Section 4(1) in The Gujarat Electricity Duty Act, 1958
(1)Every licensee shall collect and pay to the State Government at the time and in the manner prescribed, the proper electricity duty payable under this Act [in respect of energy] [These words were substituted for the words 'on the units of energy' by Gujarat 19 of 1977, Section 3 (w.e.f. 11-08-1978).] supplied by him to consumers. The duty so payable shall be [***] [Deleted 'a first charge on the amount' by Gujarat Act No. 21 of 2015, dated 16.9.2015.] recoverable by the licensee for the energy supplied by him and shall be a debt due by him to the State Government:Provided that where the licensee has been unable to recover his dues for the energy supplied by him, he shall not be liable to pay the duty in respect of the energy so supplied.
