Section 104: Accounts and audit of State Commission.–

Q: What does Section 104 of The Electricity Act, 2003 (EA) deal with?

Section 104 EA pertains to "Accounts and audit of State Commission.–". It is part of the The Electricity Act, 2003, a legislation enacted by the Parliament of India. Section 104 of The Electricity Act, 2003 (EA) governs accounts and audit of State Commission.–. As verified on 19 May 2026.

Q: Is Section 104 EA still in force?

Yes, Section 104 of the The Electricity Act, 2003 is currently in force across the Republic of India.

Q: What is धारा 104 EA?

धारा 104 EA is the Devanagari Hindi reference for Section 104 of the The Electricity Act, 2003. Section 104 of The Electricity Act, 2003 (EA) governs accounts and audit of State Commission.–. As verified on 19 May 2026.

Q: What is Dhara 104 EA?

Dhara 104 EA is the Roman Hindi reference for Section 104 of the The Electricity Act, 2003. "Dhara" means "Section" in Hindi. Section 104 of The Electricity Act, 2003 (EA) governs accounts and audit of State Commission.–. As verified on 19 May 2026.

Q: How to cite Section 104 of The Electricity Act, 2003?

Cite as: "Section 104, The Electricity Act, 2003 (EA)" in legal briefs. For academic writing, use the BlueBook format: The Electricity Act, 2003, § 104 (India).

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(1)

The State Commission shall maintain proper accounts and other relevant records and prepare annual statement of accounts in such form as may be prescribed by the State Government in consultation with the Comptroller and Auditor-General of India.

(2)

The Accounts of the State Commission shall be audited by the Comptroller and Auditor-General of India at such intervals as may be specified by him and any expenditure incurred in connection with such audit shall be payable by the State Commission to the Comptroller and Auditor-General of India.

(3)

The Comptroller and Auditor-General of India and any person appointed by him in connection with the audit of the accounts of the State Commission under this Act shall have the same rights and privileges and authority in connection with such audit as the Comptroller and Auditor-General of India generally has in connection with the audit of Government accounts and, in particular, shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers and to inspect any of the offices of the State Commission.

(4)

The accounts of the State Commission, as certified by the Comptroller and Auditor-General of India or any other person appointed by him in this behalf, together with the audit report thereon shall be forwarded annually to the State Government and that Government shall cause the same to be laid, as soon as may be after it is received, before the State Legislature.