Where a duty is found irrecoverable wholly or in part, even after careful and diligent attempts to recover it, it may be.
written off by the Government.
. 27. Keeping of books of account.—The books of accounts kept by licensee, appointed authority and other person at his local office under ‘Section 5 of the said Act shall contain the following particylars’:
(a) Details including meter readings to show the amount of energy generated, purchased, distributed and consumed.
(b) Name and service connection number of the person ,cbnsummg or supplying energy. X
(c) Brief description of the premises where the energy is consumed or supplied and the purpose for which energy is consumed.
(d) Date and manth of recording meter reading and the units supplied or consumed separately for each category.
(e) Rates of supply for each categary.
() Detatls of the energy generated, supplied or consumed in each category which 1s exempt from duty under the Act.
1. Subs. by Notification No. 500-P-3-97-24-IDP-85 dated 18 August 1997.
2. - Subs. by Notification No. 600-P-3-97-24-IDP-85 dated 18th August 1897.
R. 9] U.P. ELECTRICITY (DUTY) RULES, 1952 : 21 (g9} Amount of duty payable and th : particular y e amount deposited and 'lts
(h) Date of depositing the duty and the number of tre [ asury challan through which it has been deposited. - () Amount of duty realized from the consumers and fits particulars.
In addition to the particulars mentioned above following particulars shall also be kept by the licensees, appointed authorities of the Board and other persons :
(i) Date of depositing the amount of interest and the number of treasury challan through which it has been deposited.
(it)) Particulars of the amount deposited as penalty imposed
(iv) Date and number of the treasury challan through which the .
amount of penalty imposed has been deposited :
Provided that the aforesaid particulars of accounts for the energy supplied to the State Government or the Central Government may, in place of the office of appointed authority, be maintained at the office-of other officer, but shall be produced at the office of the appointed authority for inspection on such date which shall be fixed by -the Assistant Electrical Inspector and shail be intimated to the appointed authority. R In[g, Submission of Returns.—A licensee, appointed authority or other person shall submit to the Electrical Inspector— {a) return in duplicate, in form ‘A’ annexed hereto within 60 days after the expiry of the half year to which the return pertains, .
and '
(b) return in duplicate in form 'B' annexed hereto within 3 month of the close of the financial year on 31st March."
2[9, Inspection of books of account.—An Inspecting Officer appointed under Section 6 of the Act, may, at any time, require a licensee, appointed authority or other person to produce for inspection at the registered or other office of licensee, appointed authority or other person such books and records in his possession or control'as may be necessary for ascertaining or verifying the amount of duty leviable by him under the Act.]
\
1. Subs. by Notification No, 500-P-3-87-24-IDP-85 dated 18th August, 1997.
2. Rules, 10, 11, 12, 13, 13-A, 13-B, 14 and 16 subs. by Notification No. 678 V/XXIII-PB- 179-170, dated 6-5-1971. .
22 U.P. ELECTRICITY MANUAL ‘IR 10