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Electricity Duty

The provision for the duty of electric power to be installed in the state is done under the Uttar Pradesh Electricity (Duty) Act-1952. Rules relating to payment of electricity duty etc. are given in the Uttar Pradesh Electricity Duty Rules, 1971.
Under the Section 3 of the Uttar Pradesh Electricity Act, 1952, the Uttar Pradesh government has the right to fix the rate of electricity duty on the consumption of different categories.
The responsibility of depositing electricity duty within the stipulated time of the State Treasury is as per the licensee, board, designated officer and other person.
Government related to the rate of applicable Electricity Duty in this Government time state Notification No.-02-P-3 / 97-24-85 P-84, Dated on 03 January 1997 and notification no.232 P-3 / 98-24-85 P-84 , dated February 06, 1998.
There is a provision for submission of half yearly and annual details in the Rule-8 of the Uttar Pradesh Electricity Duty Rules, 1971, in the prescribed time frame. The details are to be presented by the licensing, designated authority or other person.