Recoveries

(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 in arrears, and thereupon such interest (not exceeding 24 percent per annum) which the State Government may by general or special order fix, shall be payable on such sum; and the sum together with any interest thereon, shall be recoverable as an arrear of land revenue. (2) Where any sum due on account of electricity duty is collected by the licensee or person but not paid to the State Government within a period of thirty days from the due date of payment thereof, such licensee or person shall also be liable to pay penalty on such sum (not exceeding 12 percent per annum) as the State Government may, by general or special order fix and the sum together with interest and penalty shall be recoverable as an arrear of land revenue. (3) Where any sum due on account of electricity duty is paid by the consumer but the interest due thereon is not paid by such consumer within six months from the date of such payment, such consumer shall also be liable to pay penalty (not exceeding 12 percent per annum) on such sum as the State Government may, by general or special order fix and such sum together with interest and penalty shall be recoverable as an arrear of land revenue. (4) Where the consumer or, as the case may be, the licensee is liable to pay electricity duty, penalty, interest and he makes payment of an amount which is less than the aggregate of the amount of electricity duty, penalty and interest, the amount so paid shall be first applied towards the amount of interest, thereafter the balance, if any, towards the amount of penalty and thereafter the balance if any, towards the amount of electricity duty. (5) The State Government may, by general or special order, waive the whole or any part of interest or penalty under this section in such circumstances, on such terms and conditions and for such period as may be prescribed.