Section 8(2) in The Gujarat Electricity Duty Act, 1958
(2)[ Where any sum due on account of electricity duty is collected by the licensee but not paid to the State Government within a period of six months from the due date of payment thereof, such licensee shall also be liable to pay penalty on such sum (not exceeding 12 per cent per annum) as the State Government may, by general or special order fix and the sum together with interest and penalty shall be recoverable either through a civil court or as an arrears of land revenue.
