Section 5 in The Orissa Electricity (Duty) Act, 1961
5. Collection of electricity duty.
(1)The electricity duty shall be collected from the consumer and paid to the State Government-(a)where the energy is supplied by the licensee;(b)where the energy is supplied by or on behalf of the State Government or the Central Government or Board, by the appointing authority concerned; and(c)where the energy is generated by a person other than a licensee or the Board, by such person :Provided that the licensee or the appointed authority shall not be liable to pay duty in respect of energy supplied by it for which it has not been able to recover its dues :Provided further that where the amount of electricity duty collected by a licensee from a consumer or the amount of such duty payable by the person specified in Clause (c) is not paid to the State Government with the prescribed period the licensee or such person shall be liable to pay interest at the rate of [eighteen per cent] [Substituted vide Orissa Act No. 9 of 1986.] per annum on the amount of the electricity duty remaining so unpaid until the payment thereof is made.(2)The duty arid the interest, if any, so payable shall be a first charge on the amount recoverable by the licensee or appointed authority for the energy supplied by him and shall be a debt due by him to the State Government.(3)Where any consumer fails or neglects to pay at the prescribed time and in the prescribed manner, the amount of electricity duty due from him, the licensee or the appointed authority, as the case may be, entitled to collect such dues may, without prejudice to the right of the State Government to recover the amount under Section 10, exercise the powers conferred on a licensee under Sub-section (1) of Section 24 of the Indian Electricity Act, 1910 as if the duty was a charge or sum due in respect of energy supplied to such consumer.
