Section 7 in The West Bengal Duty On Inter-State River Valley Authority Electricity Act, 1973
7. Obligation of licensees to keep books of account and submit returns. -
A licensee, who is liable to pay electricity duty under section 4, shall, unless he is exempt from payment of such duty under the proviso to section 3, keep books of account in the prescribed form and submit to the State Government or to the prescribed officer returns on the prescribed form at the prescribed time, showing the units of energy [and the gross charge, fuel surcharge and net charge for energy,] [Words inserted by W.B. Act 16 of 1993.] supplied, received or consumed by him, as the case may be, and the amount of duty payable thereon and recovered or paid by him under section 4.
