Electricity .'u, l 1. , to the cost of 60 days electricity consumption by way of security for the payment of any money from time to time due by such consumer to- the Company; such sum of money shall be placed to the credit of a deposit account in such consumer's name in the books of the Company together with such interest as may accrue, the interestt rate to be decided by the Company. 11. (1) Whenever requested to do so by any consumer and after payment of a testing fee of $2.50 by such consumer the Company shall test the meter registering the electricity supplied to such consumer against a standard meter and supplythe con- sumer with a certificate showing the result of the test. If the result of the test shows that the meter is registering more than 3% above or below the registration of the standard testing meter the Company shall replace the meter in question and shall refund to such consumer the testing fee paid by him. (2) The Government Electrical Inspector shall be enti- tled to supervise any test carried out pursuant to the provisions of the preceding sub-section. (3) Any consumer may on payment of a testi-.g fee of $2.50 require the Government Elecrical Inspector to test the voltage and frequency of the electricity supplied to such con- sumer and the Government Electrical Inspector shall within a reasonable time carry out such test and supply the consumer with a certificate showing the result of 1he lest. If the result of the test shows that the voltage ;and frequency are substan- tially incorrect the Company shall refund to such Consumer the testing fee paid by him. 12. During the continuance of the licence, all plant, ma- ,i.inery, equipment, meters, instruments, vehicles, materials and consumable stocks imported by the Company for the purpose, of the Company's business of generating, transmitting, distributing or supplying electricity shall be exempt from all customs and other import duties and landing tax: Provided however that such exemption shall not apply to any plant, machinery, equip- ment, meters, instruments, vehicles, materials and consumable stocks imported by the Company for resale or hire or for the private use of any of th!e Company's employees. Consumer may require Company to test metres and voltage. Duty free importation of goods. 13. For the purpose of ascertaining the chargeable in- Initial come of the Company for tax purposes, the Company shall allowances, be entitled to elect whether or not to claim initial allowances on capital expenditure incurred in the basic year for any year of assessment. No. 14. 1973.