7. Collection and payment of electricity duty.-

(1) Every licensee shall collect and pay to the State Government at the time and in the manner prescribed, the electricity duty payable under this Act, based on the units of electricity consumed:- (a) in respect of electricity supplied to its consumers by the licensee; (b) in respect of electricity wheeled to the consumers availing open access facility; and (c) in respect of electricity consumed by a person generated from the Solar plant setup under Rajasthan Electricity Regulatory Commission (Grid Interactive Distributed Renewable Energy Generating Systems), Regulations 2021. (2) The electricity duty so payable shall be a first charge on the amount recoverable by the licensee for the electricity supplied or wheeled by it, and shall be a debt due by it to the State Government. (3) Every person, who generates electricity for Captive consumption and is not availing any open access to the Licensee’s grid, shall pay to the State Government, at the time and in the manner prescribed, the electricity duty payable under this Act in respect of the electricity consumed by him or by the consumers to whom he has supplied electricity. (4) Nothing contained in sub-section (3) shall apply if the electricity is supplied to the licensee. (5) Where any person fails or neglects to pay, at the time and in the manner prescribed, the amount of electricity duty due from him, the licensee or the person supplying electricity, may, without prejudice to the right of the State Government to recover the amount under this Act, deduct such amount of electricity duty from the amount, if any, on account of deposit or refund due, with the licensee or the person supplying electricity, after giving not less than fifteen days notice in writing to such consumer or person to whom electricity is supplied, cut off the supply of electricity to such consumer or person, if the dues are not recoverable from the deposit or refund available with him; and he may, for that purpose, exercise the powers conferred on a licensee by sub-section (1) of section 56 of the Electricity Act, for the recovery of any charge or sum due in respect of consumption charges on the electricity consumed.