Section 6 in The Bengal Electricity Duty Act, 1935
6. Obligation to keep books of account and submit returns. -
Every licensee, and every person liable to pay such duty under sub-section (4) of section 5 shall, unless he is exempt from payment of electricity duty [under sub-section (3) of section 3] [Words, figures and brackets substituted for the words, figures and brackets 'under proviso to section 3' by W.B. Act 16 of 1963.] keep books of account in the prescribed form and submit to the [State Government] [Words 'Provincial Government' first substituted for the words 'Local Government' by the Government of India (Adaptation of Indian Laws) Order, 1937, and thereafter the word 'State' substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] or to the prescribed officer returns in the prescribed form at the prescribed times, showing the units of energy [, and the gross charge, fuel surcharge and net charge for energy,] [Words inserted by W.B. Act 4 of 1993.] supplied, generated or consumed by him, as the case may be, and the amount of the duty payable thereon and recovered or paid by him under section 5.
