Section 12(2)(a) in The Gujarat Electricity Duty Act, 1958
(a)[ prescribe the time and manner of payment of electricity duty, the manner and conditions for extending the date of payment of electricity duty and payment of electricity duty by instalments; the circumstances in which and conditions subject to which and the period for which deferment of payment of electricity duty may be allowed under section 4;] [Clause (a) was substituted for the original by Gujarat 8 of 1999, Section 6 (w.e.f. 01-04-1999).]