(1) The books of account to be kept by a licensee of each consumer under section 5 of the Act shall be in Form-A and Form-D and shall contain the following particulars, namely:-
(i) number of units of electricity belonging to him, and belonging to others if any supplied for different classes of consumers specified in the notification under section 3 of the Act;
(ii) description of the premises to which the electricity is supplied;
(iii) amount of electricity tax with the rate of charges collected and not collected shown separately in respect of the different classes of consumers; and
(iv) date of disconnecting the supply of electricity on failure of payment of electricity tax.
Provided that the licensee may furnish particulars specified at item (ii) above in a separate statement to the satisfaction of the Inspecting Officer.
(2) The books of account to be kept by a non-licensee under section 5 shall be in Form –F and shall contain the following particulars, namely:-
(i) place of generation of electricity and total units of electricity generated;
(ii) number of units of electricity consumed for auxiliary consumption and the amount of tax payable thereon;
(iii) number of units of electricity consumed by himself and the amount of tax payable thereon; and
(iv) number of units of electricity; supplied by him to others,-
(a) through licensees grid; and
(b) through dedicated transmission lines. and the amount of tax payable and recovered thereon.
(3) The books of accounts to be kept by a licensee or a non licensee under section 5 of the Act shall be maintained up to date in a register for a minimum period of five years. All the entries shall be made in ball point pen duly signed by the owner of the installation or the authorized signatory. No entries shall be erased or effaced or over written, incorrect entries shall be scored out under attestation and correct entries shall be made.
Provided that where an appeal under the Act is pending for disposal , the Licensee or Non licensee as the case may be shall maintain and keep the books of accounts until the disposal of such appeal.