Section 21 in The Bombay Electricity Duty Rules, 1962
21. Recovery of arrears of electricity duty.
(1)Where any licensee or other person fails to pay any electricity duty recovered by him from his consumers to the State Government within the period specified in rule 3 or 5, the Electrical Inspector may, after giving clear thirty days' notice in writing to the senior most officer of the licensee residing at the place where books of account and registers of the licensee are kept in pursuance of rule 8 or to such person as the case may be, to pay the dues together with the interest accruable thereon, report to the State Government for the recovery of the dues as an arrear of land revenue.(2)Where any consumer who is liable to pay the electricity duty directly to the State Government fails to pay the same within the time prescribed in that behalf, the Electrical Inspector shall send a written notice to the last known address of the consumer requiring him to pay the dues together with the interest accruable thereon within thirty days of the notice and upon the consumer's failure to pay the said dues within such period, the Electrical Inspector may report to the State Government for the recovery of the dues as an arrear of land revenue.
