Registered No. -;.

768/97

THE ASSAM GAZETTE

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EXTRAORDINARY
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PUBLISHED BY THE AUTHORITY

<j~ 276 ~~, ~:ltC1<qM, 7 m~, 2010, 16 '5'fl'f, 1932 (xr<f5)

No. 276 Dispur, Tuesday, 7th September, 2010, 16th Bhadra, 1932 (S.E.)

GOVERNMENT OF ASSAM
•
ORDERS BY THE GOVERNOR

LEGISLATNE DEPARTMENT:: LEGISLATNE BRANCH

NOTIFICATION

The 7th September, 2010

No. LGL. 64/2006/16.- The following Act of the Assam Legislative Assembly which received
the assent of the Goyernor is hereby published for general information.

ASSAM ACT NO. XXIX OF 2010

(Received the assent of the Governor on 31 st August, 2010)

THE ASSAM ELECTRICITY DUTY (AMENDMENT) ACT, 2010

2240 THE ASSAM GAZETTE, EX.TRAORDINARY, SEPTEMBER 7, 2010
AN
ACT

further to amend the Assam Electricity Duty Act, 1964.

Preamble. Whereas it is expedient further to amend the Assam Electricity Assam

Act XX
Duty Act, 1964, hereinafter referred to as the principal Act, in the manner
of 1964.
hereinafter appearing;

It is hereby enacted in the Sixty-first Year of the Republic of India

as follows:- .

Short title, extent

and commence- 1.(1) This Act may be called the Assam Electricity Duty (Amendment)
ment. Act, 2010.

(2) It shall have the like extent as the principal Act.

(3) It shall come into force at once.

Amendmeilt of 2.. In the principal Act, in section 3,--

section 3.
(i) in sub-section (1), in clause (a), the words "within the
State or to any consumer outside the State" shall be
omitted;
(ii) in sub-section (2),--,

(a) in clause (b), for the punctuation mark ".",the

punctuation mark ";" shall be substituted and after the·
punctuation mark H;" so substituted; the word "or" shall
be inserted;

(b) after clause (b), a new clause (c) shall be inserted,

namely:-

"(c) generated by the State Government for own use or

consumption.";
(iii) after sub-section (3), a new sub-sections (4) shall be
inserted, namely :-

"(4) The State Government 'may, by notification in the

Official Gazette, vary the rate of electricity duty
under this Act and on such notification being issued,
the· tate of duty shall be deemed to have been
amended accordingly:

Provided that the State Government shall not vary

the rate of duty so as to enhance it, in any case,
exceeding twenty paise per unit of energy. "
 2241
· THE' ASSAM GAZETTE, EXTRAORf)~ARY, S.EPTEMBER 7, 2010

Insertion of 3, In the principal ACt, after section 3, a new section 3A shall be inserted,
section .3A. namely:-

"3A. Composition of tax liability.-- Notwithstanding anything

contained in this Act, the State Government may, by notification
published in the Official Gazette and subject to such conditions and
restrictions as it mayspeci:fy therein, permit a person generating
energy for own use or consumption to pay f at his option in lieu of
amount of electricity duty payable under the provisions of this Act by
such person, an amount by way of composition as may be fixed by the
State Government in such notification on the basis of capacity of the
, generator
J' or some other basis."
,.

I nscrtion of 4. In tne principal Act, after section 5, a new section SA shall be inserted,
section SA. namely:-

"SA. Registration.-- (1) Every licensee or any person referred to in

clause (c) of sub-section (1) of section 3 generating energy for own use
or consumption shall obtain registration from inspecting officer having
jurisdiction over such licensee or person.

(2) The application for registration shall be made in such manner and
in such form and on payment of such fee as may be prescribed.

(3) The inspecting officer may, on receipt of an application and after

such enquiry as he considers necessary, grant to the applicant a
certificate of registration to such licensee or person ."
Substitution of
section 6.
5. In the principal Act, for section 6, the following shall be substituted,
namely:-

"6.(1) Records and returns.-- The Board or a licensee or a person

generating energy for'his own use or consumption shall maintain such
record and in such form and in such manner as may be prescribed.
(2) Such Board, licensee, or the person shall submit return, in such
form and in such manner as may be prescribed, to the inspecting
officer having jurisdiction over such Board, licensee or person."
Inscrtion of
6. In the principal Act, after section 6, a new section 6A shall be inserted,
section (,A.
namely:-

