Section 12(3) in The Bombay Electricity Duty Rules, 1962
(3)Allowance for fast and slow meters and incorrect reading arising therefrom shall be made by a licensee to whom the Indian Electricity Act, 1910, is applicable to the extent permissible under the Indian Electricity Rules, 1956, only. In the case of any one else liable to pay electricity duty, no such allowance shall be permissible for the purpose of payment of duty, except when prior permission in that behalf is given by the State Government.
