(1) Every consumer shall pay the duty to the Government at such time and in such manner as may be prescribed.
(2) Where any person fails or neglects to pay the duty, at the time and in the manner as prescribed, the Department may, without prejudice to its right to recover the amount under section 6, deduct such amount of duty from the amount, if any, deposited by the consumer with the Department and if such amount cannot be realized then, after giving not less than fifteen clear days’ notice in writing to such person, cut off the supply of energy to such person; and the Department may, for that purpose, exercise the powers conferred on a licensee by sub-section (1) of section 56 of the Electricity Act, 2003 (Central Act 36 of 2003), for recovery of duty from such person.