Amendment status not verified — confirm the current text below against the official source.
Person consuming energy, etc. to keep books of account and submit returns.— Every person who is liable to pay proper duty under sub-section (3) of section 4 shall, save in respect of energy exempt from duty under sub-section (2) of section 3, keep books of account in the prescribed form and submit to the Department, returns in such form and at such times as may be prescribed, showing the units of energy consumed by him and the amount of the duty payable thereon and recovered or paid by him under section 4.