Section 4(1) in The Maharashtra Electricity Duty Act, 1958
(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] [These words were substituted for the word 'unit' by Maharashtra 21 of 1998, Section 4, (w.e.f. 1.5.1998).] 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.
