Recovery of tax

Recovery of tax.

1. (1) The amount of tax due from a licensee may be recovered by the State Government in the same manner as an arrear of land revenue.
2. (2) The amount of tax due from a consumer may be recovered by the licensee from the consumer in the same manner as electricity charges.
3. (3) Where any tax is recovered by the licensee from the consumer, such tax shall be paid by the licensee to the State Government within such time and in such manner as may be prescribed.
4. (4) If the licensee fails to pay the tax within the prescribed time, he shall be liable to pay, in addition to the tax, interest at the rate of fifteen percent per annum on the amount of tax from the date on which it becomes due until the date of payment.