Amendment status not verified — confirm the current text below against the official source.
(1) Where any energy— (a) received by a person (other than a licensee) is supplied by person to any of his employees or to any other person, or (b) is consumed by an inter-State river valley authority by plying it to any premises owned or controlled by it, .which is in occupation— (i) of any of its employees for residential purposes, Or (ii) of any other person, or (iii) of both, Right to such recover electricity duty in respect of energy —I" supplied to the certain persons. such person or authority shall be entitled to recover an amount, equal to the amount of the electricity duty payable under section 3, from the employee or other person to whom such energy was supplied: Provided that nothing shall be recoverable under this sub-section from an employee referred to in clause (a) or clause (b), if the employee has not used in any one month more units of energy than the units exempt- ed, in the case of a consumer, under clause (6) of the Second Schedule. (2) Where an amount equal to the amount of the electricity duty pay- able under section 3 in respect of any energy used by an employee is not 0'6 THE bikiEtit OF [PART recoverable from him by reason of the proviso to sub-section (1), the per- son (other than a licensee) or an inter-State river valley authority, as the case may be, supplying such energy, shall, notwithstanding anything contained in clause (b) or clause (c) of section 4, be entitled to deduct, the amount not so recoverable, from the amount of the electricity duty payable by him or it under section 3. (3) The person referred to in clause (b) of section 4 or the inter-State river valley authority referred to in clause (e) of section .4 shall be en- titled to remission of duty payable by him or by it in respect of the amount which he or it has been unable to recover under sub-section (/). (4) Every authority or person referred to in this section shall, for the purposes of determining the amount liable to be deducted under sub-section (2) or the amount of remission of duty under sub-section (3) maintain such records and registers as may be prescribed. Power of 6. (1) Where any consumer fails or neglects to pay at the prescribed licensee to recover elec- time and in the prescribed manner the amount of electricity duty due tricity duty. from consu- from him, the licensee may, without prejudice to the rights of the State mers. Government to receive the amount under section 9, and after giving not less than seven clear days' notice in writing to such person, cut off the supply of energy to such person, and he may, for that purpose, exercise 9 the power conferred on a licensee by sub-section (1) of section 24 of the Indian Electricity Act, 1910, for recovery of any charge or sum due in 9 of nto.1 respect of energy supplied by him. (2) The licensee shall be entitled, for his cost of collection of the duty, to a rebate of such percentage as may be determined by the State Govern. ment on the amount of the duty collected and paid by him under section 4. obligation