Every [power utility] who is required to pay tax shall keep books of account in the prescribed form, and submit to the State Government or to an officer authorised by that Government in this behalf, returns in such form, and at such times, as may be prescribed, showing the units of energy sold by him and the amount of tax payable thereon and the amount of tax already paid by him.
Section 6: Licensee to keep books of account and submit returns.
The Maharashtra Tax on Sale of Electricity Act, 1963.State Act of Maharashtra · Act 21 of 1963
Where this provision sits
| Act | The Maharashtra Tax on Sale of Electricity Act, 1963. |
|---|---|
| Section | 6 |
| Marginal note | Licensee to keep books of account and submit returns. |
| Jurisdiction | State of Maharashtra |
| Status | In force as published by the source |
How this provision has been amended
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
- substituted, Mah. 21 of 2004. These words were substituted for the words "generating licensee", by Mah. 21 of 2004., s. 7.
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