Section 3(1) in Himachal Pradesh Electricity Regulatory Commission (Terms and Conditions for Determination of Hydro Generation Tariff) Regulations, 2011
(1)[ "accounting statements" shall mean for each financial year, the balance sheet, the profit and loss statement, the cash flow statement and the report of the statutory auditors together with notes thereto:] [Inserted by Notification No. HPERC-F(1)-2/2018, dated 22.11.2018 (w.e.f. 1.4.2011).][(1-a)] [Renumbered '(1)' by Notification No. HPERC-F(1)-2/2018, dated 22.11.2018 (w.e.f. 1.4.2011).] "Act" means the Electricity Act, 2003 (36 of 2003);
