Section 21(2)(a) in The Gujarat Electricity Industry (Reorganisation and Regulation) Act, 2003
(a)Where-(i)any person neglects to pay any charge for electricity or any sum other than a charge for electricity due from him to the Board, or a licensee (hereinafter in this sub-section referred to as "the licensee) in respect of the supply of electricity to him, and(ii)the Board or the licensee to whom such charge or other sum is due by a Government.