Section 144(iv) in The U.P. Electricity Regulatory Commission (Conduct of Business) Regulations, 2004
(iv)The licensee/person receiving the amounts from the State Government shall at the end of each quarter, calculate and ascertain the "actual amount" of subsidy payable by the State Government for supply of electricity at subsidized rates to any class/category of consumers in the said period and forward the details to the State Government, with intimation to this Commission.