Section 6(3) in The Bombay Electricity Duty Rules, 1962
(3)Where such temporary supply of energy is obtained by any consumer through, any electrical contractor licensed under rule 45 of the Indian Electricity' Rules, 1956, the electricity duty payable in respect of energy so obtained shall be recovered by such contractor and paid into the Government Treasury of the district in which the energy is consumed within ten days after the stoppage of the supply, under the head "XIII-Other Taxes and Duties-Receipts under Electricity Duty". The contractor shall also forward a copy of the treasury challan to the Electrical Engineer to Government and send an intimation of payment to the Revenue Officer referred to in sub-rule (1).
