Section 6(1) in The Orissa Electricity (Duty) Act, 1961
(1)If the State Government so direct by a general or special order a licensee or any appointed authority or the person generating energy for his own use or consumption shall maintain such record in such manner and form as may be prescribed showing-(i)the unit of energy generated or received by it for supply to the consumers;(ii)the unit of energy supplied to the consumers or consumed by him;(iii)the amount of duty payable thereon and the duty recovered or paid by him under Section 5;(iv)the amount of interest, if any, paid by the licensee under Section 5; and(v)such other particulars as may be prescribed.
