Section 10(2)(c) in Tamil Nadu Electricity Supply Undertakings (Acquisition) Act, 1954
(c)the amount of all loans due to the Government [and the Board] as aforesaid;(iii)all sums paid by consumers by way of security deposit and arrears of interest due thereon on the vesting date in so far as they have not been paid over by the licensee to the Government, less the amounts which according to the books of the licensee are due from the consumers to the licensee for energy supplied by him before that date;(iv)all advances from consumers and prospective consumers, and all sums which have been or ought to be set aside to the credit of the consumers' fund in so far as such advances or sums have not been paid over by the licensee to the Government;