses
i) Employee Cost
ii) R&M expenses
iii) A&G expenses
5. Share of Holding Company expenses
6. Depreciation
7. Interest and Finance charges
8. Interest on working capital
9. Return on equity
10. Income Tax
11. Interest on security deposit
12. Bad debts (if any)
13. Contingency reserves (if any)
14. Total Revenue Requirement
15. Less: Non-tariff income
16. Aggregate Revenue Requirement
59
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
FORMAT – 30-A
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Revenue from Sale of energy at existing tariff
Sl
No
Category/ Subcategory
Previous year actuals
Current year (RE)
Ensuing year(s)(Projections)
No. of Consumers
Connected/Sanctioned
Load/Demand
Energy sales (MU)
Applic
able
Tariff
for
Revenue
from sale of
energy (Rs.
Crores)
Applic
able
Tariff
for
No. of Consumers
Connected/Sanctioned
Load/Demand
Energy sales (MU)
Revenue
from sale
of energy
(Rs.
Crores)
Applicable
(existing)
Tariff for
No. of Consumers
Connected/Sanctioned
Load/Demand
Energy sales (MU)
Revenue
from sale
of energy
at
existing
Tariff(Rs.
Crores)
Fixed charge
Energy charge
Fixed charge
Energy charge
Total revenue
Fixed charge
Energy charge
Fixed charge
Energy charge
Total revenue
Fixed charge
Energy charge
Fixed charge
Energy charge
Total revenue
A
DOMESTIC
SERVICES
1
KutirJyoti
KJ metered
1-50
51-100
101-200
201-300
>300
Sub total
2
DS-I
Metered
1 to 50 units
51-100
101-200
>200 units
Sub total
3
DS-II
1-100 Units
101-200 U
201-300 U
>300 units
4
DS-III
B
NON-
DOMESTIC
SERVICES
1
NDS-I
1-100
101-200
>200
2
NDS-II
upto 0.5
kW
Above 0.5
kW
1-100
60
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
Sl
No
Category/ Subcategory
Previous year actuals
Current year (RE)
Ensuing year(s)(Projections)
No. of Consumers
Connected/Sanctioned
Load/Demand
Energy sales (MU)
Applic
able
Tariff
for
Revenue
from sale of
energy (Rs.
Crores)
Applic
able
Tariff
for
No. of Consumers
Connected/Sanctioned
Load/Demand
Energy sales (MU)
Revenue
from sale
of energy
(Rs.
Crores)
Applicable
(existing)
Tariff for
No. of Consumers
Connected/Sanctioned
Load/Demand
Energy sales (MU)
Revenue
from sale
of energy
at
existing
Tariff(Rs.
Crores)
Fixed charge
Energy charge
Fixed charge
Energy charge
Total revenue
Fixed charge
Energy charge
Fixed charge
Energy charge
Total revenue
Fixed charge
Energy charge
Fixed charge
Energy charge
Total revenue
101-200
>200
C
STREET
LIGHT
SERVICES
1
SSUnme
tered
Supply
2
SS
Metered
Supply
Sub Total
of C
D
IRRIGATIO
N AND
AGRICULT
URAL
SERVICES
1
IAS-I
Unmeter
ed
2
IAS-I
Metered
3
IAS-II
Sub Total
of D
E
PWW
Har-
GharNal
F
LOW
TENSION
SERVICES
1
LTIS-I
2
LTIS-II
Sub total of F
G
HIGH
TENSION
SERVICES
1
HTS-I
2
HTS-II
3
HTS-III
4
HTS-IV
5
HTSS
Sub total
of G
H
RAILWAY
TRACTION
SERVICES
I
Distr.
Franchisee
61
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
Sl
No
Category/ Subcategory
Previous year actuals
Current year (RE)
Ensuing year(s)(Projections)
No. of Consumers
Connected/Sanctioned
Load/Demand
Energy sales (MU)
Applic
able
Tariff
for
Revenue
from sale of
energy (Rs.
Crores)
Applic
able
Tariff
for
No. of Consumers
Connected/Sanctioned
Load/Demand
Energy sales (MU)
Revenue
from sale
of energy
(Rs.
Crores)
Applicable
(existing)
Tariff for
No. of Consumers
Connected/Sanctioned
Load/Demand
Energy sales (MU)
Revenue
from sale
of energy
at
existing
Tariff(Rs.
