Section 5(4) in The Rajasthan Electricity Duty Act, 1962
(4)The supplier [and the person supplying energy free of charge] [Inserted by Rajasthan Act 5 of 1979.] may for the purpose of sub-section (2), exercise the powers conferred on a licensee under sub-section (1) of section 24 of the Indian Electricity Act, 1910 (Central Act 9 of 1910), as if the duty was a charge or sum due in respect of energy supplied to such consumer.
