Section 5 in The Maharashtra Electricity Duty Act, 1958
5. Licence etc. to keep books of account and submit returns.
- Every licensee, and every person not being a licensee who supplies energy free of charge as mentioned in sub-section (2) of section 4,and every other person who is liable to pay electricity duty under sub-section (5) of section 4 shall, save in respect of energy exempt from electricity duty under sub-section (2) of section 3, keep books of account in the prescribed form and submit to the State Government or to the prescribed officer returns in such form, and at such times as may be prescribed, showing the units of energy supplied by him to each consumer, or as the case may be, consumed by him, and the amount of the duty payable thereon and recovered or paid by him under section 4.
