Section 8A in The Gujarat Electricity Duty Act, 1958
8A. [ Tax to be charge on electricity duty. [Inserted by Gujarat Act No. 21 of 2015, dated 16.9.2015.]
- Notwithstanding anything to the contrary contained in any law for the time being in force, any amount payable by the consumer, licensee or a person on account of electricity duty, interest or penalty which he is liable to pay to the State Government under this Act, shall be the first charge on the property of such consumer, licensee or, as the case may be, such person.] [Sub-section (3A) was inserted by Gujarat 8 of 1999, Section 4 (w.e.f. 01-04-1999).]
