(1) Every person or generating company or a licensee liable to pay duty under section 3 or section 3-B shall maintain the books of accounts in the prescribed form and shall submit the returns showing the units of energy generated and the Units of energy consumed in auxiliaries of a generating plant and the energy consumed for their own purposes, energy sold to the consumers and the amount payable in respect of such energy consumed or
20. Inserted by Act No.14 of 2003.
21. Substituted by Act No.14 of 2003.
Levy of a duty on certain energy generated and consumed.
Maintenance of books of accounts and submission of returns and installation of meters.
6 [Act No.V of 1939] sold as the case may be, to such officer, in such form and at such time as may be prescribed.
(2) The energy generated or the energy consumed or sold shall be measured by the energy meters installed at such point and in such manner as may be prescribed.]