Section 4(1) in Andhra Pradesh Electricity Duty Act, 1939
(1)Every person or generating company or a licensee liable to pay duty under section 3 or section 3B shall maintain the books of accounts in the prescribed form and shall submit the returns showing the units of energy generated and the Units of energy consumed in auxiliaries of a generating plant and the energy consumed for their own purposes, energy sold to the consumers and the amount payable in respect of such energy consumed or sold, as the case may be, to such officer, in such form and at such time as may be prescribed.
