(1) Every licensee and non licensee shall provide energy meters, metering Current Transformers and Potential Transformers conforming to Bureau of India Standards and shall install as per Central Electricity Authority Regulations by providing covered metal Clad Box designed and specified by the licensee/ Inspecting officer ,as the case may be, to facilitate sealing of Energy meters, Current Transformers and Potential Transformers.
(2) An Inspecting Officer shall have power to enter the premises of any consumer at any time for the purpose of inspecting the Energy meter and verifying the correctness of readings and for ensuring conformity with sub-rule (1).
(3) If any Inspecting Officer has reason to doubt the accuracy of any Energy meter installed under sub-rule (1), he shall,-
(a) refer the Energy meter to the licensee in respect of such Energy meters provided by the licensee to test the Energy meter in his presence.
(b) get the same tested in his presence as well as the Consumer by the authorized agency and the report shall be served on all concerned. The results of the tests so carried out shall be final. Assessment of the tax Liability shall be based on such test report of the Energy meter.
(4) In case, where the consumer disputes the Energy meter to be tested, the inspecting officer shall refer the matter to the Chief Electrical Inspector to Government.