Section 5(1) in Himachal Pradesh Electricity (Duty) Act, 2009
(1)If the State Government so directs, by a general or special order, the Board or a licensee or a person supplying, purchasing, generating or transmitting electricity, shall maintain such record, in such form and in such manner, as may be prescribed, showing -(a)the units of electricity generated, transmitted or received for own consumption or for supply to any consumer or licensee;(b)the units of electricity supplied to any consumer or consumed by it or him;(c)the amount of electricity duty payable thereon and the electricity duty paid or recovered by him, under this Act; and(d)such other particulars, as may be prescribed.
