Section 69. Collection and payment of tax on consumption of electricity.

(1) The 1[fee] on consumption of electricity referred to in clause (viii) of sub-section (1) of section 66 shall be collected by the Power Development Department or by any other person, as the case may be, supplying electricity for consumption in municipal limits and paid to the municipality concerned : Provided that where any person generates electricity for his own use or consumption it shall be paid by such person. (2) Such tax shall be collected and paid in the manner as may be prescribed by Government under rules. (3) Such 1[fee] shall not be leviable on the consumption of electricity by the Government of India or where it is consumed in the construction, maintenance or operation of any railway by the Government of India.