That mandate shall contain a brief inspection report, the statements made by the accused person in his written reply and during his personal interview and the reasons for their acceptance or refusal, as well as the investment taxes provided for in the sub-regulation (12). In the final order of taxation, any taxes paid by the accused person during the period for which the taxation is effected shall be duly credited, if justified, in order to avoid doubling the statement for that period. Rate at which the sum of money is to be collected for compoundation per kilowatt (KW) / horse force (PIP) or part thereof for the supply of low voltage (LT) and per kilovolt ampere (KVA) of the contractual demand for high voltage (HT). . . .