Section 6. Records and Returns

(1) If the State Government so directs by a general or special order, a supplier 1[and a person liable to pay electricity duty under sub-section (5) of section 5 and a person not being a supplier who supplies energy free of charge as mentioned in sub-section (6) of section 5] shall maintain such record in such manner or form as may be prescribed showing:— (i) the units of energy generated or received by him for supply to the consumers; (ii) the units of energy supplied to consumers or consumed by him; (iii) the amount of the duty payable thereon and the duty recovered or paid by him under section 5; (iv) the amount of interest, if any paid under section 5; and (v) such other particulars as may be prescribed. (2) Every supplier and a person liable to pay duty under sub-section (5) of section 5 and a person not being a supplier who supplies energy free of charge as mentioned in sub-section (6) of section 5 who has been directed under sub-section (1) to maintain a record shall submit returns in such form or manner as may be prescribed. (3) The amount of energy shall, for purpose of clauses (i) and (ii) of sub-section (1), be ascertained in such manner as may be prescribed.