Administration Manual - B.E.S.T. Undertaking.

There is another summary prepared by the Consumers Department for
Agreemental Accounts. However, the summary cannot be tallied as
above, since the charges under different Agreemental accounts are not
uniform.
8.7.32 Checking of Electricity Duty Bills:
863
Under the Indian Electricity Act, the Licensee (Viz. The Undertaking) is
required to bill duty on units consumed along with cost of energy and to collect the
same on behalf of the Government (For this work, the Government pays to the
Undertaking service charges at Rs.45/- per 100 consumers per annum based on the
total number of consumers at the beginning of each financial year).
As per provisions of the Indian Electricity Act, total duty billed in a
particular moth is remitted to the Government in the following month
in 3 instalments before the prescribed time limit, failing which penal
interest at the rate prescribed is charged by the Government.
The amount to be paid in respect of each of first two instalments is
arrived at as follows:
Total duty billed for the last one financial year ÷ 12
i.e. the average duty paid per month for the last 1 year. Each of the first two
monthly instalments is thus fixed for the financial year.
The total duty billed during a month is paid in the following month as
under:-
1 st Instalment (Fixed)
2 nd Instalment (Fixed)
3 rd Instalment Total duty billed less the total amount of first
two instalments already paid.