Chapter VII PENALTIES

13. If any generating company fails to obtain the registration certificate as required under section 7 shall on conviction be punished with fine which may extend to rupees one lakh per one Megawatt of the aggregate installed capacity of such generating company and shall also be liable to pay such cess alongwith interest referred to in section 12 for the generation of electricity as is otherwise payable.

14. If any generating company-

1. (a) fails to keep books of account or to submit returns in accordance with the provisions of this Act and rules made there under, or
2. (b) produces false accounts, registers or documents, or knowingly furnishes false information, or
3. (c) wilfully obstructs the Collector or any inspector in the exercise of the powers conferred upon him by or under this Act, or
4. (d) aids or abets any person in the commission of any act specified in clause (a),
5. (b) or
6. (c) of this section, shall on conviction, be punished with fine which may extend to ten thousand rupees.

15.

1. (1) Whoever, dishonestly,-
   • (i) tampers with a meter, installs or uses a tampered meter, installs or uses current reversing transformer, loop connection or resorts to any other device or method which interferes with accurate or proper registration, calibration or metering of electric current or otherwise results in a manner whereby electricity generated is not correctly recorded; or
   • (ii) damages or destroys an electric meter, apparatus, equipments or causes or allows any of them to be so damaged or destroyed as to interfere with the proper or accurate metering and recording of electricity for the purpose of this Act, or
   • (iii) uses such means which can lead to the obstruction of the correct reading of the electricity generated, shall be punishable with fine which shall not be less than on the first detection, the financial gain on account of such transgression and in the event of second or subsequent detection the fine imposed shall not be less than two times the financial gain on account of such transgression.
2. (2) For calculation of such financial gain, it shall be presumed that such generating company has been generating electricity continuously for a period of-
   • (a) 1 year in case where aggregate installed capacity is less than 10 MW, and
   • (b) 2 years in other cases, immediately preceding the date of inspection or detection, whichever is earlier, unless contrary is proved. It shall also be presumed that such generating company was generating electricity at full installed capacity throughout such period.