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Directorate of Electricity Duty

The Directorate of Electricity was in existence from 1910 under the administrative control of the Commerce and Industries Department, Government of West Bengal and subsequently under the Power Department with the Chief Electrical Inspector as the Head of the Directorate. With the enactment of the Bengal Electricity Duty Act, 1935 a separate wing came into existence as Bengal Electricity Duty Wing under the same Directorate under the administrative control of Finance (Taxation) Department, Govt. of West Bengal.

The Directorate of Electricity Duty came into existence from the 1st January 1997 under the administrative control of the Finance (Revenue) Department, Govt. of West Bengal. The Commissioner, Agricultural Income Tax became the ex-officio Director of Electricity Duty.

The Act

The Bengal Electricity Duty Act, 1935 envisages levy and collection of Electricity Duty on the net charges for electrical energy consumed or the units of energy consumed, as the case may be, at rates specified in the first schedule of the ACT.

Rates of Eletricity Duty

  • For energy other than energy supplied by a Licensee or the State Government
  • For energy Supplied by the Licensee, like CESC, WBSEB etc.


Nature of Supply

Units Consumed

Rate of Elec.Duty


Low and Medium voltage for Domestic purpose

Up to 300 units  
301 Units and above



High Voltage for Domestic purpose

For each unit



Low Voltage energy for Commercial purpose

Up to 150 units  
151-500 units  
501-1000 units 
above 1000 units



High Voltage energy for Commercial purpose

For each unit



Low Voltage energy for Industrial purpose

Up to 500 units  
501-2000 units  
2001-3500 units  
above 3500 units



High Voltage energy for Industrial Purpose

For each unit


Exemption from Payment of Electricity Duty

  • Any person generating electrical energy from plant using Diesel or Waste-Gas as fuels including cold storage and cinema houses for own consumption and registered under this Act.
  • Government Establishments and Local Bodies.
  • Railways
  • General utility services like Hospitals, Burial and Burning ground
  • Premises declared by the State Government to be used for public charity
  • Energy consumed for irrigation for agricultural purpose
  • Vessels, either sea-going or inland
  • Industrial unit set up in "Special Economic Zone" notified by Government of India
  • 100% Export oriented unit (EOU) set in any area other than Special Economic Zone

Assessing AUthority

Sl No

Assessing Authority

Class of Assesee



Agricultural Income Tax Officer as Electricity Duty Officer




Inspecting Officer


North and South 24-Parganas and the area of supply of the CESC


Electricity Duty Officer or Deputy Magistrate authorised by District Collector

Licensees other than CESC and WBSEB

Entire District


Inspecting Officer and / or Deputy Magistrate Duly authorised by District Collector


Entire District


The Directorate of Electricity Duty is situated at 1, Harish Mukherjee Road, Kolkata-700020. Besides, there are two; Zonal Offices in the State as follows:

  • Asansole Zonal Office is located at P.O. Radhanagar Road, Burnpur, District-Burdwan, Tel. No. 0341-2283669. The Districts of Burdwan, Birbhum, Bankura and Purulia, come under the jurisdiction.
  • Jalpaiguri Zonal Office is located at State Bank More, P.O. & Dist. Jalpaiguri, Darjeeling, Uttar and Dakshin Dinajpur and Malda come under its jurisdiction

The Commissioner, Agricultural Income Tax, is ex-officio Director of Electricity Duty, performs statutory functions as the Prescribed Authority not only from 1. Harish Mukherjee Road but also from New Secretariat Buildings (12th floor), 1, Kiran Sankar Roy Road, Kolkata-700 001.

For further more information, the members of the Public may contact the following persons:

  • Director of Electricity Duty at Tel. No. 2248-4778, Fax No. 2248-4778
  • Senior Inspecting Officer at Tel. No. 2223-3511

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