Section 8(1) in Himachal Pradesh Electricity (Duty) Act, 2009
(1)Any electricity duty due under this Act, or penalty imposed under section 7, which remains unpaid, whether by a consumer to the Board or to the distributing licensee, or by the Board or the distributing licensee to the State Government, shall be recoverable as an arrears of land revenue or by deduction from the amounts payable by the State Government to the Board or the distributing licensee or such consumer.
