Returns

Returns

1. (1) Every licensee shall furnish to such officer and in such form and within such time as may be prescribed, a return of the units of electricity sold by him, and of the amount of tax payable thereon under this Act: Provided that the State Government may, if it is satisfied that it is necessary so to do, allow a licensee to furnish such return at intervals longer than those prescribed.
2. (2) Every return shall be accompanied by a treasury challan in proof of the payment of the full amount of tax due according to such return.