Amendment status not verified — confirm the current text below against the official source.
Payment of electricity tax.- 1[(1)Every licensee shall collect and pay to the State Government at the time and in the manner prescribed, the electricity tax payable under this Act,- (a) on the electricity charges included in the bill issued by him to the consumer. The tax so payable shall be a first charge on the amounts recoverable by the supplier for the electricity supplied by him and shall be a debt due by him to the State Government: Provided that where the licensee has been unable to recover the amounts due to him for the electricity supplied by him he shall not be liable to pay tax in respect of the electricity so supplied; (b) on the units of electricity supplied to consumers by non licensee through the licensee.]1