Section 8(2) in Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003
(2)If due to mistake, omission or oversight or due to incorrect information furnished by the consumer or omission by the consumer to give notice of any change in the data previously furnished, the licensee fails to include, in his bill of charges, for any one month, tax or the correct amount of tax payable by the consumer, then the licensee shall include the same after necessary adjustment if any, as a separate item in his bill of charges for any subsequent month and recover the same.
