State Act

THE UTTAR PRADESH ELECTRICITY (DUTY) ACT, 1952

5. (1) If the State Government so directs by a general or special order a licensee or an appointed authority [or other person liable to pay electricity duty]2 shall maintain such record in such manner and form as may be prescribed showing-- (i) the units of energy generated, or received by it for [transmission or supply;]3 (ii) the units of energy supplied to the consumers or consumed by him ; [(iii) the amount of electricity duty payable separately on each category of consumption and the amount recovered under section 4-A.]4 [(iii-a) the amount of interest, if any, payable under section 4 and the amount of penal duty, if any, determined under section 4-B;]5 (iv) such other particulars as may be prescribed. (2) [Every person]6 who has been directed under sub-section (i) to maintain a record, shall submit such returns in such form and manner [to such authority and within such period]7 as may be prescribed. (3) The amount of energy shall for purposes of clauses (i) and (ii) of sub-section (1) be ascertained in such manner as may be prescribed.