https://www.taxtmi.com/caselaws?id=187077 Electricity tax collected from consumers under the Tamil Nadu Electricity (Taxation on Consumption) Act, 1962 is a Government levy, and the licensee is only obliged to collect and remit it. Interest for delay under the statutory scheme attaches to the tax arrears payable to the Government, not to the board as its own dues. The board's supply-condition power to recover belated payment surcharge applies to sums due to it, such as consumption charges, but not to electricity tax. The Madras High Court therefore held that belated payment surcharge could not be levied on arrears of electricity tax and set aside the demand. en-us Thu, 18 Jun 2009 00:00:00 +0530 Thu, 01 Mar 2018 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187077 Electricity tax collected from consumers under the Tamil Nadu Electricity (Taxation on Consumption) Act, 1962 is a Government levy, and the licensee is only obliged to collect and remit it. Interest for delay under the statutory scheme attaches to the tax arrears payable to the Government, not to the board as its own dues. The board's supply-condition power to recover belated payment surcharge applies to sums due to it, such as consumption charges, but not to electricity tax. The Madras High Court therefore held that belated payment surcharge could not be levied on arrears of electricity tax and set aside the demand. Case-Laws Indian Laws Thu, 18 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187077