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Section
8 of the Bombay Electricity Duty Act, 1958,
provides for levy pof penal interest and the
electricity duty instalments not paid in time
by the electrical licensees into Governement
Treasuries. Government has authorized the Electrical
Engineer to Government and the Electrical Inspector
at Bombay, Poona and Nagpur to levy penal interest
on such delayed payment of electricity duty
instalments by the licensees.
Cases
have come to the notive of Government recently
where the licensees have made appeals to Government
against the levy of penal interest by the Electrical
Entgineer/Inspertors, for sympathetic consideration
on one or the other score. It is observed in
some cases that the licensees have withheld
payment of penal interest so demanded on the
plea that their appeal is pending with Government
- which consequently results in loss of revenue
to Government.
Although
there can be no objection to the licensees "submitting
appeal to Government against the orders of the
electrical engineer ot Government/Electrical
Inspectors, demanding peanal interest, the licensees
are hereby informed that they will have to pay
the full amount of penal interest so demanded,
before making the appeal. No appeal against
the order of the Electrical Engineers/Electrical
Inspector levying penal interest, will be entertained
by Government in future unless the amount of
penal interest levied has been paid into the
treasury and specific mention to that effect
(with challan number and date) is made in the
appeal. If the appeal is admitted the amount
of penal interest so paid could always be refunded
by Government.
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