Provided that before making any such assessment, the licensee shall be given a reasonable opportunity of being heard.

Power to compel production of books, accounts, etc Power to compel production of books, accounts, etc.

1. (1) Any officer authorised by the State Government in this behalf may, for the purposes of this Act, require any licensee or any other person to produce before him such books, accounts or documents as are in his custody or control and to furnish to him such information relating to the sale of electricity as he may require.
2. (2) Every licensee or other person, when required so to do by an officer authorised under sub-section (1), shall be legally bound to produce such books, accounts or documents and to furnish such information.