Any sum due on account of electricity tax, if not paid at the time and in the manner prescribed, shall be deemed to be in arrears, and thereupon such interest not exceeding 1 [twenty-four per cent] 1 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 either through a civil court or as an arrear of land revenue,—
(i) if the sum was payable under sub-section (1) of section 4 either from the consumer or, subject to the proviso to the said sub-section from the licensee, at the option of the State Government;
(ii) if the sum was payable under sub-section (3) of section 4, either from the consumer or from the person supplying energy 2[ xxx ]2, at the option of the State Government, or from the person who generates energy for his own consumption.
1. Substituted by Act 5 of 1982 w.e.f. 29.12.1981.
2. Omitted by Act 31 of 2013 w,e,f.05.03.2013.
1[(iii) the amount received or recovered towards the arrears of tax or revenue due to government shall be adjusted first towards penalty, balance if any towards the outstanding interest on the tax or revenue. After such adjustment the balance amount be adjusted towards tax or revenue;]1
1. Inserted by Act 31 of 2013 w,e,f.05.03.2013.