Section 42(2) in Himachal Pradesh Electricity Regulatory Commission (Conduct of Business) Regulations, 2005
(2)Such licensee shall prepare and render an annual statement of his accounts in accordance with the directions given by the Commission, within period of six months from the aforesaid date, or such extended period as the Commission may authorize after it is satisfied that the time allowed is insufficient owing to any cause beyond the control of the licensee. The statement shall be rendered in such numbers of copies as the Commission may direct.