Crores)
Fixed charge
Energy charge
Fixed charge
Energy charge
Total revenue
Fixed charge
Energy charge
Fixed charge
Energy charge
Total revenue
Fixed charge
Energy charge
Fixed charge
Energy charge
Total revenue
J
Nepal
K
Other
bilateral
sales (Pl.
specify)
Grand
Total(A to K)
Note:
1. Distribution Licensee shall file Slab Wise category wise details of revenue from sales in above format for
Distribution Franchisee area. Also detail of revenue from sales to Nepal, other bilateral sales etc should be separately
filed with copy of invoices for Previous year, Current year and Ensuing years as per the prescribed format.
FORMAT – 30-B
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Revenue from Sale of energy at proposed tariff
Sl
No
Category/Sub-category
No. of Consumers
Connected/
Sanctioned
Load/
Demand
Ensuing year(s) (Projections)
Applicable
(proposed)
Tariff for
Energy sales (MU)
Revenue from
sale of energy at
proposed Tariff
(Rs. Crore)
Fixed
charge
Energy
charge
Fixed
charge
Energy
charge
Total
revenue
A
DOMESTIC SERVICES
1
KutirJyoti
KJ metered:
1 to 50 units
51-100
And so on-------
Sub total
2
DS-I
Metered
1 to 50 units
51-100
And so on-------
Sub total
3
DS-II
1-100 Units
101-200 U
62
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
Sl
No
Category/Sub-category
No. of Consumers
Connected/
Sanctioned
Load/
Demand
Ensuing year(s) (Projections)
Applicable
(proposed)
Tariff for
Energy sales (MU)
Revenue from
sale of energy at
proposed Tariff
(Rs. Crore)
Fixed
charge
Energy
charge
Fixed
charge
Energy
charge
Total
revenue
201-300 U
And so on-------
Sub total
B
NON-DOMESTIC SERVICES
1
NDS-I
1-100
101-200
>200
2
NDS-II
upto 0.5 kW
above 0.5 kW:
1-100
101-200
>200
Sub Total of B
C
STREET LIGHT SERVICES
1
SSUnmetered Supply
2
SS Metered Supply
Sub Total of C
D
IRRIGATION AND
AGRICULTURAL SERVICES
1
IAS-I Unmetered
2
IAS-I Metered
3
IAS-II
Sub Total of D
E
PWW
HAR GHAR NAL
F
LOW TENSION SERVICES
1
LTIS-I
2
LTIS-II
Sub total of F
G
HIGH TENSION SERVICES
1
HTS-I
2
HTS-II
3
HTS-III
4
HTS-IV
5
HTSS
63
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
Sl
No
Category/Sub-category
No. of Consumers
Connected/
Sanctioned
Load/
Demand
Ensuing year(s) (Projections)
Applicable
(proposed)
Tariff for
Energy sales (MU)
Revenue from
sale of energy at
proposed Tariff
(Rs. Crore)
Fixed
charge
Energy
charge
Fixed
charge
Energy
charge
Total
revenue
H
RAILWAY TRACTION
SERVICES
I
Distr. Franchisee
J
Nepal
K
Other bilateral sales (Pl.
specify)
Grand Total(A to K)
Note: 1. Distribution Licensee shall file Slab Wise category wise details of revenue from sales in
above format for Distribution Franchisee area, Nepal, other bilateral sales etc
64
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
FORMAT – 31
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Revenue Gap (Ensuing Year)
(B) At Existing Tariff for Ensuing Year (FY ……………………….)
(Rs. Crore)
Sl.No.
Particulars
Amount
1.
Aggregate Revenue Requirement (ARR)
2.
Less : Non Tariff Income
3.
Add : Recovery of revenue gap / (Surplus) of past period, if any
4.
Net ARR
5.
Less : Power Purchase Cost disallowed, if any
6.
Less : Revenue from Existing Tariff
7.
Less : Revnue from sale of power to other Agency
8.
Gap (4–5–6)
9.
Total grant from State Govt.
10.
Grant used for compensating disallowed power
11.
Balance resource grant assistance from Stat Govt. (9–10)
12.
Net Gap/(Surplus) at existing tariff (8–11)
(B) At Proposed Tariff for Ensuing Year (FY ……………………….)
(Rs. Crore)
Sl.No.
Particulars
Amount
1.
Aggregate Revenue Requirement (ARR)
2.
Less : Non Tariff Income
3.
Add : Recovery of revenue gap / (Surplus) of past period, if any
4.
Net ARR
5.
Less : Power Purchase Cost disallowed, if any
6.
Less : Revenue from Existing Tariff
7.
Less : Revnue from sale of power to other Agency
8.
Gap (4–5–6)
9.
Total grant from State Govt.
10.
Grant used for compensating disallowed power
11.
