1[(1)Every licensee shall collect and pay to the State Government at the time and in the manner prescribed, the electricity tax payable under this Act,-
(a) on the electricity charges included in the bill issued by him to the consumer. The tax so payable shall be a first charge on the amounts recoverable by the supplier for the electricity supplied by him and shall be a debt due by him to the State Government:
Provided that where the licensee has been unable to recover the amounts due to him for the electricity supplied by him he shall not be liable to pay tax in respect of the electricity so supplied;
(b) on the units of electricity supplied to consumers by non licensee through the licensee.]1
1. Substituted by Act 31 of 2013 w.e.f 05.03.2013
(2) A licensee may be granted a rebate of such amount, as may from time to time be determined by the State Government regard being had to the cost of collection of the electricity tax incurred by such licensee:
Provided that the amount of rebate shall not exceed two per cent of the electricity tax collected by the licensee.
3[(3) Every person who consumes electricity generated by himself, and or who supplies electricity free of charge or otherwise to any other person through his own system, shall pay, or collect and pay, as the case may be, to the State Government, at the time and in the manner prescribed, the electricity tax payable under section 3 .
2 [ xxx] 2]3
1. Substituted by Act 7 of 2003 w.e.f. 1.4.2003.
2. Omitted by Act 7 of 2003 w.e.f. 1.4.2003.
3. Substituted by Act 31 of 2013 w.e.f 05.03.2013
(4) When any consumer fails or neglects to pay at the time and in the manner prescribed, the amount of electricity tax due from him, the licensee or, as the case may be, the person supplying energy 2[ xxx ]2, may without prejudice to the right of the State Government to recover the amount under section 7, after giving not less than seven clear days‟ notice in writing to such person, cut off supply of energy to such person; and he may, for that purpose, exercise the power conferred on a licensee by 3[sub-section (1) of section 56 of the Electricity Act, 2003 (Central Act 36 of 2003)]3, for the recovery of any charge or sum due in respect of energy supplied by him.
(5) Nothing in this section shall apply,-
(i) to any person who generates energy for the purpose of supplying it for the use of vehicles or vessels;
(ii) to the consumption of energy generated by means of generators not exceeding 1 [ten kilowatts] 1 in capacity.
1. Substituted by Act 7 of 1998 w.e.f. 24.10.1997.
2. Omitted by the Act 31 of 2013 w,e,f.05.03.2013.
3. Substituted by Act 31 of 2013 w.e.f 05.03.2013