(1) Any sum due on account of electricity duty or interest or penal duty under section 3, section 4 or section 4-B, if not paid within the prescribed period to the State Government, shall be recoverable as an arrear of land revenue --
(a) in the case of energy supplied to consumed by a licensee, from the licensee ;
(b) in the case of energy supplied or consumed by the Board, from the Board; and
(c) in the case of energy consumed by any other person generating it, from the person liable to pay such duty under this Act.
(2) Without prejudice to the provisions of sub-section (1), the State Government may,
(a) in the case of any such sum as aforesaid being due from a licensee or the Board, deduct the sum from any amount payable by the State Government to the licensee or the Board's; or
(b) in the case of any such sum as aforesaid being due from a licensee, require the Board to deduct the sum from any amount payable by the Board to the licensee and to pay the sum so deducted to the State Government.]
1 Penalties 8. [(1)] 2 If any person-
(a) required by section 5 to keep record or to submit returns fails to keep or submit the same in the prescribed manner or form; or
(b) intentionally obstructs an inspecting officer appointed under section 6 in the exercise of his powers and duties under this Act and the rules; or
(c) contrivances any rule, he shall be liable, on conviction before a Magistrate, to a fine not exceeding two hundred rupees.
1. Substituted by section 7 of U.P. Act No. 2 of 1971.
2. Renumbered as sub-section (1) by section 8 of U.P. Act no. 2 of 1971.
101 [The U. P. Electricity (Duty) Act, 1952] [Section 8A-10] [(2) If any person keeps any record or submits any return specified in section 5, which he knows or has reasonable cause to believe to be false, or not true in any material particular, he shall be punishable with a fine not exceeding one thousand rupees.]
1 Cognizance of offences 8-A No court shall take cognizance of an offence under this Act except on a complaint made by such officer as may be prescribed.
Offences by companies 8-B (1) If the person committing an offence under this Act is a company, the company as well as every person incharge of, and responsible to, the company for the conduct of its business, at the time of the commission of the offence, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly :
Provided that nothing contained in this sub-section shall render any such person liable to any punishment if be proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or that the commission of the offence is attributable to any neglect on the part of any managing agents, Secretaries and Treasurers, Director, Manager, Secretary or other officer, such managing agents, Secretaries and Treasurers, 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.
Explanation-- For the purposes of this section-
(a) "company" means any body corporate and includes in firm or other association of individuals; and
(b) "director", in relation to a firm, means a partner in the firm.
Protection for acts done in good faith 8-C No suit, prosecution or other legal proceeding shall lie against an officer or servant of the State Government for anything which is in good faith done or intended to be done in pursuance of any, provision of this Act or of any rule or order made thereunder] 2
9. [XXX] 3
1. Insertion by section 8 of U. P. Act No, 2 of 1971.
2. Insert. by section 9 ibid.
3. Omitted by section 10 ibid 102 [The U. P. Electricity (Duty) Act, 1952] [Section 10] [Power to make rules