Section 5(1) in The U.P. Electricity (Duty) Act, 1952
(1)If the State Government so directs by a general or special order a licensee or an appointed authority [or other person liable to pay electricity duty] [Inserted by U.P. Act No. 2 of 1971, vide Section 6 (i) (a).] shall maintain such record in such manner and form as may be prescribed showing-(i)the units of energy generated, or received by it for [transmission or supply] [Substituted by U.P. Act No. 2 of 1971, vide Section 6 (ii) (b).];(ii)the units of energy supplied to consumer or consumed by him;(iii)the amount of electricity duty payable separately on each category of consumption and the amount received under Section 4-A; : [* * *] [The word 'and' deleted by U.P. Act No. 12 of 1959. vide Section 3 (1) and whole clause (iii) substituted by U.P. Act No. 2 of 1971.].[(iii-a) the amount of interest, if any, payable under Section 4 and the amount of penal duty, if any, determined under Section 4-B; and] [Added by U.P. Act No. 12 of 1959. vide Section 5 (ii) and substituted by U.P. Act No. 2 of 1971, vide Section 6 (i) (d).](iv)such other particulars as may be prescribed.
