Section 15(2) in Maharashtra Electricity Duty Act, 2016
(2)In particular, and without prejudice to the generality of the foregoing power, such rules may,-(a)prescribe the time and manner of payment of electricity duty, for-(i)due date of payment of electricity duty;(ii)payment of electricity duty by installments;(iii)the circumstances in which and conditions subject to which and the period for which deferment of payment of electricity duty may be allowed under section 6;(b)prescribe the procedure for securing any concession or exemption under the Act;(c)prescribe the form of the books of accounts to be kept, and the time at which, the form in which and the officers to whom the returns required by section 7 to be submitted;(d)prescribe the qualifications of Electricity Duty Inspectors under sub-section (1) of section 8;(e)prescribe the rules, if any, subject to which the Electricity Duty Inspectors may exercise the powers under sub-section (1) of section 9;(f)prescribe the procedure for installation and the checking, reading and testing of meters;(g)prescribe the procedure for referring question to the authority, and for filing an appeal or revision to the State Government against the decision of such authority;(h)prescribe the procedure and the period of limitation for claiming refund of the amount of electricity duty paid in excess of the amount payable by the consumer under this Act;(i)fee for supply of copies of any documents under this Act;(j)to provide for giving effect to the provisions of this Act.
