Section 5(1) in The West Bengal Duty On Inter-State River Valley Authority Electricity Act, 1973
(1)Where any energy-(a)received by a person (other than a licensee) is supplied by such person to any of his employees or to any other person, or(b)is consumed by an inter-State river valley authority by supplying it to any premises owned or controlled by it, which is in the occupation-(i)of any of its employees for residential purposes, or(ii)of any other person, or(iii)of both,such person or authority shall be entitled to recover an amount, equal to the amount of the electricity duty payable under section 3, from the employee or other person to whom such energy was supplied:Provided that nothing shall be recoverable under this subsection from an employee referred to in clause (a) or clause (b), if the employee has not used in any one month more units of energy than the units exempted, in the case of a consumer, under clause (6) of the Second Schedule.