Balance resource grant assistance from Stat Govt. (9–10)
12.
Net Gap/(Surplus) at existing tariff (8–11)
65
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
FORMAT – 32
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Information Regarding Grant/Subsidy from State Govt/Central Govt. (Rs.
Crore)
S.N
Particulars
Previous Year
Current Year
Ensuing Years
1
2
3
4
5
A
Amount from State Govt.
i) Purpose for which grant received
(a)
(b)
ii) Targeted categories for subsidy
(a)
(b)
B
Amount from Central Govt.
i) Purpose for which grant received
(a)
(b)
Note : The details of commitment of the government and the guidelines for utilisation of the amount received
as grant or subsidy is to be supported by documentary evidence with separate explanation in the tariff
petition.
FORMAT – 33
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
(for ensuing financial year FY…..)
(A) Voltage-wise Technical Loss and Energy Sale
(B) Voltage-wise Commercial Loss
SI.
No.
Voltage
Level
KV
Energy Sale
(MU)
Technical
Loss (MU)
Sales +
Tech Loss
(MU)
Commercial
Loss
(MU)
Energy Sales + Tech.
Loss + Commercial
Loss (energy input at
state periphery)
(MU)
1
2
1
220
2
132
3
33
4
11
5
0.4
Total
SI.
No.
Voltage Level
(KV)
Technical
Losses (%)
Cumulative
Loss (%)
Energy Sale
(MU)
Energy
input (MU)
Technical Loss
(MU)
1
2
3
4
5
6
7=(6-5)
1
220
2
132
3
33
4
11
5
0.4
Total
66
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
(C) Voltage-wise Allocation of Power Purchase Cost
SI.
No.
Voltage
Level
KV
Energy
Sale
(MU)
Energy Sales +
Technical loss +
Comml. loss
(MU)
Unit cost of
power purchase
approved by
the Commission
(Rs./unit)
Power
Purchase
Cost
(Rs. Crore)
Cost of Power
per unit sale
of Energy
(Rs./unit)
1
2
3
4
5
6 = (4*5)
7= (6÷3)
1
220
2
132
3
33
4
11
5
0.4
Total
(D) Total Network Cost
SI.
No.
Particulars
Amount
(Rs. Cr)
1
Employee Cost
2
R&M costs
3
A&G expenses
4
Holding Company
5
Depreciation
6
Interest & Finance Charges
7
Interest on Working Capital
8
RPO fund
9
Return on Equity
10
Less: IDC
11
Total (1 to 7)
12
Transmission cost
13
Total cost
14
Energy Sales (MU)
15
Network Cost per unit sale of energy (Distribution +
Transmission) (Rs./kWh)
(E) Voltage-wise Allocation of Network Cost
SI.No.
Voltage Level
Energy Sale
(MU)
Network Cost
(Rs./Unit)
Total Network Cost
(Rs. Cr)
1
220
2
132
3
33
4
11
5
0.4
Total
(F) Voltage-wise Cost of Supply
Sl.No.
Supply Voltage
Cost of power
purchase
(Rs./unit)
Network cost
(Rs./unit)
Cost of supply
(Rs./unit)
1
2
3
4
5
1
220/132
2
33
3
11
4
LT
Note : The detailed work-out of energy sales, technical losses, commercial losses and network cost at different
voltage levels should be submitted separately with the tariff petitions.
67
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
FORMAT – 34
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Tariff Structure and Rate
Sl
No.
Category & Consumption
Rates on Existing Tariff
Rates on Proposed Tariff
FC
Rs./kVA or kw
or HP
EC
ps./Unit
FC
Rs./kVA or
kw or HP
EC
ps./Unit
A
Low Tension Supply
1.0
Domestic
1.1
KutirJyoti
K.J.Metered)
1.2
DS-I (Rural)
Metered -
First 50 Units
51 - 100 Units
Above 100 Units
1.3
DS-II
1-100 Units
101-200 U
>200 units
1.4
DS-III
2 .0
Non Domestic
2.1
NDS-I
1-100
101-200
>200
2.2
NDS-II
upto 0.5 kW
Above 0.5 kW
1-100
101-200
>200
3.0
Irrigation & Agriculture
3.1
IAS-I Unmetered
IAS-I Metered
IAS-II
4.0
Low Tension Industrial
4.1
(i) LTIS – I
4.2
(ii) LTIS – II
5.0
Pubic Water Works
6.0
Street Light Services
6.1
SS Unmetered Supply
6.2
SS Metered Supply
B
High Tension Supply
7.1
(i) HTS - I
7.2
(i) HTS – II
7.3
HTS - III
7.4
HTS - IV
7.5
HTSS-
8.0
RTS
FC - Fixed Charge
EC - Energy Charge
68
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
FORMAT – 35
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Computation of Cross Subsidy
Sl.
