Section 20(1) in The Bihar Electricity Duty Rules, 1949
(1)Every assessee shall maintain a record showing, amongst others, the following particulars, namely:-(a)Units of energy generated during the months;(b)Units of energy distributed during the months;(c)Units of energy consumed in premises used for residential or office purpose of an undertaking exempted from duty;(d)Units of energy supplied in metered premises; and(e)Units of energy supplied in unmetered premises.
