Section 15(2) in Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003
(2)In particular and without prejudice to the generality of the foregoing power, such rules may provide for:(a)the time and manner of payment of the electricity tax under section 3;(b)the form of the books of accounts to be kept and the times at which, the form in which and officers to whom the returns under section 8 shall be submitted;(c)the powers and duties of Inspecting Officers;
