(1) If the State Government so directs by a general or special order a licensee or an appointed authority [or other person liable to pay electricity duty] 2 shall maintain such record in such manner and form as may be prescribed showing--
(i) the units of energy generated, or received by it for [transmission or supply;]
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(ii) the units of energy supplied to the consumers or consumed by him ;
[(iii) the amount of electricity duty payable separately on each category of consumption and the amount recovered under section 4-A.]
4 [(iii-a) the amount of interest, if any, payable under section 4 and the amount of penal duty, if any, determined under section 4-B;]
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(iv) such other particulars as may be prescribed.
(2) [Every person] 6 who has been directed under sub-section (i) to maintain a record, shall submit such returns in such form and manner [to such authority and within such period] 7 as may be prescribed.
(3) The amount of energy shall for purposes of clauses (i) and (ii) of sub-section
(1) be ascertained in such manner as may be prescribed.
1. Subs by section of U. P. Act no. 2 of 1971.
2. Ins. by s. 6 (i) (a) of U. P. Act no. 2 of 1971.
3. Subs. by s. 6 (1) (b) ibid.
4. Subs by section 6 (1) (c) ibdi.
5. Subs by section 6 (1) (d) ibdi.
6. Subs by section 6 (2) ibdi.
7. Subs by section 6 (2) ibdi.
8. Substituted by section 3 of U.P. Act No. 26 of 1999.
100 [The U. P. Electricity (Duty) Act, 1952] [Section 6-8] Inspecting officers