Section 20(1) in Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003
(1)Any person liable to pay tax under clause (b) and clause(c) of sub-section (1) of section 3 of the Act, shall keep a register of the taxable electricity consumed by him in Form B-2 and shall pay the amount of the tax into a Government Treasury and also submit monthly return as per the provisions of sub-rule (1) of rule 15.
