Section 5(4) in Tamil Nadu Electricity (Taxation on Consumption) Act, 1962
(4)When any consumer fails or neglects to pay at the time and in the manner prescribed, the amount of electricity tax due from him, the licensee or, as the case may be, the person supplying energy free of charge, may, without prejudice to the right of the Government to recover the amount under section 8-(i)deduct such amount of electricity tax from the amount, if any, deposited by the consumer with the licensee or the person supplying energy free of charge; or(ii)after giving not less than seven clear day's notice in writing to the consumer, cut off supply of energy to the consumer; and the licensee or the person supplying energy free of charge may, for that purpose, exercise the power conferred on a licensee by sub-section (1) of section 24 of the Indian Electricity Act, 1910 (Central Act IX of 1910) for the recovery of any charge or sum due in respect of energy supplied by him.
