Section 19 in The Bihar Electricity Duty Rules, 1949
19. Provision of meters.
- Every assessee shall install and maintain separate, suitable and correct meters or sub-meters to register the quantities of energy generated, distributed, sold or consumed by him and shall likewise, cause meters to be installed and maintained in the premises of consumers for the correct registration of the quantities of energy consumed by such consumers:[Provided that where there is a combined meter for registering the quantities of energy, part of which is dutiable at any rate or at different rates and part is exempt, the assessee shall cause separate meters to be installed for registering the quantities of the different types of consumption separately:] [Substituted by Notification No. 23/66-1285 F.T. dated 4.2.1967.]Provided further that if any assessee satisfies the Assistant Commissioner or Superintendent of the circle, or the Additional Superintendent or Assistant Superintendent of sub-circle, as the case may be, that the installation and maintenance of such separate meters or sub-meters involve costs disproportionate to the amount of the duty leviable from him and furnishes to the Assistant Commissioner or Superintendent of the circle or the Additional Superintendent or Assistant Superintendent of sub-circle as the case may be, such data as, are in the opinion of the Assistant Commissioner or Superintendent, of circle, or the Additional Superintendent or Assistant Superintendent of the sub-circle, as the case may be, necessary for the assessment of the said duty he may assess the duty payable and exempt such assessee from the requirement of this rule. An assessee exempted under this proviso shall communicate to the Assistant Commissioner or Superintendent of circle, as the case may be, within one month any change in the data on the basis of which the duty payable by him was assessed
