Section 15(4) in The M.P. Electricity Duty Rules, 1949
(4)If, within one month from date of the receipt of the notice referred to in sub-rule (i) above the distributor of electrical energy or Producer pays the amount specified in the notice and submits the returns referred to in clause (i) of Rule 7 for the month concerned, the Electrical Inspector shall order so much amount of out of the amount paid by the distributor of electrical energy or producer as is on the verification of the returns submitted by the distributors of electrical energy or producers found to be in excess of the actual duty payable by him to be adjusted towards the duty payable by him for any subsequent month or months.
