Section 9 in The Maharashtra Tax on Sale of Electricity Act, 1963
9. Recovery of tax.
- [Any sum due on account of the tax, if not paid at the time and in the manner prescribed, shall be deemed to be in arrears; and thereupon, interest on such sum shall be payable at the rate of 18 per cent per annum for the first three months immediately after the time such sum has become due and thereafter, at the rate of 24 per cent per annum till such sum is paid;] [This portion was substituted for the portion beginning with 'Any sum due' and ending with 'payable on such sum,' by Maharashtra 75 of 1975, Section 2.] and the sum together with the interest thereon, shall be recoverable either through a civil court or as an arrear of land revenue at the option of the State Government, or any officer authorised by the State Government in this behalf.
