Section 7(1) in The U.P. Electricity (Duty) Act, 1952
(1)Any sum due on account of electricity duty or interest or penal duty under Section 3, Section 4 or Section 4-B, if not paid within the prescribed period to the State Government, shall be recoverable as an arrear of land revenue-(a)in the case of energy supplied or consumed by a licensee. - from the licensee;(b)in the case of energy supplied or consumed by the Board,-from the Board; and(c)in the case of energy consumed by any other person generating it,-from the person liable to pay such duty under this Act.
