(1) The amount so remained due and payable after  deducting the amount paid to the distributor by the person accused of the offence in the said period from amongst the total amount payable to the distributor for total unit of electricity assessed pursuant to Rule 10 shall be  deemed as actual loss and damage.
(2) For the purpose of computing total amount payable to the  distributor pursuant to Sub-rule (1), electricity tariff rate prevailing at the time of commission of offence shall have to be made basis.