Books of account, etc

Books of account, etc.- Every licensee and every person not being a licensee referred to in sub-section

1. (3) of section 4 shall keep books of account, in the prescribed form and submit to the State Government or to the prescribed officer, returns in such form and at such times as may be prescribed, showing the units of energy consumed by him and the total units of energy supplied by him to consumers, and the amount of tax payable thereon under section 3 and such other particulars as may be prescribed.