Section 5. Records and Returns

5. (1) If the State Government so directs by a general or special order a licensee or an appointed authority 1[or other person liable to pay electricity duty] 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 2[transmission or supply]. (ii) the units of energy supplied to the consumers or consumed by him ; 3[(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;] (iv) such other particulars as may be prescribed. (2) 5[Every person] who has been directed under sub-section (i) to maintain a record, shall submit such returns in such form and manner 6[ to such authority and within such period] 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.