(1)If the State Government so directs by a general or special order, the Board or a licensee or a person supplying, purchasing, generating or transmitting electricity, shall maintain such records, in such form and manner, as may be prescribed showing -(a)the units of electricity generated, transmitted, or received for own consumption or for supply to any consumer or licensee;(b)the units of electricity supplied to any consumer or consumed by it or him;(c)the amount of the electricity duty payable thereon and the electricity duty paid or recovered by him under this Act; and(d)such other particulars, as may be prescribed.(2)The Board, the licensee, or the person generating or purchasing electricity, who has been directed under sub-section (1) to maintain records, shall submit such returns, in such form and manner and to such authority, as may be prescribed.
