Section 6 in The Bombay Electricity Duty Rules, 1962
6. Provision as respects payment of duty for temporary supply of energy made by any person, not being a licensee.
(1)Every consumer intending to receive temporary supply of energy from any person, not being a licensee, shall, where consumption of such energy would fall under Part E. give an advance notice of his intention to receive such supply' of energy to the Mamlatdar, Tahsildar or the Mahalkari or Naib-Talisildar within whose jurisdiction the energy shall be consumed. Every such notice shall be in Form 'D'.(2)The electricity duty leviable in respect of consumption of energy referred to in sub-rule (1) shall, save as provided in sub-rule (3). be recovered by the Inspector.(3)Where such temporary supply of energy is obtained by any consumer through, any electrical contractor licensed under rule 45 of the Indian Electricity' Rules, 1956, the electricity duty payable in respect of energy so obtained shall be recovered by such contractor and paid into the Government Treasury of the district in which the energy is consumed within ten days after the stoppage of the supply, under the head "XIII-Other Taxes and Duties-Receipts under Electricity Duty". The contractor shall also forward a copy of the treasury challan to the Electrical Engineer to Government and send an intimation of payment to the Revenue Officer referred to in sub-rule (1).(4)The Revenue Officer concerned shall be responsible for keeping a watch on the recovery of the electricity duty by the Inspector and the electrical contractor under this rule.
