(1)Every licensee shall collect and pay to the State Government at the time and in the manner prescribed, the proper electricity duty payable under this Act, based on-(i)The consumption charges in respect of energy supplied by him to consumers classified under clause (a) of sub-section (1) of section-3, as per Part-A of the Schedule appended to this Act;(ii)the units of energy consumed in respect of energy supplied by wheeling to the consumers availing open access facility classified under clause (c) of subsection (1) of section-3, as per Part-C of the Schedule appended to this Act and also as per prevailing rates of consumption charges of distribution company or licensee which are mentioned in Part-A of the Schedule appended to this Act.(2)The duty so payable shall be a first charge on the amount recoverable by the licensee for the energy supplied or wheeled by him, and shall be a debt due by him to the State Government.(3)Every person, who falls under clause (b) of sub-section (1) of section-3, who consumes the energy fully or partly for his own use or supplies to any other person or persons, shall pay to the State Government, at the time and in the manner prescribed, the proper electricity duty payable under this Act in respect of the energy consumed by him or by the consumers to whom he has supplied energy, as per Part-B of the Schedule appended to this Act. He may recover the portion of the electricity duty on the energy consumed by the other person or persons to whom he has supplied energy.(4)Every person, not being a licensee or generating company, who falls under clause (c) of sub-section (1) of section-3, consumes energy and utilises fully or partly for his own use or supplies to any other person or persons, shall pay to the State Government, through the licensee, at the time and in the manner prescribed, the proper electricity duty payable under this Act in respect of energy consumed by him or by the consumers to whom he has supplied energy, as per Part-C of the Schedule appended to this Act. He may recover the portion of the electricity duty on the energy consumed by the other person or persons to whom he has supplied the energy :(5)Nothing contained in sub-sections (3) and (4) shall apply if the energy is supplied to the licensee.(6)Where any person fails or neglects to pay, at the time and in the manner prescribed, the amount of electricity duty due from him, the licensee, or as the case may be, the person supplying energy, may, without prejudice to the right of the State Government to recover the amount under section-12, deduct such amount of electricity duty from the amount, if any, on account of deposit or refund due, with the licensee or the person supplying energy, after giving not less than seven clear days' notice in writing to such consumer or person to whom energy is supplied, cut off the supply of energy to such consumer or person, if the dues are not recoverable from the deposit or refund available with him; and he may, for that purpose, exercise the powers conferred on a licensee by sub-section (1) of section-56 of the Electricity Act, for the recovery of any charge or sum due in respect of consumption charges on the energy consumed.(7)The licensee shall be entitled to a rebate of such amount as may be determined by the State Government, from time to time, regard being had to the cost of collection of the duty incurred by such licensee.(8)Notwithstanding anything contained in the foregoing sub-sections, where the State Government is satisfied that there is a bona fide mistake, on the part of any licensee or a person supplying energy to the consumers or consuming energy for his own use, in paying the proper electricity duty, on account of wrong meter reading or misclassification of consumption falling under any particular Part or clause in the Schedule, the State Government may, at any time, by an order, waive or write-off, with retrospective effect, the recovery of the amount of the electricity duty or any part thereof due at the proper rate and the amount of interest thereof, if any, payable for delayed payment under section-11.
