Licensee, etc to keep book of accounts and submit returns.

Every licensee, and every person consuming energy, who falls under sub-section (1) of section-3 shall, save in respect of the energy exempted from the electricity duty under sub-section (2) of section-3, keep books of accounts in the prescribed form and submit to the State Government or to the officer appointed by the State Government in this behalf the returns in such form and at such times as may be prescribed, showing the units of electricity consumed by him, or as the case may be, supplied by him to each consumer, and the amount of the duty payable thereon and recovered or paid by him under section-6.