(1) Licensees, appointed authorities and other persons shall provide and maintain in proper condition correct meters to record the energy generated, supplied or consumed with the exception of that which is not metered in accordance with the prevalent tariff and -for which approval of the Electricity Inspector shall be obtained in writing within two months from the date of publication of these rules in the Gazetee, for being continued as such, and shall record their readings at monthly interval or else with prior sanction of Government, at an interval of every two months :
Provided that in case of "Other persons” where metering arrangement does not exist it shall be provided within six months from the date of publication of these rules or within such period as.the Electricity Inspector may allow on the application made to him in this behalf. .
_(2) (@) The matter mentioried in sub-rule (1) shall be deemed to be correct if they conform with the requirements of sub-rule (1) and sub-rule
(2) of Rule 57 of Indian Electricity Rules, 1956. -
(6) Licensees, Appointed Authorities and other persons shall comply . with the requirements, of sub-rule (4) and sub-rule (5) of Rule 57 of the Indiza. Electricity Rules, 1956 : .
. I‘":’ov@ed that in case of "Other person" who may not have his uvl‘:‘ . esting arrangement, the Electricity Inspector may on payment of ee prescribed under Rule 7 of the Indian Electricity Rules, 1956, giitl;ler test the meter or allow it to be tested in a laboratory approved by r.8 - U.P. ELECTRICITY (DUTY) RULES, 1952 17 1[(3) In case the energy is supplied or consumed by the licensee or the Board, or is supplied by the State Government or the Central Government, the licensee or the appointed authority and in case the energy is consumed by other person, the other person shall within two calendar months following the close of the month i{n which meter readings were recorded, deposit in Government Treasury under the head :
0043—Taxes and Duties on Electricity 101—Taxes on the consumption and sale of Electricity.
the amount of duty payable in any month on the energy recorded under sub-tule (1) shall submit to the Assistant Electrical Inspector concerned the receipted copy of the Treasury Challan under intimation to the Electrical Inspector, so as to reach him withiri 10 days of the expiry of the aforesaid period of two months." .
" (4) As a result of failure to deposit the amount. of duty within the period prescribed under sub-rule (3) of this rule the interest on the amount of duty remaining unpaid, chargeable at 18 per cent per annum, shall within seven days of the close.of each month for which interest is .
chargeable, be deposited in Government Treasury through a separate treasury challan under the head of account given in sub-rule (3) and the receipted copy of the treasury challan shall be submitted to the Assistant Electrical Inspector concerned under intimation to the Electrical Inspector so as to reach him by the tenth of that month.
{5) The amount of 'penalty imposed under sub-rule (2) of Rule 11 ‘for evading or attempting to evade the payment of duty shall be deposited in Government Treasury through a separate treasury- challan under the head given in sub-rule (3) within thirty days of the date of order and the receipted copy of treasury challan shall be submitted to the Deputy Electrical Inspector so as to reach him within ten days of the deposit of the amount. .
(6) The amount of duty determined under sub-rule (3) of Rule 11 and the penalty, if any, imposed thereunder shall be deposited in Government Treasury under the head mentioned under sub-rule (3) within thirty days of the date of the order and the receipted copy of treasury challan shall be sent to the Deputy Electrical Inspector so as to reach him within ten (10) days of the deposit of the amount. .
(7) In case the receipted copy of the treasury challan in respect of the amount of duty, interest or penalty is not submitted to the appropriate fi“thoflty within the period specified in sub-rules (8), (4). (5) or (6) the ©ensee, appointed authority or the other person concerned shall also g:i’ the following amount through deposit in Government treasury under Chali;::d given in sub-rule (3) for the delay in submission of the treasury Sube, by Notification No. 500-P-3-97-24-IDP-85 dated 18 August, 1997. Published in UP. Gazere Extra Part Il Section (Kha) dated 18 August, 1997.
18 U.P. ELECTRICITY MANUAL
(i) Up toa period of 15 days
(i) More than 15 days and up to 30 days
(iit) More than 30 days gnd up to 60 days
(iv) More than 60 days 60 we . 100-
(8) In case the amount of duty, interest or penalty has been deposited in Government treasury in .excess.of the amount of duty, interest.or penalty payable appointed authority of duty, interest or penalty Inspector in writing.
under the Act, it shall not be adjusted by the licensee, or other person unless refund of such excess amount has been authorised by the Deputy Electrical