BIHAR ELECTRICITY DUTY ACT, 2018

{
    "id": 3471,
    "slug": "bihar-electricity-duty-act-2018",
    "title": "BIHAR ELECTRICITY DUTY ACT, 2018",
    "short_title": "Bihar Electricity Duty Act, 2018",
    "act_number": "4",
    "act_year": 2018,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "valid",
    "enactment_date": "2018-05-04",
    "description": "Bihar Electricity Duty Act, 2018",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "AN\nACT\nto provide for levying a duty on consumption of electrical energy in the State of Bihar and\nfor matters connected therewith or incidental thereto.\nPREAMBLE:- WHEREAS due to the enactment of the Electricity Act, 2003 by the Central\nGovernment, radical changes have been ushered in the management of generation, transmission and\nsupply of electricity, and new concepts like power trading, exchange of power, open access, de-\nlicensing of electricity generation, etc. have been introduced which are not the part of the Bihar\nElectricity Duty Act; 1948.\nAND WHEREAS after considering the changes made by the said Electricity Act, the\nGovernment of Bihar considers it expedient to make a comprehensive law to provide for the levy of\na duty on consumption of electrical energy in the State of Bihar covering all categories of electricity\nconsumers as per the said Electricity Act, by repealing the existing Bihar Electricity Duty Act; Be it\nenacted by the Legislature of the State of Bihar in the Sixty Ninth Year of the Republic of India as\nfollows:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "1",
            "title": "Section 1(1)",
            "chapter": null,
            "content": "1. Short title, extent and commencement.- (1) This Act may be called the Bihar\nElectricity Duty Act, 2018.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "Section 1(2)",
            "chapter": null,
            "content": "(2) It shall extend to the whole of the State of Bihar.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "Section 1(3)",
            "chapter": null,
            "content": "(3) It shall come into force from the date of its publication in the official gazette.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "2",
            "title": "Section 2(1)",
            "chapter": null,
            "content": "2. Definitions.-(1) In this Act, unless the context requires otherwise,-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "2",
            "title": "Section 2(1)(a)",
            "chapter": null,
            "content": "(a) \"Captive generation\" means an energy generated from a 'Captive Generating Plant'\ndefined in clause (8) of section-2 of the Electricity Act, 2003 and the rules made\nthereunder by the Central Government in this behalf;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "2",
            "title": "Section 2(1)(b)",
            "chapter": null,
            "content": "(b) \"Co-generation\" means an energy generated in a process, which simultaneously\nproduces two or more forms of useful energy including electricity;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "2",
            "title": "Section 2(1)(c)",
            "chapter": null,
            "content": "(c) \"Commission\" means the Bihar Electricity Regulatory Commission constituted by\nthe State Government under section-82 of the Electricity Act;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "2",
            "title": "Section 2(1)(d)",
            "chapter": null,
            "content": "(d) \"consumer\" means any person who is supplied with electricity for his own use by a\nlicensee or the Government or by any other person engaged in the business of\nsupplying electricity to the public under the Electricity Act, or under any other law\nfor the time being in force and includes any person whose premises are for the time\nbeing connected for the purpose of receiving electricity with the works of a licensee,\nthe Government or such other person, as the case may be, but does not include a\nperson who is supplied with electricity under an agreement between a generating\ncompany and a licensee or between licensees;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "2",
            "title": "Section 2(1)(e)",
            "chapter": null,
            "content": "(e) \"consumption charges\" means the charges levied by the licensee under this Act for\nthe energy consumed by a consumer and the amount charged by a licensee to any\nother person who supplies such energy to a consumer which shall include the fixed\ncharges such as demand charges, variable charges such as energy charges, fuel\nadjustment charges and reliability charges, as per the tariff approved by the\nCommission, but does not include the penal charges or incentives, for delayed or\nprompt payment, power factor, harmonics, load factor, interest charged thereof and\ncompounding charges on assessment, as the case may be ;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "2",
            "title": "Section 2(1)(f)",
            "chapter": null,
            "content": "(f) \"Electrical Inspector\" means a person appointed by the State Government under\nsub-section (1) of section-8 of this Act and sub-section (1) of section-162 of the\nElectricity Act;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 100
