5. Licence etc. to keep books of account and submit returns. - Every licensee, and every person not being a licensee who supplies energy free of charge as mentioned in sub-section (2) of section 4,and every other person who is liable to pay electricity duty under sub-section (5) of section 4 shall, save in respect of energy exempt from electricity duty under sub-section (2) of section 3, keep books of account in the prescribed form and submit to the State Government or to the prescribed officer returns in such form, and at such times as may be prescribed, showing the units of energy supplied by him to each consumer, or as the case may be, consumed by him, and the amount of the duty payable thereon and recovered or paid by him under section 4.
[5A. Power to exempt. - Subject to such conditions as it may impose, the State Government may, if it considers it necessary in the public interest so to do, notification in the Official Gazette, exempt [whether prospectively or retrospectively,] the consumption of energy in the whole or any part of the State in respect of any class of premises or purposes or in respect of energy consumed upto a specified limit, from payment of the whole or any part of the electricity duty payable under Part A, [Part B, [Part F or Part G] ] of the Schedule to this Act.]