Category of consumers
At existing tariff rate
At proposed tariff rate
Avg. Tariff
rate
(Rs./kWh)
Avg. Cost
of Supply
(Rs./kWh)
% of
average
cost
Avg. Tariff
rate
(Rs./kWh)
Avg. Cost
of Service
(Rs./kWh)
% of
average
cost
1
KutirJyoti
2
DS-I
3
DS-II
3a
DS-III
4
NDS - I
5
NDS-II
6
Irrigation IAS – I
7
Irrigation IAS – II
8
L.T.I.S.-I
9
L.T.I.S.-II
10
Public Water work
11
Street light (Metered)
12
Street light (Unmetered)
13
H.T.S.-I
14
H.T.S.-II
15
H.T.S.-III
16
H.T.S.-IV
17
H.T.S.S.
18
R.T.S.
69
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
FORMAT – 36
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Wheeling & Open Access Charges
Sl.
No.
Particulars
Total
Fixe
d
Cost
33kV
Wire cost
11kV
Wire
busines
s
Retail
supply
busines
s
Wire
busines
s
Retail
supply
busines
s
1
Employee cost
2
R&M Cost
3
A&G expenses
4
Depreciation
5
Interest and finance charges
6
Interest on working capital
7
Return on equity
8
Less: Non-tariff income
9
Total Cost (Rs. Cr.)
10
Energy input (MU)
11
Wheeling charges
(sl. no. 9/10)
12
Cross Subsidy surcharge category of
consumers
(i) HTS-I
(ii)HTS-II
(iii)HTS-III
(IV)HTS-IV
(V) HTSS
(VI) RTS
13
Reactive energy charge
14
SLDC charges
15
Standby Charges, if any
16
Additional surcharge, if any
Note : The detailed work-out of costs towards wire business and retail supply business, wheeling charges,
cross subsidy surcharge for each category of consumers, reactive energy charges, SLDC charges and
additional surcharge should be submitted separately with the tariff petition.
FORMAT – 37
Tariff Petition for Financial Year ____________
Name of the Distribution Licensee : _______
Investments in Non business related activities (Rs. Crores)
Sl.No.
Description
of
investment
Balance at the
beginning of
the year
Further
Investments
during the
year
Investments
realised
during the
year
Balance at
the end of
the year
Remarks
*Note:- Information to be provided for Previous Year, Current Year & each year of Control period
70
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
Details of Income from Other Business (Rs. In Crore)
S.No
Particulars
Previous
year
Current
year
(RE)
Ensuing Years
I
Receipts from other Business
I
Less: Expenses from other business
E
Revenue of other Business
R=I-E
0
0
0
II
Assets of Licensed business utilized in other
business
A
Total assets of other business (including the
assets utilized of the Licensed Business)
C
Allocation of Revenue to Licensed Business
decided by the Commission
X
III
Due to Licensed Business (to be
deducted from ARR)
X*(R*A/C)
#DIV/0!
#DIV/0!
#DIV/0!
Note- In case Gross Receipts exceed expenditure of other business in (I) above (where Gross receipt is less than
expenditure of other business in (I) above no amount shall be deducted from ARR of Licensee).
Details of Electrical Accidents
Type of Accident
Previous Year
Current year (RE)
No. of Accidents
No. of Accidents
Fatal
Non Fatal
Total
Fatal
Non Fatal
Total
Human
-
-
Other, if any, (please specify)
-
-
Total
-
-
-
-
-
-
71
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
FORMAT – 38
Net Prior Period Expenses / Income(Rs. Crores)
Sl.No.
Particulars
Previous Year
Current year (RE)
A
Income relating to previous years:
1
Interest income for prior periods
2
Income Tax prior period
3
Excess Provision for Depreciation
4
Excess Provision for Interest and Fin.
Charges
5
Other Excess Provision
6
Others (please specify)
Sub-Total A
-
-
B
Expenditure relating to previous years
1
Employee Cost
2
Depreciation
3
Interest and Finance Charges
4
Admn. Expenses
5
Withdrawal of Revenue Demand
6
Material Related
7
Others (please specify)
Sub-Total B
-
-
Net prior period Credit/(Charges) : A-B
-
-
Note-Year wise details of prior period income may be provided
Extraordinary Items(Rs. Crores)
Sl.No.
