Collection and Payment of Electricity Duty levied on Consumers

(1) Every licensee shall collect and pay to the Government at the time and in the manner prescribed on the basis of the aggregate value of energy charges and fixed charges of energy consumed computed through consumption measured (meter reading), the electricity duty payable under section 4 of this Act by every consumer to whom energy is supplied by him. The duty so payable shall be first charged on the amount recoverable by the licensee for the energy supplied by him and shall be a debt due by him to the State Government. (2) When any consumer fails or neglects to pay at the time and in the manner prescribed, on the basis of the aggregate value of energy charges and fixed charges of energy consumed, the amount of electricity duty due from him, the licensee may, without prejudice to the right of the Government to recover the amount under section 9, after giving not less than seven clear days' notice in writing to such consumer, cut off supply of energy to such consumers and he may, for that purpose, exercise the power conferred on a licensee by sub-section (1) of section 24 of the Indian Electricity Act, 1910, for the recovery of any charge or sum due in respect of energy supplied by him. (3) The State Government or an officer authorised by the State Government, by Notification in this behalf, may, in respect of any consumer,- (a) Extend the date of payment or allow him to pay electricity duty by installments in such manner and on such conditions as may be prescribed; (b) allow deferment of payment of electricity duty under such circumstances, on such conditions and for such period not exceeding five years in aggregate, if deferment is allowed for hundred per cent. of the payment liability of electricity duty and not exceeding seven years, in aggregate, if deferment is allowed for fifty per cent. of the payment liability of electricity duty as may be prescribed.