Section 39 in The Delhi Electricity Regulatory Commission Comprehensive (Conduct Of Business) Regulations, 2001
39. Preparation and submission of accounts.
(1)Every licensee shall cause the accounts of his utility to be made up to the thirty-first day of March each year,(2)Such licensee shall prepare and render an annual statement of his audited accounts in accordance with the provisions of the Act, within a period of six months from the aforesaid date, or such extended period as the Commission may authorise after it is satisfied that the time allowed is insufficient owing to any cause beyond the control of the licensee and the statement shall be rendered in such numbers of copies as the Commission directs,(3)The accounts shall be made up in such forms as the Commission may direct from time to time. All the forms shall be signed by the licensee or his accredited and duly authorised agent or manger.(4)The Commission may by special or general order direct that, in addition to the submission of annual statements of accounts in the forms prescribed in sub-rule (iii), a licensee shall submit to the Commission or such other authority as it may designate in this behalf such additional information as it may require for the purpose.
