Section 20 in The Bihar Electricity Duty Rules, 1949
20. Books of accounts.
(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.(2)A Licensee shall maintain or cause to be maintained records showing the following particulars, namely:-(a)the name and full address of the person to whom energy is supplied;(b)the units of energy supplied to each consumer having metered premises;(c)the number of bulbs with wattage used by each consumer in unmetered premises;(d)a clear account of energy consumed separately by each undertaking exempted from payment of duty; and(e)the amount of duty realised from consumers.
