Section 5 in The Punjab Electricity (Duty) Act, 1958
5. Licensee not to reimburse himself from consumer without sanction of State Government.
- No licensee shall, without the previous sanction of the State Government and subject to such conditions as the State Government may impose, recover from any person to whom energy is sold, the duty which falls to be paid by the licensee [under this Act] [Substituted for 'in respect of the energy sold of any part thereof' by Punjab Act No. 16 of 1959, section 4. These words shall be, and shall always be deemed for have been, substituted.].Explanation. - Where the State Government permits a licensee to charge duty from the consumer, the duty shall not be deemed to be part of the price charged for the energy by the licensee.
