Section 5(1) in The Bengal Electricity Duty Act, 1935
(1)In the case of energy supplied by a licensee the licensee shall collect and pay to the [State Government] [Words 'Provincial Government' first substituted for the words 'Local Government' by the Government of India (Adaptation of Indian Laws) Order, 1937, and thereafter the word 'State' substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] at the prescribed time and in the prescribed manner, the electricity duty payable under section 3 on the [* * *] [Words 'units of omitted by W.B. Act 4 of 1993.] energy supplied by him to consumers [* * * *] [Words 'for the purpose of lights and fans' omitted by W.B. Act 21 of 1957.]. 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] [Words 'Provincial Government' first substituted for the words 'Local Government' by the Government of India (Adaptation of Indian Laws) Order, 1937, and thereafter the word 'State' substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] :Provided that the licensee shall not be liable to pay the duty in respect of any energy supplied by him for which he has been unable to recover his dues.
