Section 18 in Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003
18. Power of entry of inspecting officer.
- An inspecting Officer may enter any premises where electricity is, or believed to be, generated for own consumption, or sale of surplus electricity to others, for the purpose of:(a)verifying the statements made in the books of account kept and return submitted by licensee;(b)checking the readings of the meters; and(c)verifying the particulars required in connection with the levy of tax
