(1) Every licensee shall collect and pay to the State Government at the time and in the manner prescribed, the proper electricity duty payable under this Act, based on- (i) the consumption charges in respect of energy supplied by him to consumers classified under clause (a) of sub-section (1) of section 3, as per Schedule A; (ii) the units of energy consumed in respect of energy supplied by wheeling to the consumers availing open access facility classified under clause (c) of sub-section (1) of section 3, as per Schedule C and also as per prevailing rates of consumption charges of distribution company or licensee which are mentioned in Schedule A. (2) The duty so payable shall be a first charge on the amount recoverable by the licensee for the energy supplied or wheeled by him, and shall be a debt due by him to the State Government : Provided that, where the licensee has been unable to recover his dues for the energy supplied or wheeled by him, he shall not be liable to pay the duty in respect of the energy so supplied. (3) Every person, who falls under clause (b) of sub-section (1) of section 3, who consumes the energy fully or partly for his own use or supplies to any other person or persons, shall pay to the State Government, at the time and in the manner prescribed, the proper electricity duty payable under this Act in respect of the energy consumed by him or by the consumers to whom he has supplied energy, as per Schedule B. He may recover the portion of the electricity duty on the energy consumed by the other person or persons to whom he has supplied energy. (4) Every person, not being a licensee or generating company, who falls under clause (c) of sub-section (1) of section 3, consumes energy and utilises fully or partly for his own use or supplies to any other person or persons, shall pay to the State Government, through the licensee, at the time and in the manner prescribed, the proper electricity duty payable under this Act in respect of energy consumed by him or by the consumers to whom he has supplied energy, as per Schedule C. He may recover the portion of the electricity duty on the energy consumed by the other person or persons to whom he has supplied the energy : Provided that, where a person falling under sub-section (3) or sub-section (4) has been unable to recover his dues for the energy supplied by him to any other person or persons, he shall be liable to pay the duty in respect of the energy so supplied. (5) Nothing contained in sub-sections (3) and (4) shall apply if the energy is supplied to the licensee. (6) Where any person fails or neglects to pay, at the time and in the manner prescribed, the amount of electricity duty due from him, the licensee, or as the case may be, the person supplying energy, may, without prejudice to the right of the State Government to recover the amount under section 11, deduct such amount of electricity duty from the amount, if any, on account of deposit or refund due, with the licensee or the person supplying energy, after giving not less than seven clear days’ notice in writing to such consumer or person to whom energy is supplied, cut off the supply of
<span style="margin-left:15px;"></span>(<i>1</i>) Every licensee shall collect and pay to the State Government at the time and in the manner prescribed, the proper electricity duty payable under this Act, based on-<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><i>(i)</i> the consumption charges in respect of energy supplied by him to consumers classified under clause (<i>a</i>) of sub-section (<i>1</i>) of section 3, as per Schedule A;<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>ii</i>) the units of energy consumed in respect of energy supplied by wheeling to the consumers availing open access facility classified under clause (<i>c</i>) of sub-section (<i>1</i>) of section 3, as per Schedule C and also as per prevailing rates of consumption charges of distribution company or licensee which are mentioned in Schedule A.<br> <span style="margin-left:15px;"></span>(<i>2</i>) The duty so payable shall be a first charge on the amount recoverable by the licensee for the energy supplied or wheeled by him, and shall be a debt due by him to the State Government :<br> <span style="margin-left:15px;"></span>Provided that, where the licensee has been unable to recover his dues for the energy supplied or wheeled by him, he shall not be liable to pay the duty in respect of the energy so supplied.<br> <span style="margin-left:15px;"></span>(<i>3</i>) Every person, who falls under clause <i>(b)</i> of sub-section (<i>1</i>) of section 3, who consumes the energy fully or partly for his own use or supplies to any other person or persons, shall pay to the State Government, at the time and in the manner prescribed, the proper electricity duty payable under this Act in respect of the energy consumed by him or by the consumers to whom he has supplied energy, as per Schedule B. He may recover the portion of the electricity duty on the energy consumed by the other person or persons to whom he has supplied energy.<br> <span style="margin-left:15px;"></span>(<i>4</i>) Every person, not being a licensee or generating company, who falls under clause (<i>c</i>) of sub-section (<i>1</i>) of section 3, consumes energy and utilises fully or partly for his own use or supplies to any other person or persons, shall pay to the State Government, through the licensee, at the time and in the manner prescribed, the proper electricity duty payable under this Act in respect of energy consumed by him or by the consumers to whom he has supplied energy, as per Schedule C. He may recover the portion of the electricity duty on the energy consumed by the other person or persons to whom he has supplied the energy :<br> <span style="margin-left:15px;"></span>Provided that, where a person falling under sub-section (<i>3</i>) or sub-section (<i>4</i>) has been unable to recover his dues for the energy supplied by him to any other person or persons, he shall be liable to pay the duty in respect of the energy so supplied.<br> <span style="margin-left:15px;"></span>(<i>5</i>) Nothing contained in sub-sections (<i>3</i>) and (<i>4</i>) shall apply if the energy is supplied to the licensee.<br> <span style="margin-left:15px;"></span>(<i>6</i>) Where any person fails or neglects to pay, at the time and in the manner prescribed, the amount of electricity duty due from him, the licensee, or as the case may be, the person supplying energy, may, without prejudice to the right of the State Government to recover the amount under section 11, deduct such amount of electricity duty from the amount, if any, on account of deposit or refund due, with the licensee or the person supplying energy, after giving not less than seven clear days’ notice in writing to such consumer or person to whom energy is supplied, cut off the supply of <br>