Whereas State Government levied electricity duty @6
paise per unit on all the sales of electrical energy from the
year 1994, except to the exempted categories; and
whereas, sub section (1) of Section 3 of Electricity Duty
Act 1939 as amended by Act 10 of 2021, empowered the
State Government to notify the rate of electricity duty from
time to time to be paid by different consumer categories
Consumers on energy sales.
2. Whereas, in other States like Maharashtra,
Madhya Pradesh, Karnataka, Odisha, Tamil Nadu, West
Bengal, Gujarat and Kerala the electricity duty is as a
percentage of consumption charges. Precisely, in the
States of Gujarat, Karnataka, Madhya Pradesh,
Maharashtra, Himachal Pradesh, Kerala Manipur, Punjab,
West Bengal and Jammu & Kashmir the rate of duty is
from 14 paise to 180 paise per unit sale of energy,
whereas in the State of Andhra Pradesh, electricity duty is
being levied @6 paise per unit only on all the sales of
HCJ & RRR,J
W.P.No.29672 of 2023 & batch
electrical energy from the year 1994 except the exempted
categories.