Section 67(5)(b) in The Indian Electricity Rules, 1956
(b)[ Every earthing system belonging to either the supplier or the consumer shall be tested for its resistance to earth on a dry day during dry season not less than once a year. Records of such tests shall be maintained and shall be produced, if required, before the Inspector or any officer appointed to assist him and authorised under sub-rule (2) of rule 4-A.] [Sub-R. (5) renumbered as Clause (a) thereof and Clause (b) inserted by G.S.R. 1723, dated 21.11.1977 (w.e.f. 31.12.1977). ]