Section 4(3A) in The Gujarat Electricity Duty Act, 1958
(3A)[ The State Government or an office authorised by the State Government in this behalf, my, in respect of any consumer,-(a)extend the date of payment or allow him to pay electricity duty by instalments in such manner and on such conditions as may be prescribed,(b)allow deferment of payment of electricity duty under such circumstances, on such conditions and for such period not exceeding [five years in aggregate, if determent is allowed for hundred per cent, of the payment liability of electricity duty and not exceeding seven years in aggregate, if deferment is allowed for fifty per cent of the payment liability of electricity duty], as may be prescribed.]
