Section 12 in Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003
12. Electricity Tax Inspecting Officer.
(1)The Government may, by notification, appoint the Electricity Tax Inspecting Officers to inspect the prescribed books of account kept under section 8.(2)Every Inspecting Officer appointed under this section shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code, 1860 (45 of 1860).
