Section 5(1) in The Jammu and Kashmir Electricity (Duty) Act, 1963
(1)If the Government so directs by a general or special order, a person generating energy for his own use or consumption shall maintain such record and in such form and manners may be prescribed showing,-(a)the units of energy generated by him;(b)the units of energy consumed by him;(c)the amount of the duty payable thereon and the duty paid by him under this Act; and(d)such other particulars as may be prescribed.
