Section 21(1) in The Bombay Electricity Duty Rules, 1962
(1)Where any licensee or other person fails to pay any electricity duty recovered by him from his consumers to the State Government within the period specified in rule 3 or 5, the Electrical Inspector may, after giving clear thirty days' notice in writing to the senior most officer of the licensee residing at the place where books of account and registers of the licensee are kept in pursuance of rule 8 or to such person as the case may be, to pay the dues together with the interest accruable thereon, report to the State Government for the recovery of the dues as an arrear of land revenue.
