(1) Where any consumer fails or neglects to pay at the prescribed time and in the prescribed manner the amount of electricity duty due from him, the licensee may, without prejudice to the rights of the State Government to receive the amount under section 9, and after giving not less than seven clear days' notice in writing to such person, cut off the supply of energy to such person, and he may, for that purpose, exercise the power conferred on a licensee by sub-section (1) of section 24 of the Indian Electricity Act, 1910, for recovery of any charge or sum due 9 of 19 la in respect of energy supplied by him.
(2) The licensee shall be entitled, for his cost of collection of the duty, to a rebate of such percentage as may be determined by the State Government on the amount of the duty collected and paid by him under section 4.
7. A licensee, who is liable to pay electricity duty under section 4, shall, unless he is exempt from payment of such duty under the proviso to section 3, keep books of account in the prescribed form and submit to the State Government or to the prescribed offcer returns in the prescribed form at the prescribed time, showing the units of energy supplied, received or consumed by him, as the case may be, and the amount of the duty payable thereon and recovered or paid by him under section 4.
Inspecting 8. (1) The State Government may, by notification in the Official officers. Gazette, appoint inspecting officers to inspect books of account required by section 7 to be kept and such officers shall perform such duties and exercise such powers as may be prescribed for the purpose carrying into effect the provisions of this Act and the rules made thereunder.
18 The West Bengal Duty on Inter-State River Valley Authority Electricity Act, 1973.
VII of 1973.1 (Sections 9-11.)
(2) Every officer appointed under this section shall be deemed to be a public servant within the meaning of section 21 of the 45 of 1860. Indian Penal Code.
9. Any sum due on account of electricity duty if not paid at the Recoveries.
prescribed time and in the prescribed manner, shall be recoverable as a public demand—
(a) in the case of energy supplied by a licensee, at the discretion of the State Government, either from the consumer, or, subject to the proviso to clause (a) of section 4, from the licensee;
(b) in the case of other energy, from the person or inter-State river valley authority liable to pay such duty under clause
(b) or clause (c) of section 4.