Section 10 in Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003
10. Installation of meters to measure the quantity of electricity For own consumption or sale of surplus electricity to others.
(1)Meter shall be installed and maintained by the owner of the captive generating plants to measure the quantity of electricity consumed for own use and, or surplus electricity sold to others for the purpose of ascertaining the amount of tax payable under section 3 of the Act. Any meter placed upon the premises of captive generating plant shall be accurate and of appropriate capacity not exceeding the limits of error specified in the Indian Electricity Rues, 1956. Separate suitable and correct meters or sub-meters shall be installed to register the quantities of electricity consumed for own use and sold to other persons.Explanation. - A meter includes any maximum demand indicator, associated current transformers, potential transformers, current shunts or any other auxiliaries associated with a meter for registration of the quantity of electricity consumed or supplied.(2)All meters, maximum demand indicators and other apparatus for ascertaining the quantity of electricity consumed or supplied shall be tested and calibrated before their first installation and at such other intervals as may be specified in the Indian Electricity Rules, 1956.(3)The owner of a meter shall arrange for testing the correctness of the meter by an agency deemed qualified for the purpose by the Chief Electrical Inspector to Government and present the test report of the testing agency before Inspecting Officer.
