(1) The following monthly returns shall be filed, to the inspecting Officer in duplicate by a licensee with one copy to the Deputy Commissioner of the District under section 5 of the Act within two months after the expiry of the month for which electricity is consumed in,-
(i) returns showing the units of electricity supplied, electricity tax recovered thereon and paid to Government during the month in Form B;
(ii) returns showing the particulars of the consumers of electricity who have defaulted in payment of electricity tax during the month in Form C;
(iii) returns showing the particulars of person to whom electricity supplied by licensee belonging to non licensee, and the amount of electricity tax recovered and paid to Government during the month in Form D;
(iv) a statement showing the demand, collection and balance of electricity tax of each division for the month in Form E; and
(v) statement showing the details of withdrawal/adjustment of excess tax remitted in Form-E1
(2) The monthly returns in Form G shall be filed by non-licensee in duplicate to the inspecting Officer with one copy to the Deputy Commissioner of the District under section 5 of the Act within a period of 30 days from the end of that consumption month, showing the particulars of electricity generated, Auxiliary consumption, captive consumption, sale through grid or through dedicated transmission line and also tax paid details
(3) Every licensee or non licensee shall furnish Original copies of the Challan or Receipt as a satisfactory proof of the remittance of such tax along with the returns.
(4) On receipt of returns filed under this rule, the inspecting officer in this behalf may verify and assess the returns.
(5) A demand in Form -H shall be served based on the assessment as and when an amount is due based on the assessment, the licensee or non licensee shall thereupon pay the amount along with applicable rate of interest.
(6) In case of non filling of the returns by the licensee or non-licensee, notice shall be issued in Form-I.