(1) Where any energy—
(a) received by a person (other than a licensee) is supplied by such person to any of his employees or to any other person, or
(b) is consumed by an inter-State river valley authority by supplying it to any premises owned or controlled by it, which is in the occupation—
(i) of any of its employees for residential purposes, or
(ii) of any other person, cs
(iii) of both, such person or authority shall be entitled to recover an amount, equal to the amount of the electricity duty payable under section 3, from the employee or other person to whom such energy was supplied:
Provided that nothing shall be recoverable under this sub-section from an employee referred to in clause (a) or clause
(b), if the employee has not used in any one month more units of energy than the units exempted, in the case of a consumer, under clause (6) of the Second Schedule.
(2) Where an amount equal to the amount of the electricity duty payable under section 3 in respect of any energy used by an employee is not recoverable from him by reason of the proviso to sub-section (1), Right to recover electricity duty in respect of energy supplied to certain persons.
17 The West Bengal Duty on Inter-State River Valley Authority Electricity Act, 1973.
[West Ben. Act (Sections 6-8.)
Power of licensee to recover electricity duty from consumers.
Obligation of licensees to keep books of account and submit returns.
the person (other than a licensee) or an inter-State river valley authority, as the case may be, supplying such energy, shall, notwithstanding anything contained in clause (b) or clause (c) of section 4, be entitled to deduct, the amount not so recoverable, from the amount of the electricity duty payable by him or it under section 3.
(3) The person referred to in clause (b) of section 4 or the inter-State river valley authority referred to in clause (c) of section 4 shall be entitled to remission of duty payable by him or by it in respect of the amount which he or it has been unable to recover under sub-section (1).
(4) Every authority or person referred to in this section shall, for the purposes of determining the amount liable to be deducted under subsection (2) or the amount of remission of duty under sub-section (3) maintain such records and registers as may be prescribed.