Section 7 in The Bombay Electricity Duty Rules, 1962
7. Payment of duty by cheque.
(1)Notwithstanding anything in the foregoing provisions, any licensee may, with the prior permission of the Electrical Engineer to Government, but subject to the provisions of the Note to rule 100(a) of the Bombay Treasury Rules, 1960, make payment of the electricity duty by cheque in lieu of payment of cash into a Government Treasury :Provided that, no licensee who has been permitted to make payment by cheque under this sub-rule shall at any time thereafter make alteration in the mode of payment unless he has given three months' notice in writing to the Electrical Engineer in advance of such alteration.(2)[ Where any licensee has been permitted under sub-rule (1) to make payments by cheque, the date on which the cheque has been actually deposited by the licensee with the Government Treasury into which he is required to pay electricity duty under these rules shall, for the purpose of these rules, be deemed to be the date on which the licensee has paid the electricity duty :Provided that, if on account of any default on the part of the licensee, the amount paid by him by the cheque so deposited is not transferred to the credit of the State Government, the date on which the said amount is actually transferred to the credit of the State Government shall, for the purpose of these rules, be deemed to be the date on which the licensee has paid the electricity duty.] [Substituted by G. N. of 15,11.1977.]Registers, Books of Account And Returns
