Exemption of the World Bank Chennai Office, in the Respect of the Electricity Tax Payable under the Tamil Nadu Tax on Consumption of Sale of Electricity Act
The Government of Tamil Nadu, Energy (A2) Department, issued G.O. Ms. No. 9 on 19 February 2014, exempting the World Bank, Chennai Office, from electricity tax under the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003. The exemption applies to the office's own consumption of electricity generated by a captive generating plant.
What the notification does
The Government of Tamil Nadu, Energy (A2) Department, issued G.O. Ms. No. 9 on 19 February 2014. Acting through the Governor of Tamil Nadu, it exempts the World Bank, Chennai Office, from electricity tax payable under the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003, for its own consumption of electricity from a captive generating plant.
Legal basis and publication
The exemption was made using the power conferred by sub-section (2) of Section 14 of the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003, identified in the notification as Tamil Nadu Act 12 of 2003.
The notification was published in the Tamil Nadu Government Gazette Extraordinary on 19 February 2014. It appeared in Part II, Section 2, under notification number No. II(2)/EGY/207(b)/2014.
Who is covered
The notification identifies only one beneficiary and one category of electricity use:
- The beneficiary is the World Bank, Chennai Office.
- The tax concerned is electricity tax payable under the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003.
- The exempt consumption is the office's own consumption of electricity.
- The electricity must be generated by a captive generating plant.
The notification does not state a general exemption for other offices, property owners, electricity consumers or captive generating plant users.
Relevance to property buyers and owners
A Tamil Nadu property buyer or owner is not identified as receiving any exemption under this notification. Its stated scope is confined to the World Bank, Chennai Office, and the specified own consumption of electricity from a captive generating plant.
The notification does not contain provisions about land title, registration, planning permission, land use, building approval or transfer of property. Its subject is the electricity tax liability of the named office for the specified form of electricity consumption.
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Common questions
Does this notification give all captive generating plant users an electricity tax exemption?
No general exemption is stated. The notification specifically exempts the World Bank, Chennai Office, for its own consumption of electricity from a captive generating plant.
Which electricity tax law is covered?
The exemption concerns tax payable under the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003, identified as Tamil Nadu Act 12 of 2003.
Does this notification affect the title or use of my property?
The notification contains no provisions about property title or land use. It deals only with the specified electricity tax exemption for the World Bank, Chennai Office.
When and where was the exemption published?
It was published in the Tamil Nadu Government Gazette Extraordinary on 19 February 2014, in Part II, Section 2, as notification No. II(2)/EGY/207(b)/2014.
