Amendment status not verified — confirm the current text below against the official source.
A licensee, who is liable to pay electricity duty under section 4, shall, unless he is exempt from payment of such duty under the proviso to section 3, keep books of account in the prescribed form and submit to the State Government or to the prescribed offcer returns in the prescribed form at the prescribed time, showing the units of energy supplied, received or consumed by him, as the case may be, and the amount of the duty payable thereon and recovered or paid by him under section 4. Inspecting 8. (1) The State Government may, by notification in the Official officers. Gazette, appoint inspecting officers to inspect books of account required by section 7 to be kept and such officers shall perform such duties and exercise such powers as may be prescribed for the purpose carrying into effect the provisions of this Act and the rules made thereunder. 18 The West Bengal Duty on Inter-State River Valley Authority Electricity Act, 1973. VII of 1973.1 (Sections 9-11.) (2) Every officer appointed under this section shall be deemed to be a public servant within the meaning of section 21 of the 45 of 1860. Indian Penal Code.