20. Books of accounts.

(a) Units of energy generated during the months;
(b) Units of energy distributed during the months;
(c) Units of energy consumed in premises used for residential or office purpose of an undertaking exempted from duty;
(d) Units of energy supplied in metered premises; and
(e) Units of energy supplied in unmetered premises.
(a) the name and full address of the person to whom energy is supplied;
(b) the units of energy supplied to each consumer having metered premises;
(c) the number of bulbs with wattage used by each consumer in unmetered premises;
(d) a clear account of energy consumed separately by each undertaking exempted from payment of duty; and
(e) the amount of duty realised from consumers.