Section 10(2) in The U.P. Electricity (Duty) Act, 1952
(2)In particular and without prejudice to the generality of the foregoing power, such rules may provide for-(a)the manner in which and the period within which the electricity duty or interest thereon shall be paid to the State Government under Section 4;(b)the form and manner in which records shall be maintained under sub-section (1) of Section 5 and the particulars which shall be shown therein;(c)the form and manner in which, the period within which and the authority to whom, returns shall be submitted under sub-section (2) of Section 5;(d)the manner in which the units of energy shall be ascertained for the purposes of clauses (i) and (ii) of sub-section (1) of Section 5;(e)the duties that shall be performed and powers that shall be exercised by inspecting officers appointed under Section 6;(f)the authority which shall determine the penalty payable, and the period within which it shall be paid, under sub-section (1) of Section 4-B;(g)the authority to whom, the period within which and the fee on payment of which, appeal shall lie under sub-section (2) of Section 4-B;(h)the officers who make complaints for prosecution under this Act;(i)any other matter which is to be or may be prescribed.
