Section 9 in Tamil Nadu Electricity (Taxation on Consumption) Act, 1962
9. Decision of certain dispute.
(1)If any dispute arises regarding-(i)the liability to pay electricity tax under this Act; or(ii)the rate or the amount of electricity tax-payable under this Act, such dispute shall be decided by the Electrical Inspector appointed under sub-section (1) of section 36 of the Indian Electricity Act, 1910 (Central Act IX of 1910) and having Jurisdiction. The decision of the Electrical Inspector shall, subject to the provisions of sub-section (2), be final.(2)From every decision of the Electrical Inspector under sub-section (1), an appeal shall, within such time as pay be prescribed, lie to the Government whose decision thereon shall be final.
