The Kerala Electricity Duty Act, 1963 (No.23 of 1963)State Act of Kerala · Act 23 of 1963
Any sum due on account of electricity duty, if not paid at the time and in the manner prescribed, shall be deemed to be in arrears, and thereupon such interest not exceeding twelve per cent per annum which the 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 arreat‘ of land revenue—
(2) if the amount was payable under section 3, from the licensee; and
(it) if the sum was payable under sub-section (l) of section 5, either from the consumer or from the licensee, at the option of the Government.
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