Section 20 in Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003
20. Application of rules in the case of generation of electricity by Any captive generating plant or any non-licensee.
(1)Any person liable to pay tax under clause (b) and clause(c) of sub-section (1) of section 3 of the Act, shall keep a register of the taxable electricity consumed by him in Form B-2 and shall pay the amount of the tax into a Government Treasury and also submit monthly return as per the provisions of sub-rule (1) of rule 15.(2)Subject to provisions of sub-rule(l), the aforesaid rules shall apply mutatis mutandis in respect of the generation and consumption of electricity by a captive generating plant or a non-licensee.
