Section 7 in Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003
7. Recovery of Electricity Tax.
- Any electricity tax due under this Act which remains unpaid:(a)shall be deemed to be in arrears and thereupon interest at the rate prescribed by the Government, from time to time, shall be payable on such electricity tax; and(b)shall, together with any interest payable under clause (a) be recoverable either as an arrear of land revenue or by deduction from any amount payable by the Government to the licensee.