"6A.(1) Assessment.-- If no return in respect of any period is

submitted by the Board, licensee or the person required to submit
return under section 6 or if the return submitted by such Board,
licensee or person appears to the inspecting officer to be incorrect or
incomplete, such authority shall, after giving such Board, licensee or
person, as the case may be, a reasonable opportunity of being heard,
proceed to assess to the best of his judgment the amount of electricity
duty payable under this Act by such Board, licensee or person.
 2242 THE ASSAM GAZETTE, EXTRAORDINARY. SEPTEMBER 7; 2010

(2) No assessment under this section shall be made after the ex.piry of
eight years.
Ex.planation:- For the purpose of this section, "year" means the
year commencing on the first day of April and ending on the last
day of March."

Substitution of 7. In the principal Act, for section 7, the following shall be substituted,
section 7 namely:-

"7.(1) Inspecting officer and exercise of powers.-- The taxing ASSlllTi

authorities appointed by the State Government under section 3 of the Ad

VIHof
Assam Value Added Tax Act, 2003, hereinafter referred to as VAT 20tH.
law, shall also be deemed to have been appointed for the purpose of
the administration of this Act and the authorities competent to register,
receive returns, assess or re-assess, recover and enforce payment of tax
and impose penalty under VAT law, 'shall, within their local
jurisdiction under the VAT law, be competent to register, receive
returns, assess or re-assess, recover and enforce payment of duty
including imposition of penalty due from the Board, licencee or any
person whose place of business is located within such jurisdiction as if
the electricity duty were a tax under the VAT law and the Board,
licencee or person was a dealer, within the meaning of the VAT law
carrying on business within such jurisdiction and for this purpose they
may exercise all or any of the powers conferred upon them by or under
the VAT law.

(2) Subject to the provisions of this Act and the rules made Assam
thereunder, the provisions of the Assam Value Added Tax Act, Act

2003 and the rules, orders or notifications made or issued vm,)f

2003.
thereunder relating to security, interest, assessments and re-
assessments, recovery of tax, interest, penalty or any other sum
including special mode of recovery, first charge, period of
limitation, refund, retention of accounts, requirement to provide
information, transfer of liability of any firm or Hindu undivided
family to pay tax in the event of dissolution of such firm or
partition of such family, inspection, search and seizure, appeals,
revisions, references, refunds, offence and penalties, compounding
of offences, power to call for information, bar to certain
proceedings, indemnity, automation, treatment of documents
furnished by dealer as confidential and other matters for which no
specific provision has been made in this Act and the rules made
thereunder, shall mutatis mutandis apply, to the Board, licencee or
any person in respect of electricity duty levied· and payable under
this Act, as if those provisions were mutatis mutandis incorporated
in this Act and the rules framed and orders and notification issued
under those provisions were mutatis mutandis framed or issued
under the relevant provisions so incorporated under this Act."
 THE ASSAM GAZETTE, EXTRAORDINARY SEPTEMBER 7, 2010 2243

Substitutioll of
8. In the principal Act, for section 11, the following shall be substituted,
seetinn 1]
namely:-

"11. Offences and prosecution.-- Whoever,-

(a) being liable to pay duty under this Act, does not get himself
registered;
(b) fails to keep true and proper record or knowingly prepares or
produces incorrect record;
(c) fails to submit return, without any reasonable cause or submi1s
a false or incorrect return;
(d) fails to pay duty in accordance with the provision of the Act oJ:'
fails to deposit any demand under the provision of the Act;
(e) intentionally obstructs an inspecting officer in the exercise of
his powers and duties under this Act and the rules made
thereunder; or
(f) willfully evades or attempts to evade duty leviable under this
Act;
(g) willfully acts in contravention of any provision of this Ac.t Qr
the rules made thereunder,--

shall, without prejudice to his liability to pay duty a'1d other dues;
payable by him under this Act, on conviction before a Magistrate, be
punished with simple imprisonment for a period which shaH not be
less than six months but may extend to three years and shan also be
liable to pay a fine not exceeding fifty thousand rupees."

MOHD. A. HAQUE,
Secretary to the Government of Assam,
Legislative Department, Dispur.

GUWAHATI- Printed & Published by the Dy. Director (P&S), Directorate ofPtg. & Sty., Assam, Guwahati-21
(Fx-(1n7f-"ltf'» Nn .55 1-500-(jj;)O-1'-9-2~ IQ