The Karnataka Electricity (Taxation on consumption or Sale) Rules, 2014.State Rules of Karnataka · 1959
(1) If the electricity tax or any amount payable under this Act is not paid within the period specified, interest along with tax payable shall be recovered under section 7.
Note: For calculation of interest, part of a month shall be treated as one month.
(2) If the amount credited by any person or by the licensee or non licensee, is less than the amount payable by him as aforesaid the balance amount shall be treated as tax arrears and this balance amount together with the applicable interest shall be recovered as per section 7.
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