Section 10(1) in The Electricity (Supply) Annual Accounts Rules, 1985
(1)A Board may make a departure from the prescribed accounting, policies only in the following circumstances, namely :-(a)situations in which, for reasons to be recorded in writing, the prescribed accounting policies are considered impracticable or unnecessary ;(b)by adoption of the prescribed accounting policies, the Board's accounts would fail to give a true and fair view.
