Section 3 in The Bombay Electricity Duty Rules, 1962
3. Provision as respects payment of electricity duty by licensees.
(1)Every licensee who supplies energy to any consumer may prepare his bill of charges according to his billing month, but shall include the electricity duty leviable under the Act as a separate item in the bill of charges for the energy supplied by him to the consumer and shall recover the same from the consumer along with his own charges for the supply of such energy. The duty leviable in accordance with the different parts shall be indicated by the licensee separately in the bill.(2)Where in respect of any billing month, the licensee ordinarily completes the reading of meters of all his consumers of any class, within a period of seven days from the date on which he commences such reading, he shall, in respect of such billing month, pay to State Government on or before the fast date of the succeeding calendar month, the whole of the duty payable in respect of the energy consumed by such class of consumers during the billing month.(3)In all cases not falling under sub-rule (2) the duty payable in respect of energy consumed by the consumers during each billing month may be paid by the licensee by three instalments as hereinafter provided -(i)the first instalment of a sum equal to 1/24th of the total duty collected and paid to the State Government during the preceding financial year in respect of energy consumed by the aforesaid class of consumers during that year shall be paid on or before the 15th day of the succeeding calendar months;(ii)the second instalment equal to the sum mentioned in clause (i) shall be paid on or before the last day of the succeeding calendar month;(iii)the last instalment comprising the remaining amount, if any. of duty payable in respect of the billing month shall be paid within ten days from the last day of the succeeding calendar month :Provided that, where the amount paid by the first instalment together with the amount payable by the second instalment under clause (ii) exceeds the total amount of duty payable in respect; of any billing month, the amount to be paid by the second instalment shall be reduced to the extent of such excess.(4)Every licensee, other than the Maharashtra State Electricity Board, and the Central Government shall, in consultation with the Electrical Engineer to Government, adopt either the procedure prescribed in sub-rule (2) or in sub-rule (3) as may be convenient to him for reading the meters and payment of the duty, and shall not change over to the alternative procedure without giving three months' notice in writing to the Electrical Engineer to Government in advance.(5)The Central Government shall adopt the procedure prescribed in sub-rule (2) above.(6)The licensee shall credit the amount of duty in such Government Treasury as may be specified in respect of him by the Electrical Engineer to Government, under the head "XIII-Other Taxes and Duties-Receipts under Electricity Duty", and a copy of the treasury challan by which the duty is paid shall be forwarded by him to the Electrical Engineer to Government and another copy to the Electrical Inspector.
