Punjab Electricity (Duty) Act, 1958 (Act No. 10 of 1958).

This Act provides to levy a duty on the sale or consumption of electricity. It shall be levied and paid to the State Government on the energy supplied by the Board to a consumer or a licensee a duty, to be called the "electricity duty" computed at the following rates, namely: i) where the energy is supplied to a domestic consumer, not exceeding twenty-eight paise per unit; ii) where the energy is supplied to a commercial consumer, not exceeding twenty-eight paise per unit; and iii) where the energy is supplied to any other category of consumers, not exceeding fifty percent on the price of energy so supplied in a month, as the State Government may, from time to time by notification.