8. Maintenance and keeping of accounts.-

Every licensee or person other than licensee registered under section 6 of this Act shall keep and maintain a true and correct account of electricity consumed, showing,- (a) the units of electricity generated or received by him for supply to the consumers; (b) the units of electricity supplied to consumers or consumed by him; (c) the amount of the electricity duty payable thereon; and (d) such other particulars as may be prescribed.