Collection and payment of electricity duty.

(4) For the purpose of computing the electricity under this section, the consumption shown by the meters starting after the first meter reading date after the commencement of this Act shall be taken into account : Provided that for the purpose of computing the electricity duty at rates specified in section 3 of the Punjab Electricity (Duty) Amendment Act, 1963, the consumption shown by the meters commencing with the first meter reading date falling after the first day of April, 1963 shall be taken into account : Provided further that, for the period commencing with the first April, 1963 and ending with the first meter reading date falling after the first day of April,1963, the electricity duty shall be computed as if the Punjab Electricity (Duty) Amendment Act, 1963 had not been enacted.

4. The electricity duty shall be collected and paid to the State Government by the Board or a licensee or a person who generates energy for his own use or consumption as the case may be.