Records and returns.

6. (1) If the State Government so directs by a general or special order, the Board or a licensee or 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 - (a) the units of energy generated or received by it or him for supply to the consumer; (b) the units of energy supplied to the consumer or consumed by it or him; (c) the amount of the duty payable thereon and the duty paid or recovered by him under this Act; and (d) such other particulars as may be prescribed. (2) The Board, the licensee, or the person generating energy for his own use or consumption who has been directed under sub-section (1) to maintain a record shall submit such returns, in such form and manner and to such authority as may be prescribed. (3) The amount of energy shall, for purpose of clauses (a) and (b) of subsection (1), be ascertained in such manner as may be prescribed.