With Deptt. Circular (Com) No. 312 dated 11.9.1978, it was notified that for availing the benefit of concessional tariff, applicable to power intensive industries, the concerned consumer has to produce the required certificate from both a Chartered Accountant who normally audits the accounts of the company and also from Director of Industries, as soon as possible after their financial year is over.

However, the Director of Industries has clearly intimated his inability to issue the required certificate on account of the inadequate machinery to verify the accounts of the Company. As such the matter has been reviewed and it is now decided that the certificate from Director of Industries is not required to be submitted by the concerned consumers. As such after receipt of Chartered Accountant's certificate from the consumer, if at all any check is felt necessary, in any case, our own Accounts Officer can exercise the check by examining the records of the consumer, such as profit & loss Account Balance sheet etc.

All other conditions/guidelines brought out in circular No.312 cit. 11.9.78 will remain unchanged.

All the field officers are requested to take note of the above.