(1) The electricity duty shall be paid in such manner and within such period as may be prescribed, to the State Government-
(a) where the energy is supplied or consumed by a licence, by the licensee;
(b) where the energy is supplied by the State Government or the Central Government or is supplied or consumed by the Board, by the appointed authority; and
(c) where the energy is consumed by any other person from his own source of generation, -------- by the person generating such energy.
(2) Where the amount of electricity duty is not paid to the State Government within the prescribed period as aforesaid, the licensee, the Board or other person mentioned in clause (c) of sub-section (1), as the case may be shall be liable to pay within such period as may be prescribed, interest at the rate of eighteen per cent per annum on the amount of electricity duty remaining unpaid until payment thereof is made.
Reimbursement of electricity duty from consumers Act IX of 1910 4-A (1) The amount of electricity duty payable under section 3 on the energy supplied to a consumer by a licencee the State Government, the Central Government, or the Board, may be re-covered by the licensee or the appointed authority, as the case may be, from the consumer.
(2) For the purpose of recovering the amount of electricity duty from the consumer, the licensee or the appointed authority, all the case may be, may, without prejudice to any other mode of recovery, exercise the powers conferred on the licensee under sub-section (1) of section 24 of the Indian Electricity Act, 1910, as if the duty were charge or sum due in respect of energy supplied to such consumer.
1. Subs by section 3 of U.P. Act no. 2 of 1971.
2. Omitted by section 4 ibid.
3. Subs by section 2 of U.P. Act No. 12 of 1982.
99 [The U. P. Electricity (Duty) Act, 1952] [Section 4B-5] Penal duty to be paid in certain cases 4-B (1) If in the opinion of an authority prescribed in that behalf, the licensee, the Board of other person liable to pay electricity duty evades or attempts to evade the payment of the duty, whether by maintaining false records, submitting false returns, concealing the energy supplied or consumed, or by any other means, the licensee, the Board or other person, as the case may be, shall pay by way of penalty within such time as may be prescribed, in addition to the said duty, a sum, not exceeding four times the amount of duty so evaded or attempted to be evaded, to be determined by such authority :
Provided that no action Under this sub-section shall be taken without giving a reasonable opportunity of being heard to the licensee, the Board, of such other person.
(2) An appeal shall lie from an order passed under sub-section (1) to such authority, within such period, and on payment of such fee, its maybe prescribed.
(3) The appellate authority may confirm, set aside or modify the order appealed from, and pending the disposal of the appeal, stay the operation of the order wholly or partially and on such terms as it thinks fit.]
1 Records and returns