State Act

The Maharashtra Electricity Duty Act, 2016

11. Applicability of interest in case of delayed payment.— (1) Any sum due on account of electricity duty, if not paid to the State Government at the time and in the manner prescribed, shall be deemed to be in arrears, and thereupon, interest on such sum shall be payable at the rate of eighteen per cent. per annum for the first three months immediately after the time such sum has become due, and thereafter at the rate of twenty four per cent. per annum till such sum is paid; and the sum together with any interest thereupon, shall be recoverable either through a civil court or as an arrear of land revenue— (i) if the sum was payable under sub-section (1) of section 6, either from the consumer, or, subject to the proviso to sub-section (2), from the licensee, at the option of the State Government or any officer authorised by the State Government in this behalf ; (ii) if the sum was payable under sub-section (3) of section 6, either from the consumer or from the person supplying energy and consuming fully or partly for his own use, or as the case may be, supplying to other person, at the option of the State Government or any officer authorised by the State Government in this behalf. (2) Where the consumer or, as the case may be, the licensee or a person other than the licensee, or generating company who falls under sub-section (3) or sub-section (4) of section 6, is liable to pay electricity duty, penalty and interest, and if he makes payment of the amount which is less than the aggregate of the amount of electricity duty, penalty and interest, the amount so paid shall be first adjusted towards the amount of interest, thereafter the balance if any, towards the amount of penalty and thereafter the balance if any, towards the amount of electricity duty. (3) The State Government may, by general or special order, waive the whole or any part of interest or penalty under this section in such circumstances, subject to such terms and conditions and for such period as may be prescribed. (4) The State Government may, by general or special order, refund the whole or any part of electricity duty collected from the consumer who is eligible for exemption of electricity duty under the Act or various schemes of the Government.