Section 5(6) in The Rajasthan Electricity Duty Act, 1962
(6)Every person, not being a supplier, who generates energy and supplies the same to any other person free of charge, shall collect and pay to the State Government, at the time and in the manner prescribed, the electricity duty payable under this Act on the units of energy consumed by that other person:Provided that where the amount of electricity duty collected by such person is not paid to the State Government within the prescribed period, he shall be liable to pay interest at the rate of 12½% per annum on the amount of electricity duty remaining so unpaid until the payment thereof is made.] [Inserted by Rajasthan Act 5 of 1979.]
