Section 21(2) in The Bombay Electricity Duty Rules, 1962
(2)Where any consumer who is liable to pay the electricity duty directly to the State Government fails to pay the same within the time prescribed in that behalf, the Electrical Inspector shall send a written notice to the last known address of the consumer requiring him to pay the dues together with the interest accruable thereon within thirty days of the notice and upon the consumer's failure to pay the said dues within such period, the Electrical Inspector may report to the State Government for the recovery of the dues as an arrear of land revenue.
