Section 9 in Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003
9. Reading of the meters for monthly billing.
(1)A licensee shall in respect of sale of electricity liable to tax under the Act, take all reasonable steps to cause the meter to be installed and maintained at any premises of a consumer registering the kind of sale of electricity attracting the taxation, to be read, as for as possible on the same date of every month, namely, not less than 25 days and not more than 35 days after the date of previous meter reading and record the readings of the sale of electricity in that one month. The period between two such consecutive readings shall be reckoned as one month for the purpose of calculation of electricity charge, billing, tax and submission of returns under sub-rule (1) of rule 15.(2)reading of the meters for bimonthly billing: Where bimonthly billing is made in respect of any class of consumer, a licensee shall, in respect of sale of electricity liable to taxation under the Act, take all reasonable steps to cause the meter installed and maintained at any premises of a consumer registering the kind of sale of electricity attracting the taxation, to be read, as far as possible on the same date of every two months, namely, not less than 50 days and not more than 70 days after the date of previous meter reading and record the readings of the sale of electricity in that two months. The period between two such consecutive readings shall be reckoned as two months for the purpose of calculation of energy charge, billing, tax and submission of returns under sub-rule (1) of rule 15.Explanation. - "Average month sale" of such two months period shall be reckoned as sale per month for the purpose of calculation of tax and submission of returns.
