Section 4 in The U.P. Electricity (Duty) Act, 1952
4. [ Payment of electricity duty and interest thereon. [Substituted by U.P. Act No. 2 of 1971, vide Section 5.]
(1)The electricity duty shall be paid in such manner and within such period as may be prescribed, to the State Government-(a)where the energy is supplied or consumed by a licensee, by the licensee;(b)where the energy is supplied by the State Government or the Central Government or is supplied or consumed by the Board, by the appointed authority; and(c)where the energy is consumed by any other person from his own source of generation, by the person generating such energy.(2)Where the amount of electricity duty is not paid to the State Government within the prescribed period as aforesaid, the licensee, the Board or other person mentioned in clause (c) of sub-section (1), as the case may be, shall be liable to pay within such period as may be prescribed, interest at the rate of eighteen per cent, per annum on the amount of electricity duty remaining unpaid until payment thereof is made.
