Section 5.: Collection of electricity duty.

(1) The electricity duty shall be collected from the consumer and paid to the State Government by the supplier: Provided that, where the amount of electricity duty collected by the supplier from the consumer is not paid to the State Government within the prescribed period, the supplier shall be liable to pay interest at the rate of 12.5 per annum on the amount of electricity duty remaining so unpaid until the payment thereof is made. (2) The duty and the interest, if any, so payable shall be a first charge on the amount recoverable by the supplier for the energy supplied by him and shall be a debt due by him to the State Government. (3) Where any consumer fails or neglects to pay, within the prescribed time and in the prescribed manner, the amount of electricity duty due from him, the supplier may, without prejudice to the right of the State Government to recover the amount under section 8 and after giving not less than seven days clear notice in writing to such consumer, cut off the supply of energy to such consumer. (4) The supplier 1and the person supplying energy free of charge may, for the purpose of sub-section (2), exercise the powers conferred on a licencee under sub-section (1) of section 24 of the India Electricity Act, 1910 (Central Act 9 of 1910), as if the duty was a charge of sum due in respect of energy supplied to such consumer. 1(5) Every person, other than a supplier, who generates energy and supplies the same to any other person free of charge, shall collect and pay to the State Government, at the time and in the manner prescribed, the electricity duty payable under this Act on the units of energy consumed by the other person. Provided that where the amount of electricity duty collected by such person is not paid to the State Government within the prescribed period, he shall be liable to pay interest at the rate of 12.5 per annum on the amount of electricity duty remaining so unpaid until the payment thereof is made. (6) Every person, other than a supplier, who generates energy and supplies the same to any other person free of charge, shall collect and pay to the State Government, at the time and in the manner prescribed, the electricity duty payable under this Act on the units of energy consumed by the other person. Provided that where the amount of electricity duty collected by such person is not paid to the State Government within the prescribed period, he shall be liable to pay interest at the rate of 12.5 per annum on the amount of electricity duty remaining so unpaid until the payment thereof is made