Particulars
Previous Year
Current year (RE)
1
Extraordinary Credits
a
`--
TOTAL CREDITS
-
-
2
Extraordinary Debits
a
`--
TOTAL DEBITS
-
-
72
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
FORMAT – 39
Statement of Equity
Loan Details
Previous
year
Current
year (RE)
Ensuing
years
1
Equity (Opening Balance)
2
Net additions during the year
3
Equity (Closing Balance)
4
Average Equity
5
Base Rate of Return on Equity%
#REF!
#REF!
6
Tax Rate ( Enclose detailed calculation
alongwith supporting documents)%
7
Effective Rate of Return on Equity
8
Retrurn o Equity (Rs. In crore)
9
Equity entitled to incentive
10
Incentive
11
Additional Return
12
Total Return on Equity
0
0
S.No.
Particulars
Previous
year
Current
year (RE)
Ensuing
years
Shareholders’ Funds
1
Equity Share Capital
2
Share Premium utilized for Capital Expenditure
2
Free Reserves utilized for Capital Expenditure
Total Equity
FORMAT – 40
Statement of Reconciliation of Net Actual Loan ( opening ) with Net Normative Loan ( Opening ) (Rs. In Crore)
Particulars
Previous
year
Current
year
(RE)
Ensuing
years
Net Actual Loan as per Books of Accounts as on :
Dometic
Foreign
-
-
-
Add:Repayment Made till Date
Gross Actual Loan
-
-
-
Add:Equity considered as normative loan
Gross Normative Loan
-
-
-
Less : Depreciation Recovered as per ARR till Date
Net Normative Loan
-
-
-
73
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
Statement of Reconciliation of Gross Fixed Assets(GFA) admitted with Gross Fixed Assets(GFA) of
Financial Account(Rs. Crores)
SL
Particulars
Previous Year
Current
Year
(i. e.
RE)
Ensuing
years
(Projection
Approved in
MYT/RE
Actual
A
Gross Fixed Assets ( as at begining of the
year):
1. GFA as per (Financial/Statutory Account)
2 .Expenditure allowed but not capitalized in
Financial/Statutory Account
3. Expenditure Capitalized in Financial/Statutory Account
but not allowed.
4. Admitted GFA(1+2-3)
B
Addition/ adjustment to Gross Fixed Assets
(During the year):
5. Expenditure capitalized in Financial/Statutory Account
6. Expenditure allowed but not capitalized in
Financial/Statutory Account
7. Expenditure Capitalized in Financial/Statutory Account
but not allowed.
C
Gross Fixed Assets (as at end of the year)
Admitted by the commission ( 4+5+6-7)
FORMAT – 41
Consumer contributions and grants towards cost of capital assets (Rs. Crores)
SL
Particulars
Previous Year
Current
Year
Ensuing
Year/ years
Balance at the
start of the year
Additions
Balance at the
end of the Year
Additions
Balance at the
end of the Year
Additions
Balance at the
end of the Year
1
Consumer contributions Towards Cost Of
Capital Assets
-
#REF!
#REF!
2
Grant Towards Cost Of Capital Assets
A
Total (1+2)
-
-
-
-
#REF!
#REF!
Amount utilized for Assets forming part of
Depreciable GFA
3
Consumer contributions Towards Cost Of
Capital Assets
-
#REF!
#REF!
4
Grant Towards Cost Of Capital Assets
B
Total (3+4)
-
-
-
-
#REF!
-
#REF!
Amount utilized for Assets forming part of non-
Depreciable GFA
5
Consumer contributions Towards Cost Of
Capital Assets
-
#REF!
#REF!
6
Grant Towards Cost Of Capital Assets
C
Total (5+6)
-
-
-
-
#REF!
-
#REF!
74
BIHAR GAZETTE (EXTRA) 29TH NOVEMBER 2024
Amount remains un-utilized (A-B-C)
7
Consumer contributions Towards Cost Of
Capital Assets
-
#REF!
#REF!
8
Grant Towards Cost Of Capital Assets
C
Total (7+8)
-
-
-
-
#REF!
-
#REF!
D
Amount utilized for CWIP out of "C" above
E
Amount kept in Bank out of "C" above
F
Depreciation on assets created out of grants
(Admitted)
G
Depreciation. on assets created out of
grants (Financial/Statutory Account)
Note: Submission of D&E must be equal to C, otherwise a reconciliation statement must be
accompanied.
————
PUBLISHED AND PRINTED BY THE SUPERINTENDENT,
BIHAR SECRETARIAT PRESS, PATNA.
Bihar Gazette (Extra) 1137—571+10—Egazette
Website: http://egazette.bih.nic.in