Recovery of duty

(1) Any electricity duty due under this Act, or penalty imposed under section 7, which remains unpaid, whether by a consumer to the Board or to the distributing licensee, or by the Board or the distributing licensee to the State Government, shall be recoverable as an arrears of land revenue or by deduction from the amounts payable by the State Government to the Board or the distributing licensee or such consumer. (2) When any sum of electricity duty or penalty has fallen due, but has not been paid, the Inspecting Officer may, subject to the provisions of the rules made in this behalf under this Act, make an application to the Collector to recover the sum due as if it were an arrears of land revenue. (3) An application made under sub-section (2), shall state- (i) the name and description of the defaulter, (ii) the amount of arrear of which recovery is required; and (iii) the circumstances which have made the application necessary. (4) On receipt of the application, the Collector shall proceed to recover the amount as arrears of land revenue under the Himachal Pradesh Land Revenue Act, 1954. (5) Notwithstanding anything contained in any law for the time being in force, the movable and immovable property of the Board or any licensee, or electricity trader or a generating company shall not be liable to be taken in execution of a decree or order of any court, until the electricity duty payable by the Board or the licensee or the electricity trader or the generating company, as the case may be, to the State Government has been paid. Explanation.- The expression “Collector” shall have the same meaning as assigned to it under the Himachal Pradesh Land Revenue Act, 1954.