Amendment status not verified — confirm the current text below against the official source.
(1) If the State Government so directs by a general or special Records and returns. order, the Board or a licensee or a person supplying, purchasing, generating or transmitting electricity, shall maintain such records, in such form and manner, as may be prescribed showing (a) the units of electricity generated, transmitted, or received for own consumption or for supply to any consumer or licensee ; (b) the units of electricity supplied to any consumer or consumed by it or him ; (c) the amount of the electricity duty payable thereon and the electricity duty paid or recovered by him under this Act ; and (d) such other particulars, as may be prescribed. (2) The Board, the licensee, or the person generating or purchasing electricity, who has been directed under sub-section (1) to maintain records, shall submit such returns, in such form and manner and to such authority, as may be prescribed.