Amendment of section 4

Amendment of section 4.- In section 4 of the principal Act, -

1. (i) for sub-section (1), the following shall be substituted, namely:- "(1) Every licensee shall collect and pay to the State Government at the time and in the manner prescribed, the electricity tax payable under this Act,-

1. (a) on the electricity charges included in the bill issued by him to the consumer. The tax so payable shall be a first charge on the amounts recoverable by the supplier for the electricity supplied by him and shall be a debt due by him to the State Government: Provided that where the licensee has been unable to recover the amounts due to him for the electricity supplied by him he shall not be liable to pay tax in respect of the electricity so supplied;
2. (b) on the units of electricity supplied to consumers by non licensee through the licensee."
   • (ii) for sub-section (3), the following shall be substituted, namely:- “(3) Every person who consumes electricity generated by himself, and or who supplies electricity free of charge or otherwise to any other person through his own system, shall pay, or collect and pay, as the case may be, to the State Government, at the time and in the manner prescribed, the electricity tax payable under section 3.”
   • (iii) in sub-section (4),-
3. (a) the words "free of charge" shall be omitted.
4. (b) for the words "sub-section

1. (1) of section 24 of the Indian Electricity Act, 1910", the words "sub-section
2. (1) of section 56 of the Electricity Act, 2003 (Central Act 36 of 2003)" shall be substituted.