Section 14 in Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003
14. Keeping books of accounts etc.
(1)The books of accounts kept by a licensee, other than captive generating plant under section 8 of the Act shall be in Form B-l and shall show separately sales of electricity to the privileged consumers and other sales of electricity chargeable under section 3 and shall contain the following particulars, namely:(i)Name of the consumer;(ii)Address of the consumer's premises with a brief description thereof;(iii)Number of units of electricity sold to consumers under different tariff;(iv)Energy charge, fuel surcharge other charges, if any, and net charge for the electricity supplied;(v)Amount of tax chargeable, and(vi)Date of disconnection of supply of electricity on failure of payment of tax.Provided that the licensee may furnish the particular (ii) above in a separate statement to the satisfaction of the Inspecting Officer.(2)The books of account to be kept by a captive generating plant and a non-licensee in respect of the consumption for own use under section 8 of the Act, shall be in Form B-2 and shall contain the following particulars, namely: -(i)Place of generation of electricity;(ii)Number of units of electricity generated;(iii)Amount of tax chargeable and paid thereon;(3)The books of account to be kept by the owner of the captive generating plant engaged in the sale of surplus electricity under section 8 of the Act shall be in Form B-3 and shall contain the following particulars:(i)Place of generation of electricity;(ii)Number of units of electricity generated;(iii)Number of units of electricity sold by him to others(iv)Amount of tax chargeable and recovered thereon.
