Section 7. Recovery of electricity duty, etc.

1[7. (1) Any sum due on account of electricity duty or interest or penal duty under section 3, section 4 or section 4-B, if not paid within the prescribed period to the State Government, shall be recoverable as an arrear of land revenue - (a) in the case of energy supplied to consumed by a licensee, from the licensee ; (b) in the case of energy supplied or consumed by the Board, from the Board ; and (c) in the case of energy consumed by any other person generating it, from the person liable to pay such duty under this Act. (2) Without prejudice to the provisions of sub-section (I), the State Government may,- (a) in the case of any such sum as aforesaid being due from licensee or the Board, deduct the sum from any amount payable by the State Government to the licensee or the Board's or (b) in the case of any such sum as aforesaid being due from a licensee, require the Board to deduct the sum from any amount payable by the Board to the licensee and to pay the sum so deducted to the State Government.]2