Electricity Duty Recoverable as arrears of land revenue

Any sum due on account of electricity duty and interest, if any, if not paid within prescribed time and in the prescribed manner shall be recoverable by the State Government as an arrear of land revenue, in the case of a person liable to pay duty under sub-section (5) of section 5, from such person, and in other cases, at the discretion of the State Government either from the consumer of from the supplier or as the case may be, from the person supplying energy free of charge as mentioned in sub-section (6) of section 5.

Provided that the Commissioner may, in pursuance of any recommendation of the State Government, defer the recovery of electricity duty in respect of an industrial unit declared as sick by the Board of Industrial and Financial Reconstruction constituted under the Sick Industrial Companies (Special Provisions) Act, 1985 (Central Act No. 1 of 1986) for such period not exceeding five years and on such conditions with regard to the payment or rate of interest as may be specified in such recommendation.