        },
        {
            "number": "2",
            "title": "Section 2(1)(g)",
            "chapter": null,
            "content": "(g) \"Electricity Act\" means the Electricity Act, 2003 (36 of 2003);",
            "footnote": "36 of 2003",
            "is_definition": false,
            "sort_order": 110
        },
        {
            "number": "2",
            "title": "Section 2(1)(h)",
            "chapter": null,
            "content": "(h) \"Energy\" means electrical energy generated, transmitted, distributed, consumed,\ntraded or wheeled for any purpose;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 120
        },
        {
            "number": "2",
            "title": "Section 2(1)(i)",
            "chapter": null,
            "content": "(i) \"Generating company\" means any company or body corporate or association or a\nbody of individuals, whether incorporated or not, or artificial juridical person, which\nowns or operates or maintains a generating station;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 130
        },
        {
            "number": "2",
            "title": "Section 2(1)(j)",
            "chapter": null,
            "content": "(j) \"Government\" or \"State Government\" means the Government of Bihar;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 140
        },
        {
            "number": "2",
            "title": "Section 2(1)(k)",
            "chapter": null,
            "content": "(k) \"Independent Power Producer (IPP)\" means a producer of electrical energy which is\nnot a public utility but which makes electrical energy available for sale to utilities or\nend users;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 150
        },
        {
            "number": "2",
            "title": "Section 2(1)(l)",
            "chapter": null,
            "content": "(l) \"Industry\" means an industrial undertaking declared as such under any other law for\nthe time being in force in the State of Bihar and includes the industries covered by\nthe various industrial policies declared by the State Government, from time to time;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 160
        },
        {
            "number": "2",
            "title": "Section 2(1)(m)",
            "chapter": null,
            "content": "(m) \"Inspecting Authority\" means an officer appointed by the State Government under\nsub-section (1) of section- 8 of this Act;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 170
        },
        {
            "number": "2",
            "title": "Section 2(1)(n)",
            "chapter": null,
            "content": "(n) \"licensee\" means a person who has been granted license under section-14 of the\nElectricity Act, for transmission, distribution, supply, trading in electricity and\nincludes those who hold status of a deemed licensee and also those exempted under\nsection-13 of the Electricity Act;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 180
        },
        {
            "number": "2",
            "title": "Section 2(1)(o)",
            "chapter": null,
            "content": "(o) \"Open access\" means the non-discriminatory provision for the use of transmission\nlines or distribution system or associated facilities with such lines or system by any\nlicensee or consumer or a person engaged in generation in accordance with the\nregulations made by the Commission;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 190
        },
        {
            "number": "2",
            "title": "Section 2(1)(p)",
            "chapter": null,
            "content": "(p) \"Prescribed\" means prescribed by rules made under this Act;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 200
        },
        {
            "number": "2",
            "title": "Section 2(1)(q)",
            "chapter": null,
            "content": "(q) \"Renewable Energy\" means the grid quality electricity generated from Renewable\nEnergy Sources, which are a part of earth's natural environment and can replenish\nwith the passage of time, either through biological reproduction or other naturally\nrecurring processes, such as sunlight, wind, rain, tides, waves, geothermal heat,\nbiomass, biofuels but does not include fossil fuel;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 210
        },
        {
            "number": "2",
            "title": "Section 2(1)(r)",
            "chapter": null,
            "content": "(r) \"Renewable Energy Sources\" means the renewable sources such as Mini, Micro and\nSmall Hydro, Wind, Solar, Biomass including Bagasse or Agricultural Waste, Bio-\nfuel, urban or Municipal Solid Waste, Industrial Waste and such other sources\nrecognized or approved by the Ministry of New and Renewable Energy of the\nGovernment of India;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 220
        },
        {
            "number": "2",
            "title": "Section 2(1)(s)",
            "chapter": null,
            "content": "(s) \"Schedule\" means the Schedule appended to this Act;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 230
        },
        {
            "number": "2",
            "title": "Section 2(1)(t)",
            "chapter": null,
