Section 15(1) in The M.P. Electricity Duty Rules, 1949
(1)If a distributor of electrical energy or producer fails to submit the treasury receipt under Rule 3 and the returns mentioned in clause (i) of Rule 7 in respect of any month before the due date or any extension thereof not exceeding fifteen days at the discretion of the Electric Inspector, the Electric Inspector shall, to the best of his judgement, determine the amount of the electricity duty payable on the distributor of electrical energy or producer for the month and shall serve on the distributor of electrical energy or producer a notice requiring him to pay the amount so determined of the difference between the amount of electricity duty, if any, already paid in respect of that month, within one month from the date of receipt of such notice. The amount so determined by the Electric Inspector shall be deemed to be the duty payable under Section 3 of the Act.
