73. Collection and payment of tax on consumption of electricity.
(1)The tax on consumption of electricity referred to in clause (viii) of section 70 shall be collected by the Haryana State Electricity Board set up under the Electricity (Supply) Act, 1948, or by any other person, as the case may be, supplying electricity for consumption in municipal limits and paid to the committee concerned:Provided that where any person generates electricity for his own use or consumption it shall be paid by such person.(2)Such tax shall be collected and paid in the same manner as if it were electricity duty payable to the State Government under the Punjab Electricity (Duty) Act, 1958.(3)Such tax shall not be leviable on the consumption of electricity by the Government of India or where it is consumed in the construction, maintenance or operation of any railway by the Government of India.
