Section 5 in The Rajasthan Electricity Duty Act, 1962
5. Collection of electricity duty.
(1)The electricity duty shall be collected from the consumer and paid to the State Government by the supplier:Provided that where the amount of electricity duty collected by the supplier from the consumer is not paid to the State Government within the prescribed period, the supplier shall be liable to pay interest at the rate of 12½% per annum on the amount of electricity duty remaining so unpaid until the payment thereof is made.(2)The duty and the interest, if any, so payable shall be a first charge on the amount recoverable by the supplier for the energy supplied by him and shall be a debt due by him to the State Government.(3)Where any consumer fails or neglects to pay, within the prescribed time and in the prescribed manner, the amount of electricity duty due from him the supplier may, without prejudice to the right oi the State Government to recover the amount under section 8 and after giving not less than seven days clear notice in writing to such consumer, cut off the supply of energy to such consumer.(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.(5)[ Every person other than a supplier who generates energy for his own use or consumption shall pay to the State Government at the time and in the manner prescribed, the electricity duty payable under this Act on the units of energy used or consumed by him:Provided that if the amount of electricity duty is not paid within the prescribed period, interest at 12½% per annum on the amount of duty remaining so unpaid shall be chargeable from the person liable to pay electricity duty from the date of expiry of the said period until the payment thereof is made.(6)Every person, not being a supplier, who generates energy and supplies the same to any other person free of charge, shall collect and pay to the State Government, at the time and in the manner prescribed, the electricity duty payable under this Act on the units of energy consumed by that other person:Provided that where the amount of electricity duty collected by such person is not paid to the State Government within the prescribed period, he shall be liable to pay interest at the rate of 12½% per annum on the amount of electricity duty remaining so unpaid until the payment thereof is made.] [Inserted by Rajasthan Act 5 of 1979.]
