5. Every
licensee, and every person not being a licensee who
supplies energy free of charge as mentioned in
sub-section (2) of section 4, and every other person
who is liable to pay electricity duty under
sub-section (5) of section 4 shall, save in respect
of energy exempt from electricity duty under
sub-section (2) of section 3, keep books of account
in the prescribed form and submit to the State
Government or to the prescribed officer returns in
such form and at such times as any be prescribed,
showing the units of energy supplied by him to each
consumer, or as the case may be, consumed by him and
the amount of the duty payable thereon and recovered
or paid by him under section 4.
(1) The State
Government may, by notification in the Official
Gazette, appoint. any persons as it thinks fit,
having the prescribed qualifications to be
Inspectors for the purposes of this Act.
(2) Every
Inspector shall be deemed to be a public servant
within the meaning of section 21 of the Indian Penal
Code.
(1) Subject to the
provisions of any rules made by the State Government
in this behalf, an Inspector may—
(i) require
production for inspection of such books and records
as may be necessary for ascertaining or verifying
the amount of electricity duty livable under the
Act;
(ii) enter and
search any premises where energy is, or is believed
to be supplied for the purpose of—
(a) verifying the
statements made in the books of account kept, and
returns submitted, under section 5,
(b) testing the
reading of meters,
(c) verifying the
particulars required in connection with the levy of
electricity duty;
(iii) exercise
such other powers and perform such other duties as
may be necessary for carrying out the purposes of
this Act or the rules made thereunder.
(2) All searches
made under sub-section (1) shall be made in
accordance with the provisions of the Code of
Criminal Procedure, 1898.
8. Any sum
due on account of electricity duty, if not paid at
the time and in the manner prescribed shall be
deemed to be in arrears, and there upon such interest
(not exceeding, 1[24 per cent per annum]) which the
State Government may by general or special order fix
shall be payable on such sum; and the sum together
with any interest thereon, shall be recoverable
either through a civil court or as an arrear of land
revenue—
(a) if the sum was
payable under sub-section (1) of section 4, either
from the consumer, or, subject to the proviso to the
said sub-section, from the licensee, at the option
of the State Government.
if the sum was payable under sub-section (2)
of section 4, either from the consumers or from
the person supplying energy free of charge at
the option of the State Government.
if the sum was
payable under sub—section (5) of section 4 2[from
the licensee or as the case may b- ] from the person
who generates energy for his own use.
These figures and words were substituted for
the figures and words "12 per
cent per annum'' by Guj. 4 of 1987, s.2.
These words were inserted by Guj. 20 of
1968, s. 5.
