Amendment status not verified — confirm the current text below against the official source.
Recoveries. 1958 : Bom. XL ] Gujarat Electricity Duty Act, 1958 9 (b)if the sum was payable under sub-section (2) of section 4, either from the consumer, or from the person supplying energy free of charge, at the option of the State Government, (c)if the sum was payable under sub-section (5) of section 4, 1[from the licensee, or as the case may be] from the person who generates energy for his own use. 2[(2)Where any sum due on account of electricity duty is collected by the licensee but not paid to the State Government within a period of six months from the due date of payment thereof, such licensee shall also be liable to pay penalty on such sum (not exceeding 12 per cent. per annum) as the State Government may, by general or special order fix and such sum together with interest and penlty shall be recoverable either through a civil court or as an arrears of land revenue. (3)Where any sum due on account of electricity duty is paid by the consumer but the interest due thereon is not paid by such consumer within six months from the date of such payment, such consumer shall also be liable to pay penalty (not exceeding 12 per cent. per annum) on such sum as the State Government may, by general or special order fix and such sum together with interest and penlty shall be recoverable either through a civil court or as an arrears of land revenue. (4)Where the consumer or, as the case may be, the licensee is liable to pay electricity duty, penalty or interest and he makes payment of an amount which is less than the aggregate of the amount of electricity duty, penalty and interest, the amount so paid shall be first applied towards the amount of interest, thereafter the balance, if any, towards the amount of penalty and thereafter the balance if any, towards the amount of electricity duty. (5)The State Government may, by general or special order, waive the whole or any part of interest or penalty under this section in such circumstances, on such terms and conditions and for such period as may be prescribed.] 3[8A.Notwithstanding anything to the contrary contained in any law for the time being in force, any amount payable by the consumer, licensee or a person on account of electricity duty, interest or penalty which he is liable to pay to the State Government under this Act, shall be the first charge on the property of such consumer, licensee or, as the case may be, such perosn.] 9.If any person- (a)fails to keep books of account or to submit returns in accordance with the provisions of section 5 and the rules made in that behalf under section 12, or (b)willfully obstructs an Inspector in the exercise of the powers conferred upon him by or under this Act, he shall, on conviction, be punished with fine which may extend to 4[ten thousand rupees]. 10.(1)Where an offence under this Act has been committed by a company, every person who at the time the offence was committed, was in charge of and was responsible to the company for the conduct of the business of the company, as well as the company shall be deemed to be guilty of the offence and shall be liable to be proceede and punished accordingly: Provided that nothing contained in this sub-section shall render any such person liable to any punishment provided in this Act if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.