Section 10(1) in The M.P. Electricity Duty Rules, 1949
(1)Every distributor of electrical energy and every producer who is liable to pay electrical duty under Section 3 of the Act, and shall install a mater [separately for each category for which rate of electricity duty applicable is different] [Inserted by Notification No. 4349-22-57-XIII, dated 15-10-1963.] to record the energy sold or supplied to a consumer or consumed by himself or his employees.
