8. Maintenance of Books of Accounts and Submission of Returns.
- Every generating company liable to pay cess under the provisions of the Act and the rules made thereunder shall keep and maintain books of monthly accounts in Form "C" containing the nature, quantity and calorific value, rate and total value of fuel used and submit a statement for every quarter ending on the 31st March, 30th June, 30th September and 31st December of every year, in the said form to the Collector by the tenth day of the following month, either physically or electronically.Explanation. - " Books of accounts" includes ledgers, day-books, cash books, account-books and other books, whether kept in the written form or as print-outs of data stored in a floppy, disc, tape or any other form of electro-magnetic data storage device.
