Exemption from Payment of Electricity Tax on Consumption of Electricity through Generation Set to Cancer Institute (WIA), Adyar, Chennai
The Government of Tamil Nadu, through the Energy (A2) Department, issued Government Order Ms. No. 73 dated 25 September 2014, granting a specific electricity tax exemption to the Cancer Institute (WIA), Adyar, Chennai. The exemption covers electricity consumed for the institute's own use from its captive generating plant under the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003.
What the notification does
Government Order Ms. No. 73, issued by the Government of Tamil Nadu through the Energy (A2) Department on 25 September 2014, exempts the Cancer Institute (WIA), Adyar, Chennai-600 020 from electricity tax in a defined situation. The exemption applies to electricity generated by its captive generating plant and consumed for its own use.
The notification was published in the Tamil Nadu Government Gazette Extraordinary, Part II, Section 2, on 25 September 2014. It records that the Governor of Tamil Nadu exercised the power provided by sub-section (2) of Section 14 of the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003.
Who is covered
The named beneficiary is:
- Cancer Institute (WIA), Adyar, Chennai-600 020.
No other institution, property owner, electricity consumer or generating plant is named as a beneficiary. The notification therefore records a specific exemption for the Cancer Institute (WIA), rather than a general exemption for properties or electricity consumers in Tamil Nadu.
Scope of the exemption
Government Order Ms. No. 73 sets out the following limits:
- It concerns electricity tax payable under the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003.
- It applies to consumption of electricity by the Cancer Institute (WIA).
- The electricity must be for the institute's own use.
- The electricity must be from the captive generating plant.
The notification does not state a tax rate, monetary ceiling, application procedure or expiry date. It also does not describe any exemption for another institution or for electricity consumption outside the stated captive generation and own-use arrangement.
Relevance to property owners and buyers
Government Order Ms. No. 73 does not create a general electricity tax benefit linked to buying, owning or transferring land or buildings. A property buyer, owner or professional is affected only if dealing with the specifically named Cancer Institute (WIA) and the electricity tax treatment of its captive generating plant used for its own consumption.
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Common questions
Does this electricity tax exemption apply to all property owners in Tamil Nadu?
No. Government Order Ms. No. 73 names only the Cancer Institute (WIA), Adyar, Chennai-600 020 as the beneficiary.
What electricity consumption is exempted?
The exemption covers electricity consumed by the Cancer Institute (WIA) for its own use from its captive generating plant.
Which law provides the authority for the exemption?
The notification cites sub-section (2) of Section 14 of the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003.
Does the notification state when the exemption ends?
No expiry date is stated in the notification.
