Section 9(1) in Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003
(1)A licensee shall in respect of sale of electricity liable to tax under the Act, take all reasonable steps to cause the meter to be installed and maintained at any premises of a consumer registering the kind of sale of electricity attracting the taxation, to be read, as for as possible on the same date of every month, namely, not less than 25 days and not more than 35 days after the date of previous meter reading and record the readings of the sale of electricity in that one month. The period between two such consecutive readings shall be reckoned as one month for the purpose of calculation of electricity charge, billing, tax and submission of returns under sub-rule (1) of rule 15.
