Section 4 in Himachal Pradesh Electricity (Duty) Act, 2009
4. Collection and payment of electricity duty.
(1)The State Government shall have the first charge on the electricity duty and neither the Board nor any licensee shall, without the previous sanction of the State Government, utilize this duty to reimburse itself for any amount, which the State Government may owe to the Board or the licensee/ or any other agency.(2)It shall be the duty of the Board or the licensee consuming or supplying electricity for consumption to pay or collect the electricity duty from all the consumers in its area of consumption or supply in such form and pay the same to the State Government quarterly or in such manner, as may be prescribed.(3)In case of captive or standby generation of electrical energy for own consumption through generating sets, by whatsoever mode, by the licensee or consumer, electricity duty, if any, shall be deposited quarterly by the concerned consumer directly to the State Government through Electrical Inspectorate in such manner as may be prescribed.
