1. The time limit for submitting return of electricity duty in Form A and B by the licensee to the inspecting officer :
A 20th day of the month next after that following the month to which the return relates
B 10th day of the month next after that following the month to which the return relates
C 30th day of the month next after that following the month to which the return relates
D 15th day of the month next after that following the month to which the return relates
