Section 20(2) in The Bihar Electricity Duty Rules, 1949
(2)A Licensee shall maintain or cause to be maintained records showing the following particulars, namely:-(a)the name and full address of the person to whom energy is supplied;(b)the units of energy supplied to each consumer having metered premises;(c)the number of bulbs with wattage used by each consumer in unmetered premises;(d)a clear account of energy consumed separately by each undertaking exempted from payment of duty; and(e)the amount of duty realised from consumers.
