Section 4(3A)(b) in The Gujarat Electricity Duty Act, 1958
(b)allow deferment of payment of electricity duty under such circumstances, on such conditions and for such period not exceeding [five years in aggregate, if determent is allowed for hundred per cent, of the payment liability of electricity duty and not exceeding seven years in aggregate, if deferment is allowed for fifty per cent of the payment liability of electricity duty], as may be prescribed.]