Section 15 in The M.P. Electricity Duty Rules, 1949
15.
(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.(2)Where the distributor of electrical energy or producer has failed to pay the duty in the manner set forth under Rule 3 and the duty is assessed by the Electrical Inspector under sub-rule (1), the distributor of electrical energy or producer shall pay in addition interest thereon from the date due under Rule 3 at the rate and in the manner set forth under Rule 5 :[Provided that where the distributor of electrical energy or producer has already paid the duty and pays or is called upon to pay the difference and if the Electrical Inspector is satisfied that in the ordinary course of business such difference would not have come to the notice of the distributor of electrical energy or producer at an earlier date, no interest shall be chargeable if the difference is paid before the expiry of the notice of one month.](3)If the distributor of electrical energy or producer fails to pay the amount mentioned in sub-rule (1) above together, with interest, if any, within one month from date or receipt of such notice, the Electrical Inspector shall proceed to recover the same under Section 5 of the Act.(4)If, within one month from date of the receipt of the notice referred to in sub-rule (i) above the distributor of electrical energy or Producer pays the amount specified in the notice and submits the returns referred to in clause (i) of Rule 7 for the month concerned, the Electrical Inspector shall order so much amount of out of the amount paid by the distributor of electrical energy or producer as is on the verification of the returns submitted by the distributors of electrical energy or producers found to be in excess of the actual duty payable by him to be adjusted towards the duty payable by him for any subsequent month or months.(5)If, on verification of the returns referred to in sub-rule (4) above, it is found that the amount determined under sub-rule (1) is less than the actual duty payable by the distributor of electrical energy or producer, the Electrical Inspector shall proceed to recover the difference under Section 5 of the Act.
