Section 8 in Tamil Nadu Electricity (Taxation on Consumption) Act, 1962
8. Recoveries.
- Any sum due on account of electricity tax, if not paid the time and in the manner prescribed, shall be (sic) to be arrears, and thereupon such interest not Proceeding twelve per centum per annum which the Government (sic) by general or special order fix, shall be payable sum; and the sum, together with any interest thereupon shall be recoverable either through a civil court or an arrear of land revenue,-(i)if the sum was payable under sub-section (1) of section 5, either from the consumer or from the license the option of the Government or of the prescribed Officer;(ii)if the sum was payable under sub-section (2) of section 5,-(a)in any case where any person other than a consumes energy generated by himself, from such person; or(b)in any case where the licensee consumes energy generated by himself or supplied to him, from such licensee; or(c)in any case where any person supplies energy free of charge, from the consumer or from the person applying energy free of charge, at the option of the Government or of the prescribed officer.
