Section 3 in The M.P. Electricity Duty Rules, 1949
3. Time and manner of the payment.
- Every distributor of electrical energy and every producer shall pay the electricity duty in respect of each month before the expiry of the following month into a government treasury to the credit or Government under the head "XIII-Other Taxes and Duties-Receipts from Electricity Duties-Other Receipts-Receipts from Electricity Duty, 1949" and send the treasury receipt to the Electric Inspector within fifteen days from the date of such credit.
