Section 12 in The Bombay Electricity Duty Rules, 1962
12. Consumption to be metered accurately.
(1)[Subject to the provisions of rule 14, where the consumption of energy is liable for electricity duty under different Parts or rates or both,] [Substituted by G. N. of 4.11.1980.] the consumption shall be recorded by means of an accurate meter :Provided that, where a person generating energy for his own use does not, for good and sufficient reasons and with the prior approval of the Electrical Engineer to Government, instal any meter, the units of energy consumed by him shall be calculated on the basis of the [connected load] [Substituted by G. N. of 22.7.1974.] and the normal working hours of the undertaking or business for which such generation is made :Provided further that, where a person, not being a licensee, who generates energy for his own use or supplies a part of the energy generated by him to any other person free of charge does not instal a meter or maintain and furnish proper documentary evidence of consumption, the units of energy consumed by him or by that other person may be calculated-by the Inspector on the basis of such other data as may be available to him or secured by him from other sources.(2)If the Inspector has any doubt about the accuracy of a meter used for the purpose of computation of duty by any person other than a licensee, he shall, if he himself is not the Electrical Inspector, refer the matter to the Electrical Inspector. The Electrical Inspector shall thereupon have the accuracy of the meter tested in accordance with the provisions of section 26 of the Indian Electricity Act, 1910.(3)Allowance for fast and slow meters and incorrect reading arising therefrom shall be made by a licensee to whom the Indian Electricity Act, 1910, is applicable to the extent permissible under the Indian Electricity Rules, 1956, only. In the case of any one else liable to pay electricity duty, no such allowance shall be permissible for the purpose of payment of duty, except when prior permission in that behalf is given by the State Government.
