Section 5(1) in The Orissa Electricity (Duty) Act, 1961
(1)The electricity duty shall be collected from the consumer and paid to the State Government-(a)where the energy is supplied by the licensee;(b)where the energy is supplied by or on behalf of the State Government or the Central Government or Board, by the appointing authority concerned; and(c)where the energy is generated by a person other than a licensee or the Board, by such person :Provided that the licensee or the appointed authority shall not be liable to pay duty in respect of energy supplied by it for which it has not been able to recover its dues :Provided further that where the amount of electricity duty collected by a licensee from a consumer or the amount of such duty payable by the person specified in Clause (c) is not paid to the State Government with the prescribed period the licensee or such person shall be liable to pay interest at the rate of [eighteen per cent] [Substituted vide Orissa Act No. 9 of 1986.] per annum on the amount of the electricity duty remaining so unpaid until the payment thereof is made.
