Assam Electricity Duty (Amendment) Act, 2010 (Assam Act XXIX of 2010).

This Act amends the Assam Electricity Duty Act, 1964 (principal Act). Section 3 of the principal Act relating to levying of electricity duty is amended. A new section 3A is added after section 3 in respect of tax liability for person generating energy for own use. New section 5A is added which requires registration by every licensee generating energy for own use. Section 6 relating to records and returns is substituted and new section 6A relating to assessment is added thereafter. Section 7 and section 11 relating to inspecting officer and offences and prosecution respectively are substituted.