Section 3. Notice of demand or dues not paid

Where any dues including the amount of security payable 1[ under Schedule VI to the Indian Electricity Act, 1910 or under section 47-A ] of the Electricity ²[(Supply) Act, 1948 ] are payable by a consumer to a Government Electricity Undertaking, the prescribed authority may, at any time after thirty days from the date on which such dues accrued, serve or cause to be served upon the person liable, a notice of demand stating the name of the person, the amount payable by him and the undertaking in respect of which it is due. Explanation (1)— The sending of the notice by registered post shall be deemed to be sufficient service on the person concerned. Explanation (2)— A sum due to a Government Electrical Undertaking shall be deemed to have accrued on the expiry of the date mentioned in the bill for payment of the dues.