[19 January 2024] An
Act to amend the Maharashtra Electricity Duty Act, 2016. WHEREAS
it is expedient to amend the Maharashtra Electricity Duty Act, 2016, for the
purposes hereinafter appearing; it is hereby enacted in the Seventy-fourth Year
of the Republic of India, as follows. This
Act may be called the Maharashtra Electricity Duty (Amendment) Act, 2023. In
section 3 of the Maharashtra Electricity Duty Act, 2016 (hereinafter referred
to as " the principal Act "), in sub-section (2), in clause (vii),
the words " excluding Metro and Monorail " shall be deleted. After
section 15 of the principal Act, the following section shall be inserted,
namely. "15A. Removal of doubt. For the avoidance of doubt, it is hereby declared that
nothing in this Act shall be taken to impose or authorise the imposition of,
tax on the consumption or sale of electricity (whether produced by a Government
or other person) which is,- (a)
consumed
by the Government of India or sold to the Government of India for consumption
by that Government, or (b)
consumed
in the construction, maintenance or operation of any railway of the Government
of India, Metro Rail or Mono Rail or sold for consumption in the construction,
maintenance or operation of any railway, Metro Rail or Mono Rail. ". In
SCHEDULE A appended to the principal Act, entry at serial number 7 relating to
" PART G - MONO AND METRO RAIL " shall be deleted.Maharashtra
Electricity Duty (Amendment) Act, 2023