Section 5 in Himachal Pradesh Electricity (Duty) Act, 2009
5. Records and returns.
(1)If the State Government so directs, by a general or special order, the Board or a licensee or a person supplying, purchasing, generating or transmitting electricity, shall maintain such record, in such form and in such manner, as may be prescribed, showing -(a)the units of electricity generated, transmitted or received for own consumption or for supply to any consumer or licensee;(b)the units of electricity supplied to any consumer or consumed by it or him;(c)the amount of electricity duty payable thereon and the electricity duty paid or recovered by him, under this Act; and(d)such other particulars, as may be prescribed.(2)The Board, the licensee or the person generating or purchasing electricity and directed under sub- section (1) to maintain such records, shall submit such returns in such form and in such manner and to such authority, as may be prescribed.(3)For the purposes of clauses (a) and (b) of sub-section (1), the amount of energy shall, be ascertained by the Chief Electrical Inspector in such manner as may be prescribed.
