Section 13(2) in The M.P. Vidyut Pradaya Upakram (Arjan) Adhiniyam, 1974
(2)The Special Officer shall determine and assess the gross amount and deductions, as specified in Sections 11 and 12 and shall determine and assess the amount payable to the licensee by deducting the total amount of deductions from the gross amount:Provided that the deductions towards amounts specified in clauses (p) and (q) of Section 12 shall be as specified by the competent authorities under the various enactments governing such taxes, duties, cess, rates or any other amount.
