Section 8 in Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003
8. Obligation of licensees to keep books of account and to submit return Every licensee and every person other than a licensee.
(a)keep books of account in the prescribed form; and(b)submit returns showing the units of electricity supplied and the amount of the electricity tax payable in respect thereof, to the Director in such form and within such time as may be prescribed:Provided that every person other than a licensee, who has registered his name under section 5 shall quote the registration number in all books of accounts and returns submitted to the Director.
