If any licensee—— (1:) fails to keep books of account or to submit returns as req~ lured by section 6, or (II) intentionally obstruct an Inspecting Olliccr appointed under section 7 in the performance of his duties or the exeiCise of his powers under this Act and the rules made thereunder, he shall be punishable with line which may extend to one thousand iupees.
l0. Oflcnm by campamn.—(l) Where an offence under this Act has been committed by a company, every person who, at the time the offence was committed, was in charge of, and was responsible to the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the ofience and shall be liable to he proceeded against and punished accordingly :
Prayided that nothing contained in this sub-section shall render any such person liable to any punishment proVided in this Act if he proves that the offence was committed Without his knowledge or that be exercised all due diligence to pievent the LOmMISSIOH of such oflcnce.
(2) Notmthstanding anything contained in sub-section (1) where an oflence under this Act has been committed by a company and it is pioved that the offence has been committed with the consent oi connivance of, or is attributable to any neglect on the part of any diiecmi, manager, secretary or other oflicei of the company ,such directot, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
Explmwhmi.—Foi the purposes of this section—
(a) “ company ” means a body corporate and includes a firm or other association of individuals ; and
(b) “ director" in relation to a firm means apariner in the fiim.
ll. Powei to ueinpl.—Tlic Government may in public interest, by notification in the Gezette, exempt any ltcensee from the payment of the whole or part of the electricity duty for‘such period and subject to such terms and conditions as may be speufied in such notification.
l2. Saviiigs.—For the avoidance of doubt, it is hereby declaied that nothing in this Act shall be taken to impose Ol authorise the imposnion of, a duty on the consumption or sale of electricity (whethei pi oduced by Government or other persons) which is—
(a) consumed by the Government of India or sold to the Government of India for consumption by that Government, or
(b) consumed in the construction, maintenance 0i opciation of any railway by the Government of India, Ol sold to that Government for consumption in the construction, maintenance or opcmtion of any railiiay.
13. Puma Ia mule iii/rs —(l) The Goveinmcnt may make iiiles to cany out the puipoies ol this Act.
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(2) In particular and without piejudicc lo the geneiality of the foregoing power, such rula may proVidc for—
(a) the time and the manner of payment of electiicity duty under sections 3 and 4,
(b) the form of the books of account required to be kept under section 6;
(c) the times at which, the form in which, and the officers to whom, the returns required by section 6 should be submitted;
.
(d) the duties and powers of Inspecting Officers appointed under section 7; and
(e) any other matter for which there is no provision or insulfiment provision in this Act and {or which provision is, in the opinion of the Government, necessary for givmg efiect to the purpose of this Act,
(3) In making a rule under sub-section (1) or sub-section (2) the Government may provide that a bieach thereof shall be punishable With fine not exceeding one thousand rupees.
(4) Every rule made under this Act and every notification issued under section ll or section 14 shall be laid, as soon as may be after it is made, before the Legislative Assembly while it is in semen for a total period of fourteen days which may be comprised in one sessron or in two successive sessmns, and if, before the expiry of the session in which it is so laid, or the session immediately followmg, the Legislative Assembly makes any modification in the rule or notification or decides that the rule or notification should not be made. the rule or notification shall thereafter have effect only in such modified form or be of no effect, as the case may be;so however that any such modification or annulment shall be without prejudice to the vaiidity of anything preViously done under that rule or notification.
)4- Power to remove dtfltmllm.—li any difficulty arises in giving effect to the proVisions of this Act in consequence ofthe transition to the said prowsions from the provmons of the enactments repealed by section 16, the Government may, by notification, make such prowsions as appear to it to be necessary or expedient for removing the dilhculty.
15. Prumlmn qfatlwri taken in good fuzz/L—No suit, prosecution or other legal proceeding shall lie against any person for anything which is in good faith, done or intended to be done under this Act.