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.
Section 5: Person consuming energy, etc. to keep books of account and submit returns
The Goa Electricity Duty Act, 1986State Act of Goa · Act 7 of 1986
Where this provision sits
| Act | The Goa Electricity Duty Act, 1986 |
|---|---|
| Section | 5 |
| Marginal note | Person consuming energy, etc. to keep books of account and submit returns |
| Jurisdiction | State of Goa |
| Status | In force as published by the source |
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