Section 16(1) in Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003
(1)Where it appears necessary to the Director to make an assessment under section 9 in respect of the tax payable by any licensee, he shall serve a notice in Form E-l upon him:(a)stating the return period or periods of a year in respect of which the assessment is proposed.(b)requiring him to produce the books of account and other documents which the authority wishes to examine together with any objection if any which the licensee may wish to prefer, any evidence which he may wish to produce in support thereof
