Section 4(b) in The West Bengal Duty On Inter-State River Valley Authority Electricity Act, 1973
(b)received by any other person (not being an employee of an interstate river valley authority or any other person in the occupation of any premises owned or controlled by such authority) who, having obtained such energy directly from an inter-State river valley authority, either consumes such energy or distributes such energy, whether wholly or partly, to any other person, the first mentioned person shall pay to the State Government, at the prescribed time and in the prescribed manner, the electricity duty payable under section 3 on the [* * * *] [Words 'units of' omitted by W.B. Act 16 of 1993.] energy received by him;
