Section 13 in The Bombay Electricity Duty Rules, 1962
13. Reading of meters.
(1)Every licensee shall cause the meter of every consumer to be read as far as possible on the same date in each month and to have the units of energy consumed and chargeable to duty in each month recorded. The period between two such consecutive readings shall be reckoned as one month for the purpose of computation of electricity duty and submission of quarterly returns under these rules :[* * *] [Deleted by G. N. of 4.11.1980.][[Provided that,] [Added by G. N. of 18.1.1966.] for the purposes of calculation of duty payable in respect of the period commencing on the first day of January, 1966, and ending on the day on which the meter is read for the first time thereafter, the units of energy consumed during the said period shall, as far as possible, be determined on the basis of average daily consumption) of energy recorded during the month immediately preceding the day on which the meter is read as aforesaid.][* * *] [Deleted, by G. N. of 4.11.1980.](2)[] [Renumbered, by G. N. of 4.11.1980.] Any person other than a licensee who generates energy for his own use and who is liable to pay electricity duty on the basis of energy consumed by him shall cause his meter or meters to be read on the last day of every calendar month and the electricity duty leviable shall be paid on the basis of the monthly consumption so recorded.
