Section 7(2) in The U.P. Electricity (Duty) Act, 1952
(2)Without prejudice to the provisions of sub-section (1) the State Government may,-(a)in the case of any such sum as aforesaid being due from a licensee, or the Board, deduct the sum from any amount payable by the State Government to the licensee or the Board; or(b)in the case of any sum as aforesaid being due from a licensee, requiring the Board to deduct the sum from any amount payable by the Board to the licensee and to pay the sum so deducts to the State Government].
