Section 5 in The Bombay Electricity Duty Rules, 1962
5. Provision as respects payment of duty by persons who generate energy and supply the same to other persons free of charge.
- Every person other than a licensee who generates energy and supplies the same to other persons free of charge,-(i)shall pay the electricity duty payable on the energy consumed by such persons in any calendar month by crediting the amount of duly under the head "XIII-Other Taxes and Duties-Receipts under Electricity Duty" into the Government Treasury of the district in which the energy is consumed or with the prior approval of the Electrical Engineer to Government, in any other Government Treasury, within fifteen days of the expiry of the calendar month aforesaid: and(ii)shall submit a quarterly return in Form 'C' to the Electrical Engineer to Government and to the Electrical Inspector before [the 25th day of the month succeeding the month] [Substituted by G. N, of 10.4.1963.] next following the quarter to which the return relates.
