Payment of tax

Payment of tax:

1. (1) Every licensee or, as the case may be, every person generating electricity shall collect and pay to the State Government, at such time and in such manner as may be prescribed, the electricity duty payable under this Act.
2. (2) In the event of failure of a licensee or a person generating electricity to collect and pay the electricity duty to the State Government within the prescribed time, he shall be liable to pay, in addition to the electricity duty, a penalty at such rate not exceeding two percent per month of the amount of the electricity duty so remaining unpaid, for the period during which the failure continues, as may be prescribed.
3. (3) The amount of electricity duty and penalty, if any, payable under this Act, if not paid by the licensee or the person generating electricity, shall be recoverable as an arrear of land revenue.