Account, Books, returns and assessment:-

(1) Each generating company or Captive Power Plant that is liable to pay cess as per sub-section (2) and (4) of section 3 shall install a meter for recording gross generation of electricity as provided in Central Electricity Authority (Installation and Operation of meters) Regulations, 2006 and same shall be maintained and operated in a manner as may be prescribed. (2) Each generating company or Captive Power Plant liable to pay cess as per the provisions of this Act, shall keep and maintain books of account in the prescribed form and shall submit to the Collector, returns in such form and at such times as may be prescribed, showing the units of energy generated, the amount of Cess payable and that paid, fuel used and such other details as may be prescribed. (3) Distribution Licensees shall keep and maintain books of account of all consumers operating at voltage level of 33 kV and above of Jharkhand in the prescribed form and shall submit to the Collector or Inspector, returns in such form and at such times as may be prescribed, showing the units consumed by the consumers of the state operating at the voltage level 33kV and above, the amount of Cess payable and that paid and such other details as may be prescribed.