These rules are called the Odisha Electricity (Duty) Rules, 1961.
Defines key terms used in the Rules:
- Act — the Odisha Electricity (Duty) Act, 1961.
- Duty — electricity duty payable under Section 3 of the Act.
- Electrical Inspector — the Inspector appointed under Section 162 of the Electricity Act, 2003, also referred to as "Inspecting Officer" in these Rules.
- Government Treasury — a Treasury or Sub-Treasury of the Government.
- Other undefined terms — take the meaning assigned to them under the Act.
Sets minimum eligibility for appointment as Inspecting Officer under Section 7 of the Act:
- Must hold a degree in Electrical Engineering (or equivalent) from a recognized University/Institution, and
- Must have at least 3 years of practical experience in Electrical Engineering, of which at least 1 year must be in an electrical/mechanical workshop, or in generation/transmission/distribution of electricity, or in administering the Act and Rules, in a position of responsibility.
Sets out the collection mechanics:
- Licensees must show duty as a separate line item in the consumer's bill and recover it along with energy charges (including open-access supply, excluding captive consumption).
- Duty collected must be deposited in the Government Treasury within 30 days of the month's expiry, under head "0043-00-101-0034-01005-000", with a copy of the e-treasury challan sent to the Inspecting Officer.
- If excess duty is paid (more than what's payable under the Act), the Inspecting Officer authorizes a refund — via adjustment in future bills, or cash if the consumer has stopped taking supply.
- Refund process uses prescribed forms: Form A (consumer's refund application), Form B (refund payment order), Form C (refund adjustment order).
- Free-of-cost or self-consumed (on-premises) supply follows the same 30-day payment timeline.
- Self-generators must assess their own duty on units consumed (including auxiliary consumption).
- Self-generators deposit duty within 30 days of the month of generation, under head "0043-00-101-0034-01006-000", sending a challan copy to the Inspecting Officer. Excess duty paid is refunded via bill adjustment, or recommended to the State Government for refund if the plant has ceased generating.
If duty/interest remains unpaid 30 days after a demand notice, a recovery notice in Form D is issued under Section 10-A of the Act (the garnishee-style third-party recovery mechanism).
Governs the transition calculation when meter readings straddle the commencement date of the Odisha Electricity (Duty) Amendment Act, 2016:
- (a) If the meter reading falls exactly on the commencement date, the old rate applies unchanged.
- (b) If the reading is taken after the commencement date, duty is calculated proportionately between the old and new rates.
- If a licensee cannot immediately apply the new rate for want of time, it may be adjusted in the next bill.
Duty that is found wholly or partly irrecoverable, despite diligent recovery efforts, may be written off by the State Government.
Prescribes detailed record-keeping.
(1) For licensees / suppliers — per-consumer records of:
- Service connection number, address/premises description
- Units consumed, date of supply
- Energy charges (including open-access, non-captive)
- Duty charged (separately for licensee supply vs. open access)
- Duty payment date and challan details
- Duty adjustments/write-offs
- Disconnection date (if any)
- Duty exemption details, with commencement/expiry dates
Where tariff isn't metered, supply is computed on a basis approved by the Inspecting Officer.
(2) For self-generators — per generating unit records of:
- Generating set nameplate details/serial number, type (standalone/standby/grid-synchronized)
- Meter/CT/PT nameplate details and serial numbers
- Seal numbers, sealing dates, and sealing authority
- Total units generated, consumed, exported
- Duty payable and paid (with challan details)
- Exemption details and adjustments/write-offs
- Licensees/suppliers submit: Forms E, F, H, I annually, within 1 month of the financial year's close (31 March); Form G monthly, within 30 days of the preceding month's expiry.
- Self-generators submit Form J monthly, within 7 days of the preceding month's expiry.
Inspecting Officers may, at any time, require licensees, suppliers, self-generators, or open-access consumers to produce books/records at their registered office for verifying duty liability.
Inspecting Officers may enter premises supplied (or believed supplied) with energy to:
- Verify books/returns
- Check and test meters, metering equipment, and connections
- Verify duty-related particulars
Assessment provisions:
- Non-compliance with Rule 7(2) (self-generator returns) allows best-judgment assessment, with reasons recorded, issued via Form K (final and binding).
- Before final assessment, the person must get a reasonable opportunity to present their case with documentary proof.
- An appeal may be filed in Form L to the next higher authority within 30 days, per Section 8 of the Act.
Inspecting Officers must inspect books/returns under Rules 6–7, applying a detailed test-check of individual entries connected to duty levy, and issue written requisitions (to certificate officers or debtors of a defaulter) to recover arrears under the garnishee mechanism. They must also verify entries relating to exemptions and adjustments.
Where a single installation has combined consumption — part liable to duty, part exempt — the consumer must install and maintain a separate/sub-meter to register the two categories of consumption independently.
- Interpretation doubts or operational disputes regarding the Rules are referred to the Department of Energy, whose decision is final and binding.
- The State Government may modify the appended forms as needed, from time to time.