Section 5(i) in The Bombay Electricity Duty Rules, 1962
(i)shall pay the electricity duty payable on the energy consumed by such persons in any calendar month by crediting the amount of duly under the head "XIII-Other Taxes and Duties-Receipts under Electricity Duty" into the Government Treasury of the district in which the energy is consumed or with the prior approval of the Electrical Engineer to Government, in any other Government Treasury, within fifteen days of the expiry of the calendar month aforesaid: and
