Section 7 in The U.P. Electricity (Duty) Act, 1952
7. [ Recovery of electricity duty, etc. [Substituted by U.P. Act No. 2 of 1971, vide Section 7.]
(1)Any sum due on account of electricity duty or interest or penal duty under Section 3, Section 4 or Section 4-B, if not paid within the prescribed period to the State Government, shall be recoverable as an arrear of land revenue-(a)in the case of energy supplied or consumed by a licensee. - from the licensee;(b)in the case of energy supplied or consumed by the Board,-from the Board; and(c)in the case of energy consumed by any other person generating it,-from the person liable to pay such duty under this Act.(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].
