Section 13(1) in The Bombay Electricity Duty Rules, 1962
(1)Every licensee shall cause the meter of every consumer to be read as far as possible on the same date in each month and to have the units of energy consumed and chargeable to duty in each month recorded. The period between two such consecutive readings shall be reckoned as one month for the purpose of computation of electricity duty and submission of quarterly returns under these rules :[* * *] [Deleted by G. N. of 4.11.1980.][[Provided that,] [Added by G. N. of 18.1.1966.] for the purposes of calculation of duty payable in respect of the period commencing on the first day of January, 1966, and ending on the day on which the meter is read for the first time thereafter, the units of energy consumed during the said period shall, as far as possible, be determined on the basis of average daily consumption) of energy recorded during the month immediately preceding the day on which the meter is read as aforesaid.][* * *] [Deleted, by G. N. of 4.11.1980.]
