Section 5 in Tamil Nadu Electricity (Taxation on Consumption) Act, 1962
5. Payment of electricity tax.
(1)Every licensee shall collect from the consumer and pay to the Government at the time and in the manner prescribed, the electricity tax payable under this Act in respect of the energy supplied by him to the consumer. The tax so payable shall be a first charge on the amounts recoverable by such licensee for the energy supplied by him and shall be a debt due by him to the Government.(2)Every person (other than a licensee) who consumes energy generated by himself, or every licensee who consumes energy, whether generated by himself or supplied to him, or every person who supplies energy to any other person free of charge, shall pay, or collect and pay, as the case may be, to the Government, at the time and in the manner prescribed, the electricity tax payable under this Act on the basis of the price of energy consumed by himself or by such other person.Explanation. - For the purposes of this sub-section, the price of energy consumed shall be determined in the manner prescribed.(3)The Government may pay as collection charges to every person collecting electricity tax under this section, such amount as may be prescribed;Provided that such amount shall not exceed one per centum of the electricity tax collected by such person.(4)When any consumer fails or neglects to pay at the time and in the manner prescribed, the amount of electricity tax due from him, the licensee or, as the case may be, the person supplying energy free of charge, may, without prejudice to the right of the Government to recover the amount under section 8-(i)deduct such amount of electricity tax from the amount, if any, deposited by the consumer with the licensee or the person supplying energy free of charge; or(ii)after giving not less than seven clear day's notice in writing to the consumer, cut off supply of energy to the consumer; and the licensee or the person supplying energy free of charge may, for that purpose, exercise the power conferred on a licensee by sub-section (1) of section 24 of the Indian Electricity Act, 1910 (Central Act IX of 1910) for the recovery of any charge or sum due in respect of energy supplied by him.
