Section 4A(2) in The U.P. Electricity (Duty) Act, 1952
(2)For the purpose of recovering the amount of electricity duty from the consumer, the licensee or the appointed authority, as the case may be, may, without prejudice to any other mode of recovery, exercise the powers conferred on the licensee under sub-section (1) of Section 24 of the Indian Electricity Act, 1910 (Act No. IX of 1910), as if the duty were a charge or sum due in respect of energy supplied to such consumer.
