Section 8(1) in The Bombay Electricity Duty Rules, 1962
(1)Every licensee shall maintain the following registers, namely :-(A)a register of premises to which energy is supplied or on which energy is consumed, containing the following particulars, that is to say :-(i)the description of the land or, as the case may be. the building or any structure or any part of the building or structure on which consumption of energy liable to duty under the Act is made,(ii)where such premises is situated within the municipal limits, the number and classification assigned by the municipality to such premises.(iii)the names of the consumers on such premises,(iv)parts under which the duty is leviable on the consumption of energy made on such premises.(v)if the premises is a factory as defined in the Factories Act, 1948 or an establishment as defined in the Bombay Shops and Establishments Act, 1948, the registration number of such factory or, as the case may be, establishment, if any, assigned under the relevant Act,(vi)where on any premises, energy is consumed for the purposes mentioned in Part D, the particulars stating -(a)the connected supply given for the said purposes,(b)the names of consumers through whose meters such supply is given and the situation of the point of supply,(c)whether the load is ordinarily given for more than or less than 12 hours in each day.(vii)where any unmetered supply of energy is made to premises used for residential or commercial purpose, or where flat rates are charged by the licensee, the particulars regarding the connected supply given to each consumer:(B)a register of sales containing particulars as respects the monthly sales of energy made for different purposes to each consumer and the Parts under which duty is leviable on the consumption of energy so supplied :Provided that, it shall not be necessary to maintain a register of sales where the supply of energy falls under Part F:(C)a register of amounts found irrecoverable, with particulars thereof:(D)a register of temporary supply of energy for exhibitions or entertainments, for private gain, or for social functions, giving particulars of-(i)the names of consumers.(ii)the connected supply sanctioned,(iii)the premises where the load was connected.(iv)the dates of commencement and stoppage of supply of energy, and(v)the amount of duty collected;(E)a register of consumers who have been assigned registration numbers under rule 16 specifying the date on which each such consumer has begun to manufacture or produce articles for the first time and the date up to which the exemption or concession obtained by him under rule 16 shall be available to him;(F)a register of consumers who have been granted certificates under rule 17.
