Section 7: Power of entry of Inspecting Officers

Notwithstanding the requirements to produce books and records as required under rule 6, an Inspecting Officer may enter any premises, where electricity is, or is believed to be supplied by a licensee, or supplied or consumed by a non-licensee for the purpose of,-

(i) verifying the entries made in the books of account kept and returns filed by the licensee or non-licensee as the case may be;

(ii) verifying the amount of electricity consumed or supplied, as against recording of the Energy meters; and

(iii) verifying the particulars required in connection with the levy of electricity tax.