Section 5 in The Karnataka Electricity (Taxation on Consumption or Sale) Act, 1959
5. Books of account, etc.
- Every licensee and every person not being a licensee referred to in sub-section (3) of section 4 shall keep books of account, in the prescribed form and submit to the State Government or to t he prescribed officer, returns in such form and at such times as may be prescribed, [showing the units of energy consumed by him and the total units of energy supplied by him to consumers, and the [amount of tax payable thereon under section 3] [Substituted by Act 5 of 1982 w.e.f. 29.12.1981] and such other particulars as may be prescribed] [Substituted by Act 31 of 2013 w.e.f 05.03.2013].
