Amendment of Ben. Act X of 1935
6. The following amendments shall be made in the Electricity Duty Act, 1935 (Ben. Act X of 1935), namely:- (1) for section 3, the following shall be substituted, namely:-
“3. There shall be charged, levied and paid to the Government on the units of energy consumed, a duty (hereinafter referred to as “electricity duty”) at the rate specified in the Schedule:
Provided that electricity duty shall not be leviable on the units of energy consumed in any-
(i) place of public worship, public burial or burning ground or other place for the disposal of dead;
(ii) premises declared by the Government to be used exclusively for the purposes of public charity;
(iii) vessel, whether sea-going or inland;
(iv) premises in the occupation of foreign diplomatic missions for the purposes of office and residence.”;
(2) section 4 shall be omitted;
(3) in section 5, in sub-section (1), the words “for the purpose of lights and fans” shall be omitted;
(4) in section 9, for the words “fifty taka” the words “one hundred taka” shall be substituted;
(5) in section 11, in sub-section (3), for the words “fifty taka” the words “one hundred taka” shall be substituted;
(6) for the First Schedule and the Second Schedule, the following shall be substituted, namely:-
“THE SCHEDULE |
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(See section 3) |
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Rate of Duty |
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(1) Five poisha for each unit of energy consumed. |
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(2) In respect of all other premises where consumption of energy is un-metered, energy consumed shall be calculated on the basis of- |
Total connected load of Installation in K.W. |
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Daily working hours. |
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No. of days. |
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Units”. |