Section 21(2) in The Gujarat Electricity Industry (Reorganisation and Regulation) Act, 2003
(2)(a)Where-(i)any person neglects to pay any charge for electricity or any sum other than a charge for electricity due from him to the Board, or a licensee (hereinafter in this sub-section referred to as "the licensee) in respect of the supply of electricity to him, and(ii)the Board or the licensee to whom such charge or other sum is due by a Government.such charge or other sum or the aggregate of such charge and other sum due to the Board or the licensee shall be recoverable as arrears of land revenue.(b)For the purpose of effecting recovery of the charge or sum or both the charge and sum due from a person under Clause (a) as the arrears of land revenue, such officer as may be appointed by the State Government in this behalf by notification in the Official Gazette, shall have and exercise all the powers and perform all the duties of the Collector under the Bombay Land Revenue Code, 1879 (Bombay V of 1879).(c)No suit or other legal proceeding shall lie in any civil court against the recovery of charge or other sum due as arrears of land revenue unless the person from whom such charge or sum is due deposits the amount of such charge or sum with the Board or the licensee:Provided that the court may, in the case of hardship caused to the person from whom such charge or sum is due, in depositing the whole amount, dispense with deposit of the amount to the extent of not more than twenty-five percent of the amount due.
