(a) A licensee shall include the electricity tax leviable under the Act as a separate item in the bill of charges for the electricity supplied by him which belongs to him; or in case it belongs to a nonlicensee supplied through him, to any consumer at the applicable rates, and shall recover the same from the consumer along with his own charges for the supply of such electricity. In respect of the tax so collected by him in a month, the licensee shall credit into a Government Treasury within two months after the expiry of the month for which electricity is consumed;
(b) Every non-licensee,–
(i) shall, remit the applicable tax to the State Government on the units of electricity consumed by himself as prescribed under clause (a) and (b) of sub-section
(2) of section 3 of the Act; and
(ii) shall pay or collect and pay the applicable tax as under sub-section (1) of section 3 of the Act for the units of electricity supplied by him through his own system. by crediting the amount of tax due in respect of every calendar month into a Government Treasury within a period of Thirty days from the end of that consumption month.