Section 4(1) in The U.P. Electricity (Duty) Act, 1952
(1)The electricity duty shall be paid in such manner and within such period as may be prescribed, to the State Government-(a)where the energy is supplied or consumed by a licensee, by the licensee;(b)where the energy is supplied by the State Government or the Central Government or is supplied or consumed by the Board, by the appointed authority; and(c)where the energy is consumed by any other person from his own source of generation, by the person generating such energy.
