(1] Every licensee shall collect and pay to the Government at the time and in the manner prescribed, the electricity duty payable under section 4 of this Act on the units of energy consumed by every consumer to whom energy is supplied by him. The duty so payable shall be a first charge on the amounts recoverable by the licensee for the energy consumed, and shall be a debt due by him to the Government.
(2) When any consumer fails or neglects to pay at the time and in the manner prescribed, the amount of electricity duty due from him, the licensee may, without prqudice to the right of the Government to recover the amount under section 8, after giving not less than seven clear days‘ notice in writing to such consumer, cut ofl‘supply ofcncrgy to such consumer; and he may, for that purpose, exercise the power conferred on a licensee by subsection (l) of section 24 of the Indian Electricity Act, 1910, for the recovery of any charge or sum due in respect of energy supplied by him.
6. Bank: (3/ accaunt, eta—Every licensee shall keep books. of account, in the prescribed form and submit to the Government or to the prescribed officer returns in such form and at such times as may be prescribed showing the units of energy consumed by him or supplied by him to each consumer, as the case may be, and the amount of duty payable thereon and recovered or paid by him under this Act, or showing such other particulars as may be prescribed.
7. Impulmg Qfl'mm—(l) The Government may by notification in the Gazette, appoint Inspecting Officers to inspect the books of account required to be kept by licensees under section 6.
(2) The Inspecting Officers so appointed shall perform such duties and exercise such powers as may be prescribed, for the purpose of carrying into effect the provisions of this Act and the rules made thereunder.
(3) Every such officer shall be deemed to be a public servant Within the meaning of section 2i of the Indian Penal Code.