Section 11. Account books, returns and assessment

(1) Each generating company that are liable to pay cess as per sub section (1) of section 3 shall install a meter for recording gross generation of electricity as provided in Central Electricity Authority (Installation and Operation of meters ) Regulations, 2006 and same shall be maintained and operated in a manner as may be prescribed. (2) Each generating company liable to pay cess as per the provisions of this Act, shall keep and maintain books of account in the prescribed form and shall submit to the Collector, returns in such form and at such times as may be prescribed, showing the units of energy generated, the amount of cess payable and that paid, fuel used and such other details as may be prescribed. (3) UPCL shall keep and maintain books of account of all commercial and industrial consumers of Uttarakhand in the prescribed form and shall submit to the Collector, returns in such form and at such times as may be prescribed, showing the units consumed by the commercial and industrial consumers of the state, the amount of cess payable and that paid and such other details as may be prescribed.