Section 224C(7) in The U.P. Municipalities Act, 1916
(7)The liability of the licensee towards the State Government or the State Electricity Board or towards his employees, as the case may be, to the extent of deduction made under sub-section (7) shall stand discharged. Upon any such deduction being made the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] shall to that extent be liable to make payment to the State Government, the State Electricity Board or the workmen, as the case may be.
