20. Recovery.-

(1) Any sum due on account of electricity duty, if not paid at the time and in the manner prescribed shall be deemed to be an arrears and such sum together with interest and penalty, if any, shall be recoverable by the State Government as an arrear of land revenue. (2) Where any amount payable by licensee or person other than licensee to the State Government under the provisions of this Act or the rules made thereunder is not paid, the Assessing Authority may, by a notice in writing, require licensee or person other than licensee from whom money is due or may become due to such licensee or person other than licensee or who holds or may subsequently hold money for or on account of such licensee or person other than licensee, to pay to the State Government either forthwith upon the money becoming due or being held, or within the period specified in the notice not being before the money becomes due or is held, so much of the money as is sufficient to pay the amount due from such licensee or person other than licensee or the whole of the money when it is equal to or less than that amount. (3) Every licensee or person other than licensee to whom the notice is issued under sub-section (2) shall be bound to comply with such notice, and in particular, where any such notice is issued to a post office, banking company or an insurer, it shall not be necessary to produce any pass book, deposit receipt, policy or any other document for the purpose of any entry, endorsement or the like being made before payment is made, notwithstanding any rule, practice or requirement to the contrary. (4) In case the licensee or person other than licensee to whom a notice under sub-section (2) has been issued, fails to make the payment in pursuance thereof to the State Government, he shall be deemed to be a defaulter in respect of the amount specified in the notice and all the consequences of this Act or the rules made thereunder shall follow. (5) The Assessing Authority may, at any time, amend or revoke such notice or extend the time for making any payment in pursuance of the notice subject to such conditions and restrictions as may be prescribed. (6) Any licensee or person other than licensee making any payment in compliance with a notice issued under sub-section (2) shall be deemed to have made the payment under the authority of the licensee or person other than licensee in default and such payment being credited to the State Government shall be deemed to constitute a good and sufficient discharge of the liability of such licensee or person other than licensee to the licensee or person other than licensee in default to the extent of the amount specified in the receipt. (7) Any licensee or person other than licensee discharging any liability to the licensee or person other than licensee in default after service on him of the notice issued under sub-section (2) shall be personally liable to the State Government to the extent of the liability discharged or to the extent of the liability of the licensee or person other than licensee in default for electricity duty, interest and penalty, whichever is less. (8) Where licensee or person other than licensee on whom a notice is served under sub-section (2) proves to the satisfaction of the Assessing Authority issuing the notice that the money demanded or any part thereof was not due to the licensee or person other than licensee in default or that he did not hold any money for or on account of the licensee or person other than licensee in default, at the time the notice was served on him, nor is the money demanded or any part thereof, likely to become due to the said licensee or person other than licensee or be held for or on account of such licensee or person other than licensee, nothing contained in this section shall be deemed to require the licensee or person other than licensee on whom the notice has been served to pay to the State Government any such money or part thereof. (9) Where during the pendency of any proceedings under this section, after the initiation of such proceedings, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the licensee or person other than licensee liable to pay electricity duty under this Act, in such manner as may be prescribed. (10) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (9).