Section 5(2) in The U.P. Electricity (Duty) Act, 1952
(2)[Every person who has been directed under sub-section (1) to maintain a record shall submit such returns in such form and manner, [to such authority and within such period, as may be prescribed.] [Substituted by U.P. Act No. 2 of 1971, vide Section 6 (ii).]
