Amendment status not verified — confirm the current text below against the official source.
Substituted by Act 7 of 2003 w.e.f. 1.4.2003. 6.Inspecting Officers.- (1) The State Government may, by notification, appoint Inspecting Officers to inspect the prescribed books of account kept under section 5. (2) The Inspecting Officers shall perform such duties and exercise such powers as may be prescribed for the purpose of carrying into effect the provisions of this Act and the rules made thereunder. (3) Every Inspecting Officer appointed under this section shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code (Central Act XLV of 1860), and the Prevention of Corruption Act, 1947 (Central Act II of 1947). 7.Recoveries.- Any sum due on account of electricity tax, if not paid at the time and in the manner prescribed, shall be deemed to be in arrears, and thereupon such interest not exceeding 1[twenty-four per cent]1 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,— (i) 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 from the licensee, at the option of the State Government; (ii) if the sum was payable under sub-section (3) of section 4, either from the consumer or from the person supplying energy 2[ xxx ]2, at the option of the State Government, or from the person who generates energy for his own consumption.