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Departmental Circular No.1 
(Commercial)
 
 
Procedure to be followed.
 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.
Sd/-
Dy. Chief Engineer (RE &Com)


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