Tamil Nadu Government Gazette Extraordinary No. 128, Part II, Section 2 (128 Ex II 2)
The Government of Tamil Nadu, through the Energy Department, issued G.O. Ms. No. 43, Energy (B2), dated 30 April 2010, authorising the Tamil Nadu Electricity Board to continue as the State Transmission Utility and a licensee until 15 June 2010. It also issued G.O. Ms. No. 44, Energy (B1), dated 30 April 2010, exempting certain H.T. consumers using captive gensets for their own electricity consumption from electricity tax for the period from 1 October 2009 to 31 March 2010.
What the Gazette governs
The Tamil Nadu Government Gazette Extraordinary No. 128 contains two Energy Department notifications. One concerns the continued operation of the Tamil Nadu Electricity Board under the Electricity Act, 2003. The other grants a time limited electricity tax exemption under the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003.
The Gazette does not contain provisions about land ownership, property registration, planning permission, patta, building approval or change of land use.
Continued role of the Tamil Nadu Electricity Board
G.O. Ms. No. 43, Energy (B2), dated 30 April 2010, authorises the Tamil Nadu Electricity Board to continue functioning as:
- The State Transmission Utility.
- A licensee under the Electricity Act, 2003.
The authorisation covered a further period beyond 15 March 2010 and continued up to 15 June 2010. The notification states that the period was mutually decided by the Central Government and the Government of Tamil Nadu.
Electricity tax exemption
G.O. Ms. No. 44, Energy (B1), dated 30 April 2010, grants an exemption from electricity tax for a specific category of electricity consumption. The exemption applies only where:
- The consumer is an H.T. consumer.
- Electricity is generated using the consumer's captive generating plant, namely a genset.
- The generated electricity is consumed for the consumer's own use.
The exemption covered the period from 1 October 2009 to 31 March 2010. The notification describes this as a further period of exemption.
Who may be affected
G.O. Ms. No. 43 was relevant to the institutional status and operation of the Tamil Nadu Electricity Board during the stated period.
G.O. Ms. No. 44 was relevant to H.T. consumers who used captive gensets to generate electricity for their own consumption during the stated period. It does not state that the exemption applies to every electricity consumer, every captive generating plant or electricity supplied to another person.
For property buyers and owners, the Gazette creates no stated requirement concerning a sale, purchase, title document or land approval. Its relevance is limited to the electricity administration and tax matters described in the two notifications.
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Common questions
Does this Gazette affect my property title or registration?
The Gazette contains no provision about property title, registration, patta, planning permission or land use. It deals with the Tamil Nadu Electricity Board's operating status and a limited electricity tax exemption.
Was electricity tax exempted for every consumer using a generator?
No. The exemption applies to H.T. consumers using captive generating plants, namely gensets, to produce electricity for their own use.
What period did the electricity tax exemption cover?
The exemption covered electricity consumed from 1 October 2009 to 31 March 2010.
How long was the Tamil Nadu Electricity Board authorised to continue in these roles?
G.O. Ms. No. 43, Energy (B2), dated 30 April 2010, authorised the Tamil Nadu Electricity Board to continue as the State Transmission Utility and a licensee up to 15 June 2010.
