West Bengal Act VII of 1973
West Bengal Duty on Inter-State River Valley Authority Electricity Act, 1973

An Act to provide for the levy of duty on the consumption, in West Bengal, of energy generated, distributed, sold or consumed by an inter-state river valley authority and for matters connected therewith or incidental thereto.

  1. Short title, extent and commencement
  2. Definitions
  3. Duty on units of energy consumed
  4. Payment of electricity duty
  5. Right to recover electricity in respect of energy supplied to certain persons.
  6. Power of licensee to recover electricity duty from consumers
  7. Obligation of licensees to keep books of account and submit returns
  8. Inspecting Officers
  9. Recoveries
  10. Penalties
  11. Power to make rules
  12. Collection of arrears in instalments
  13. Validation of levy or recovery of electricity duty under Bengal Act X of 1935
  14. Repeal and Savings