Section 6 in The Rajasthan Electricity Duty Act, 1962
6. Records and returns.
(1)If the State Government so directs by a general or special order, a supplier [and a person liable to pay electricity duty under sub-section (5) of section 5 and a person not being a supplier who supplies energy free of charge as mentioned in sub-section (6) of section 5] [Inserted by Rajasthan Act 5 of 1979.] shall maintain such record in such manner or form as may be prescribed showing:-(i)the units of energy generated or received by [him] [Substituted by Rajasthan Act 5 of 1979.] for supply to the consumers:(ii)the units of energy supplied to consumers or consumed by him;(iii)the amount of the duty payable thereon and the duty recovered or paid by him under section 5;(iv)the amount of interest, if any, paid [x x x] [Omitted by Rajasthan Act 5 of 1979.] under section 5; and(v)such other particulars as may be prescribed.(2)Every supplier [and a person liable to pay duty under subsection (5) of section 5 and a person not being a supplier who supplies energy free of charge as mentioned in sub-section (6) of section 5] [Inserted by Rajasthan Act 5 of 1979.] who has been directed under sub-section (1) to maintain a record shall submit returns in such form or manner as may be prescribed.(3)The amount of energy shall, for purposes of clauses (i) and (ii) of sub-section (1), be ascertained in such manner as may be prescribed.
