(1) An Inspecting Officer shall as often as may be necessary inspect the books of accounts kept and returns submitted by a licensee, appointed authority or other person, under Rules 7 and 8 respectively and apply a detailed test of individual entries for verifying in the particulars noted by the licensee, appointed authority or other person. so far as they are connected with the levy and payment of duty and shall also verify all entries and records relating to— ® s ¢
(i) exemption from duty, and wE
(ii) adjustments, authorised and actually effected by the licénsee, appointed authority or other person :
(2) The Deputy Electrical Inspector, after giving the licensee, appointed authority of the Board and other persons reasonable opportunity of being heard, shall determine the amount of penalty to be imposed for evading or attempting to evade the payment, of duty assess - the amount of duty for such period and notify the amount of duty/penalty in writing to the licensee. appointed authority or other person as the case may be. P
(3) The Deputy Electrical Inspector after giving reasonable opportunity to the licensee, appointed authority or other person of being heard, in the event of any of the seals fixed on the meter by an inspecting officer under sub-rule (b) of Rule 10 being found broken at the time of any subsequent inspection, shall estimate the amount of thefenergfs'upplle'd or constimed during the perlod between the date of affixing the seal and the date on which the same is found tampered, He shall also determine the amount of penalty to be tmposed for such default and notify to the licensee, appointed authority or other person, in writing the amount of penalty as well as of the duty payable,
1. Subs. by Notification No. 500-P-3-97-24-IDP-85 dated 18th August, 1997.
R. 18-B] U.P. ELECTRICITY (DUTY) RULES, 1952 23