(1)Any sum due on account of electricity duty, if not paid to the State Government at the time and in the manner prescribed, shall be deemed to be an arrears, and thereupon, interest on such sum shall be payable at the rate of one and half percent per month for the first three months immediately after the time such sum has become due, and thereafter at the rate of two percent per month till such sum is paid; and the sum together with any interest thereupon, shall be recoverable either through a special mode of recovery or as an arrear of land revenue-(i)if the sum was payable under sub-section (1) of section-6, either from the consumer, or, subject to the proviso to sub-section (2), from the licensee or any person who holds or may subsequently hold any money for or on account of the licensee at the option of the State Government or any officer authorized by the State Government in this behalf ;(ii)if the sum was payable under sub-section (3) of section-6, either from the consumer or from the person supplying energy and consuming fully or partly for his own use, or any person from whom any money is due or may become due to the licensee, as the case may be, supplying to other person, at the option of the State Government or any officer authorized by the State Government in this behalf.
