4. Payment of electricity duty. - (1) Every licensee shall collect and pay to the State Government at the time and in the manner prescribed the proper electricity duty payable under this Act on the [consumption charges] of energy supplied by him to consumers. The duty so payable shall be a first charge on the amount recoverable by the licensee for the energy supplied by him and shall be a debt due by him to the State Government:
Provided that where the licensee has been unable to recover his dues for the energy supplied1 by him, he shall not be liable to pay the duty in respect of the energy so supplied.(2)Every person, not being a licensee who generates energy and supplies the same to any other person free of charge, shall collect and pay to the State Government at the time and in the manner prescribed the proper electricity duty payable, under this Act on the units of energy consumed by that other person.(3)Where any person fails or neglects to pay, at the time and in the manner prescribed, the amount of electricity duty [due from him in respect of energy supplied to, or consumer by, any person at any time,] the licensee, or as the case may be, the person supplying energy free of charge, may, without prejudice to the right of the State Government to recover the amount [under section 8 deduct such amount of electricity duty from the amount, if any, deposited by the consumer with the licensee or such person or] after giving not less than seven clear days notice in writing to such person, cut off the supply of energy to such person; and he may, for that purpose, exercise the power conferred on a licensee by sub-section (1) of section 24 of the Indian Electricity Act, 1910, for recovery of any charge or sum due in respect of energy [supplied to, or consumed by, such person.](4)The licensee, or as the case may be, the person supplying energy free of charge shall be entitled to a rebate of such amount as may from time to time be determined by the State Government, regard being had to the cost of collection of the duty incurred by such licensee, or person supplying energy free of charge.(5)Every person other than a licensee who generates energy for his own use shall pay to the State Government at the time and in the manner prescribed the proper electricity duty payable under this Act on the units of energy consumed by him.[(6) Notwithstanding anything contained in the foregoing sub-section of this section, where the State Government is satisfied that there is a bona fide mistake, on the part of any licensee, person supplying energy free of charge or person generating energy for his own use, in paying the proper electricity duty, on account of wrong meter reading or mis-classification of consumption falling under any particular part or clause in the Schedule, the State Government may, at any time, by order, waive or write-off, with retrospective effect, the recovery or the amount of the electricity duty or any part thereof due at the proper rate and of the amount of interest, if any, payable for delayed payment under section 8.][4A. Reference for decision to authority question as to Part or clause of Schedule under which any consumption of energy falls. - (1) Where any question arises as to the part or clause in the Schedule to this Act under which any consumption of energy falls, or where the energy is consumed for different purposes what portion of consumption should be governed by such Part or clause, the question shall be referred for decision to such authority, as the State Government may, by notification in the Official Gazette, specify for the whole or any part of the State. The authority after such inquiry, as it deems fit, shall record its decision.(2)The decision recorded by the authority under sub-section (1) shall, subject to any appeal under section 7A to, or revision under section 7B by, the State Government, and the order of the State Government in such appeal or revision, be final.]
