Section 5 in The Bengal Electricity Duty Act, 1935
5. Payment of electricity duty. -
(1)In the case of energy supplied by a licensee the licensee shall collect and pay to the [State Government] [Words 'Provincial Government' first substituted for the words 'Local Government' by the Government of India (Adaptation of Indian Laws) Order, 1937, and thereafter the word 'State' substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] at the prescribed time and in the prescribed manner, the electricity duty payable under section 3 on the [* * *] [Words 'units of omitted by W.B. Act 4 of 1993.] energy supplied by him to consumers [* * * *] [Words 'for the purpose of lights and fans' omitted by W.B. Act 21 of 1957.]. The duty so payable shall be a first charge on the amount recoverable by the licensee for the energy supplied by him and shall be a debt due by him to the [State Government] [Words 'Provincial Government' first substituted for the words 'Local Government' by the Government of India (Adaptation of Indian Laws) Order, 1937, and thereafter the word 'State' substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] :Provided that the licensee shall not be liable to pay the duty in respect of any energy supplied by him for which he has been unable to recover his dues.(1A)[] [Sub-section (1A) inserted by W.B. Act 61 of 1950.] In the case of energy supplied by the State Government, the consumer shall pay to the State Government at the prescribed time and in the prescribed manner the electricity duty payable under section 3 on the [* * *] [Words 'units of omitted by W.B. Act 4 of 1993.] energy supplied by the State Government to the consumer [* * * *] [Words 'for the purpose of lights and fans' omitted by W.B. Act 21 of 1957.].(2)Where any person fails or neglects to pay, at the prescribed time and in the prescribed manner the amount of electricity duty due from him, the licensee [or the State Government, as the case may be,] [Words inserted by W.B. Act 61 of 1950.] may, without prejudice to the right of the [State Government] [Words 'Provincial Government' first substituted for the words 'Local Government' by the Government of India (Adaptation of Indian Laws) Order, 1937, and thereafter the word 'State' substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] to recover the amount under section 8, and after giving not less than seven clear days notice in writing to such person, cut off the supply of energy to such person; and [*] [Word 'he' omitted by W.B. Act 61 of 1950.] may, for that purpose, exercise the power conferred on a licensee by sub-section (1) of section 24 of the Indian Electricity Act, 1910, for recovery of any charge or sum due in respect of energy supplied by him.(3)The licensee shall be entitled, for his cost of collection of the duty, to a rebate of such percentage as may be determined by the [State Government] [Words 'Provincial Government' first substituted for the words 'Local Government by the Government of India (Adaptation of Indian Laws) Order, 1937, and thereafter the word 'State' substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] on the amount of the duty collected and paid by him under sub-section (1).(4)In the case of energy other than energy supplied by a licensee [or the State Government] [Words inserted by W.B. Act 61 of 1950.] the person who generated [or supplied] [Words inserted by W.B. Act 30 of 1953.] such energy shall pay to the [State Government] [Words 'Provincial Government' first substituted for the words 'Local Government by the Government of India (Adaptation of Indian Laws) Order, 1937, and thereafter the word 'State' substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] at the prescribed time and in the prescribed manner the electricity duty payable under section 3 on units of such energy.
