Unity power-factor is assumed.
Energy consumed, in kWh, in 37 seconds
= (50 x 230)/1000 x 37/3600 = 0.1182kWh
Number of revolutions corresponding to this energy
= 520 × 0.1182 = 61.464
The meter makes 61 revolutions
∴ % Error = (61 - 61.464)/61.464 x 100% = - 0.755%