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.
|
Sl.No
|
Nature of Supply
|
Units Consumed
|
Rate of Elec.Duty
|
|
1.
|
Low and Medium voltage for Domestic purpose
|
Up to 300 units
301 Units and above
|
Nill
10.0%
|
|
2.
|
High Voltage for Domestic purpose
|
For each unit
|
15.0%
|
|
3.
|
Low Voltage energy for Commercial purpose
|
Up to 150 units
151-500 units
501-1000 units
above 1000 units
|
Nill
10.0%
12.5%
15.0%
|
|
4.
|
High Voltage energy for Commercial purpose
|
For each unit
|
17.5
|
|
5.
|
Low Voltage energy for Industrial purpose
|
Up to 500 units
501-2000 units
2001-3500 units
above 3500 units
|
Nill
2.5%
7.5%
12.5%
|
|
6.
|
High Voltage energy for Industrial Purpose
|
For each unit
|
15.0%
|
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
|
Jurisdiction
|
|
1.
|
Agricultural Income Tax Officer as Electricity Duty Officer
|
Licensee
|
CESC and WBSEB
|
|
2.
|
Inspecting Officer
|
Non-licensee
|
North and South 24-Parganas and the area of supply of the CESC
|
|
3.
|
Electricity Duty Officer or Deputy Magistrate authorised by District Collector
|
Licensees other than CESC and WBSEB
|
Entire District
|
|
4.
|
Inspecting Officer and / or Deputy Magistrate Duly authorised by District Collector
|
Non-licensee
|
Entire District
|
Organisation
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