Section 6 in Tamil Nadu Electricity (Taxation on Consumption) Act, 1962
6. Obligation of licensee to keep books of account and to submit returns.
- Every person who (sic) energy by himself and every licensee shall keep books of account, in the prescribed form and submit to the Government or to the prescribed officer, returns in such form and at such times as may be prescribed, showing,-(i)the units and price of energy consumed by him or supplied by him to each consumer, as the case may be;(ii)the amount of electricity tax payable thereon and recovered or paid by him under this Act; and(iii)such other particulars as may be prescribed.
