Section 8 in Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003
8. Time and manner of reimbursement of electricity tax for sale of electricity to consumer by licensee.
(1)A licensee shall include the tax leviable under the Act as a separate item in the bill of charges for the sale of electricity by him and shall recover the same from the consumer along with his own charges for the sale of such electricity.(2)If due to mistake, omission or oversight or due to incorrect information furnished by the consumer or omission by the consumer to give notice of any change in the data previously furnished, the licensee fails to include, in his bill of charges, for any one month, tax or the correct amount of tax payable by the consumer, then the licensee shall include the same after necessary adjustment if any, as a separate item in his bill of charges for any subsequent month and recover the same.
