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Procedure
to be followed.
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Remarks |
| 1) |
The
consumers should produce the daily attendance register
of employees as certified by the inspector of Factories
of the concerned area, |
In
the case of those Undertakings which engage less·
than 20 employees and are not governed by the Factories
Act. This procedure need not be insisted on. The number
of employees in such cases should be verified from
the attendance register maintained by them. |
| 2) |
They
should produce the balancesheet
audited by a Registered or Chartered Accountant or
a Certificate from the income-tax
Officer to the effect
that the assets do not exceed the value of Rs. 5 lakhs. |
In
the case of industrial Undertakings which are newly
started and have completed one year, the value of
the capital assets should be ascertained form their
books of accounts. |
Note:
The industrial undertaking which are certified as small
scale
industries by the Director of industries and the flour mills
are
not required to follow the procedure (1) & (2) above,
and the
electricity duty at the rate of 1 nP.for every 3 units of
energy or
fraction there-of should be levied on their satisfying to
the Board's
off leers in-charge that they fall under the above categories.
If any consumer under the above categories who in the past
had been charged the electricity duty in excess than the
concessional rate applies for the refund of the excess amount
paid by him, he may be requested to approach the Collector
of the concerned district.
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Sd/-
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Dy. Chief Engineer
(RE &Com)
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