Amendment status not verified — confirm the current text below against the official source.
(1) The electricity duty shall be paid in such manner and within such period as may be prescribed, to the State Government- (a) where the energy is supplied or consumed by a licence, by the licensee; (b) where the energy is supplied by the State Government or the Central Government or is supplied or consumed by the Board, by the appointed authority; and (c) where the energy is consumed by any other person from his own source of generation, -------- by the person generating such energy. (2) Where the amount of electricity duty is not paid to the State Government within the prescribed period as aforesaid, the licensee, the Board or other person mentioned in clause (c) of sub-section (1), as the case may be shall be liable to pay within such period as may be prescribed, interest at the rate of eighteen per cent per annum on the amount of electricity duty remaining unpaid until payment thereof is made. Reimbursement of electricity duty from consumers Act IX of 1910 4-A (1) The amount of electricity duty payable under section 3 on the energy supplied to a consumer by a licencee the State Government, the Central Government, or the Board, may be re-covered by the licensee or the appointed authority, as the case may be, from the consumer. (2) For the purpose of recovering the amount of electricity duty from the consumer, the licensee or the appointed authority, all the case may be, may, without prejudice to any other mode of recovery, exercise the powers conferred on the licensee under sub-section (1) of section 24 of the Indian Electricity Act, 1910, as if the duty were charge or sum due in respect of energy supplied to such consumer.