Amendment status not verified — confirm the current text below against the official source.
8 Gujarat Electricity Duty Act, 1958 [1958 : Bom. XL (5)1[Every licensee who uses energy and every person, not being a licensee,] who generates energy for his own use shall pay to the State Government at the time and in the manner prescribed the proper electricity duty payable under this Act on the units of energy consumed by him. 5.Every licensee, and every person not being a licensee who supplies energy free of charge as mentioned in sub-section (2) of section 4, and every other person who is liable to pay electricity duty under sub-section (5) of section 4 shall, save in respect of energy exempt from electricity duty under sub-section (2) of section 3, keep books of account in the prescribed form and submit to the State Government or to the prescribed officer returns in such form and at such times as may be prescribed, showing the units of energy supplied by him to each consumer, or as the case may, be consumed by him and the amount of the duty payable thereon and recovered or paid by him under section 4. 6.(1)The State Government may, by notification in the Official Gazette, appoint any persons as it thinks fit, having the prescribed qualifications to be Inspectors for the purpose of this Act. (2)Every Inspector shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code. 7.(1)Subject to the provisions of any rules made by the State Government in this behalf, an Inspector may- (i)require production for inspection of such books and records as may be necessary for ascertaining or verifying the amount of electricity duty leviable under the Act; (ii)enter and search any premises where energy is, or is believed to be supplied for the purpose of- (a)verifying the statements made in the books of account kept, and returns submitted, under section 5, (b)testing the reading of meters, (c) verifying the particulars required in connection with the levy of electricity duty; (iii) exercise such other power and perform such other duties as may be necessary for carrying out the purposes of this Act of the rules made there under. (2)All searches made under sub-section (1) shall be made in accordance with the provisions of the Code of Criminal Procedure, 1898. 8.2[(1)] Any sum due on account of electricity duty, if not paid at the time and in the manner prescribed shall be deemed to be in arrears, and thereupon such interest (not exceedings 3[24 per cent. per annum]) which the State Government may by general or special order fix shall be payable on such sum; and the sum together with any interest thereon, shall be recoverable either through a civil court or as an arrear of land revenue- (a)if the sum was payable under sub-section (1) of section 4, either from the consumer, or, subject to the proviso to the said sub-section, form the licensee, at the option of the State Government.