IRegd.No.

OF TAMIL NADU I Price : Re. 0.80 Paise

TAMIL NADU
GOVERNMENT GAZETTE
'IIéÆ$
ONE
4' EXTRAORDINARY PUBLISHED BY

CHENNAI, MONDAY, JUNE 16, 2003

175]
Aani 2, Subhanu, Thiruvalluvar Aandu—2034

Part Il—Section 2
Notificationsor orders of interest to a section of the public issued by
Secretariat Departments.

NOTIFICATIONS BY GOVERNMENT

ENERGY DEPARTMENT.

DATE OF COMING INTO FORCE OF THE TAMIL NADU TAX ON CONSUMPTION

OR SALE OF ELECTRICITYACT, 2003.

[G.o. Ms. No. 49, Energy 12th June 2003.]

No. (b-1)/2003.

In exercise of the powers conferred by sub-section(2) of section I of the Tamil Nadu Tax on Consumption
or Sale of Electricity Act, 2003 (Tamil Nadu Act 12 of 2003), the Governor of Tamil Nadu hereby appoints the
16th day of June 2003 as the date on which the said Act shall come into force.

VARIOUS NOTIFIED RATES OF TAXES ON ELECTRICITY SOLD BY LICENSEES UNDER

TAMIL NADU TAX ON CONSUMPTIONOR SALE OF ELECTRICITYACT.
NOTIFICATION - l.

[G.o. Ms. No. 51, Energy (131),13th June 2003 |

No. (b-2)/2003.
Nadu Tax
In exercise of the powers conferred by clause (a) of sub-section (l) of section 3 of the Tamil
(Tamil Nadu Act 12 of 2003), the Governor of Tamil Nadu
on Consumption or Sale of ElectricityAct, 2003
other than captive generating plants, as
hereby notifies the rate of tax on the electricity sold by the licensees,
five per cent of the net charge.

9 --11-2-Ex.(175)
 2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

NOTIFICATION- ll.
[G.o. Ms. No. 51. Energy (131).13th June 2003.j
No. (b-3)/2003.
In exercise of the powers conferred by clause (b) of sub-section(1) of section 3 of the Tamil Nadu Tax on ConSUrnption
or Sale of Electricity Act, 2003 (Tamil Nadu Act 12 of
2003), the Governor of Tamil Nadu hereby notifies the rate of tax
on the surplus electricity sold by the licensees who are captive generating plants as five per cent on the net charge.

NOTIFICATION - Ill.
[G.o. Ms. No. 51. Energy (131),13th June 2003.1
No. (b-4)/2003.
In exercise of the powers conferred by clauses (b) and (c) of sub-section(1) of section 3 of the Tamil Nadu Tax on
Consumptionor Sale of Electricity Act, 2003 (Tamil Nadu Act 12 of 2003), the Governor of Tamil Nadu hereby notifiesthe
rate of tax as Ten paise per unit on the electricity consumed for own use in the case of licensees who are captive generating
plants and also in the case of persons other than licensees.

APPOINTMENTOF CHIEF ELECTRICALINSPECTORTO GOVERNMENTAS DIRECTOR OF ELECTRIc1TY

TAX UNDERTHE TAMIL NADU TAX ON CONSUMPTIONOR SALE OF ELECTRICITYACT.
[G.o. Ms. No. 53, Energy (Bl), 13th June 2003.]
No. (b-5)/2003.
In exercise of the powers conferredby sub-section(3) of section 2 of the Tamil Nadu Tax on Consumptionor Sale
of
Electricity Act, 2003 (Tamil Nadu Act 12 of 2003), the Governor of Tamil Nadu hereby appoints the Chief
Electrical Inspector
to Govemment, Head of Department of the Electrical Inspectorate Service as Director of Electricity Tax for
the purposeof
the Act.

APPOINTMENTOF CERTAIN OFFICIALS AS ELECTRICITYTAX INSPECTINGOFFICERS UNDER THE

TAMILNADUTAX ON CONSUMPTION
OR SALE OF ELECTRICITYACT.
[G.o. Ms. No. 54, Energy .13th June 2003.1

No. (b-6)/2003.
In exercise of the powers conferredby sub-section(1) of section 12 of the Tamil Nadu Tax
on Consumptionor SaleOf
,wt, ,-vv-, UI LUU", tne Governor of Tamil Nadu hereby appoints the holders of the postof
Chief Electrical Inspector to Government, Senior Electrical Inspector, Electrical Inspector, Chief Accountants,
Superintendents
of the Tamil Nadu Electricity Inspectorate Departmentas Electricity Tax Inspecting Officers.

APPOINTMENT OF CERTAIN ELECTRICITY TAX INSPECTING OFFICERS HOLDING

THE POST OF
ELECTRICAL INSPECTORS AS REGISTRATION OFFICERS UNDER THE TAMIL
NADU TAX
ON CONSUMPTIONOR SALE OF ELECTRICITYACT.
[G.o Ms. No. 55. Energv (131),13th June 2003.]

No. (b-7)/2003.

In exerciseof powers conferredby sub-section(l) of section 5 of

the Tamil Nadu Tax on Consumptionor SaleOf
Electricity Act, 2003 (Tamil Nadu Act 12 of 2003), the Governor of
Tamil Nadu hereby appoints the Electricity Tax Inspecting
Officers holding the post of Electrical Inspectors as Officers for
the purpose of Registration.
 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 3
pgoposALS TO RECOVER THE ELECTRICITY
TAX FROM THE CONSUMERS OF CHARGEABLE
cATEGORY UNDER TAMIL NADU TAX ON CONSUMPTION
OR SALE OF ELECTRICITYACT.
[G.o. Ms. No, 56, Energy (131).13th June 2003.1

No. (11-8)/2003.

In exercise of the powers conferred under sub-section (l) of section 6 of the Tamil Nadu Tax on Consumption or Sale
ofE1ectricityAct, 2003 (Tamil Nadu Act 12 of 2003), the Governor of Tamil Nadu hereby accords sanction to the Tamil Nadu
ElectricityBoard to recover the Electricity Tax from any person or class of persons to whom electricity is sold by it subject
tothe followmg conditions:—
(a) The Electricity Tax recoverable from such consumer or class of consumers shall not be a part of the tariff for the
energysold by the Board.
(b) The Tamil Nadu Electricity Board shall show separately the Electricity Tax amount recoverable from a consumer
or class of consumers in the bills sent by the Tamil Nadu Electricity Board to the consumers for collection of current
consumptioncharges.
(c) The Tamil Nadu Electricity Board shall exercise the powers as conferred under sub-section(2) of section 6 of the
saidAct for the recovery of electricity tax.
(d) Any sum on account of Electricity Tax under the said Act which remains unpaid shall be deemed to be in arrears
andthereupon,interest at the rate prescribed in the rules made under the said Act from time to time, shall be payable on the
ElectricityTax:
Provided that in respect of the tax recoverable for the period from the date of coming into force of the said Act upto
thedate of demand as per the Bill to be served, no interest shall be leviable.

R. RATHINASAMY,
Secretary to Government.

I)IRIV OF SENTIONERY AND PRINTING, CHENNAI

PRIN AND PUBLISHED BY THE GOV14{NMENTOF TAMIL NADU.
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