Records and returns

Records and returns.—(1) If the Government so directs by a general or special order, a person generating energy for his own use or consumption shall maintain such record and in such form and manner as may be prescribed showing—

1. (a) the units of energy generated by him;
2. (b) the units of energy consumed by him;
3. (c) the amount of the duty payable thereon and the duty paid by him under this Act; and
4. (d) such other particulars as may be prescribed.

1. (2) The person generating energy for his own use or consumption who has been directed under sub-section
2. (1) to maintain a record shall submit such returns, in such form and manner and to such authority as may be prescribed.
3. (3) The amount of energy shall, for purposes of clauses
   • (a) and
   • (b) of sub-section (1), be ascertained in such manner as may be prescribed.