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Section 6
The Maharashtra Tax on Sale of Electricity Act, 1963.Maharashtra

Section 6. Licensee to keep books of account and submit returns

Every 1[power utility] who is required to pay tax shall keep books of account in the prescribed form, and submit to the State Government or to an officer authorised by that Government in this behalf, returns in such form, and at such times, as may be prescribed, showing the units of energy sold by him and the amount of tax payable thereon and the amount of tax already paid by him.

1Superscript markers show text inserted or substituted by a later amendment. The Act carries the markers without the footnotes they refer to, so they are shown without a target.