            "content": "(t) \"Standby generation\" means generation of electricity done in absence of existing\nlicensee's electric supply due to failure or interruption or load shedding or outage\ntaken by electricity supplier on account of maintenance, repairs, but not due to the\ndisconnection of supply in default of payment as per the provisions of section-56 of\nthe Electricity Act;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 240
        },
        {
            "number": "2",
            "title": "Section 2(1)(u)",
            "chapter": null,
            "content": "(u) \"Unit\" means unit of measurement of energy consumed in Kilowatt per hour\n(kWh).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 250
        },
        {
            "number": "2",
            "title": "Section 2(2)",
            "chapter": null,
            "content": "(2) Words and expressions used in this Act but not defined herein shall have the same\nmeanings as assigned to them under the Electricity Act, 2003.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 260
        },
        {
            "number": "3",
            "title": "Section 3(1)",
            "chapter": null,
            "content": "3. Duty on units of energy consumed.-(1) Subject to the provisions of sub-section (2),\nthere shall be levied and paid to the State Government a duty (hereinafter referred to as \"Electricity\nDuty\") at the rates specified in the Schedule appended to this Act:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 270
        },
        {
            "number": "3",
            "title": "Section 3(1)(a)",
            "chapter": null,
            "content": "(a) on the consumption charges, where energy is supplied by the licensee; or",
            "footnote": "",
            "is_definition": false,
            "sort_order": 280
        },
        {
            "number": "3",
            "title": "Section 3(1)(b)",
            "chapter": null,
            "content": "(b) the units of energy consumed by a person, where such energy is produced through -",
            "footnote": "",
            "is_definition": false,
            "sort_order": 290
        },
        {
            "number": "3",
            "title": "Section 3(1)(b)(i)",
            "chapter": null,
            "content": "(i) Captive generation;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 300
        },
        {
            "number": "3",
            "title": "Section 3(1)(b)(ii)",
            "chapter": null,
            "content": "(ii) Co-generation;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 310
        },
        {
            "number": "3",
            "title": "Section 3(1)(b)(iii)",
            "chapter": null,
            "content": "(iii) Standby generation;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 320
        },
        {
            "number": "3",
            "title": "Section 3(1)(b)(iv)",
            "chapter": null,
            "content": "(iv) Renewable Energy; or",
            "footnote": "",
            "is_definition": false,
            "sort_order": 330
        },
        {
            "number": "3",
            "title": "Section 3(1)(b)(v)",
            "chapter": null,
            "content": "(v) Independent Power Producer (IPP); or",
            "footnote": "",
            "is_definition": false,
            "sort_order": 340
        },
        {
            "number": "3",
            "title": "Section 3(1)(c)",
            "chapter": null,
            "content": "(c) Units of energy consumed which are not covered under Clauses (a), and (b),\nthat is, open access or other sources.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 350
        },
        {
            "number": "3",
            "title": "Section 3(2)",
            "chapter": null,
            "content": "(2) Electricity duty shall not be levied on the consumption charges or energy consumed,-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 360
        },
        {
            "number": "3",
            "title": "Section 3(2)(i)",
            "chapter": null,
            "content": "(i) by the Government of India, or sold to the Government of India, for\nconsumption by that Government;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 370
        },
        {
            "number": "3",
            "title": "Section 3(2)(ii)",
            "chapter": null,
            "content": "(ii) in the construction, maintenance, or operation of any railway company\noperating that railway, or sold to that Government or any such railway\ncompany for consumption in the construction, maintenance or operation of\nany railway;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 380
        },
        {
            "number": "3",
            "title": "Section 3(2)(iii)",
            "chapter": null,
            "content": "(iii) for any purpose which the State Government may, by notification, in this\nbehalf declare to be a public purpose and such exemptions may be subject to\nsuch conditions and exemptions if any, as may be mentioned in the said\nnotification.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 390
        },
        {
            "number": "3",
            "title": "Section 3(2)(iv)",
            "chapter": null,
            "content": "(iv) by any licensee, or by any other person engaged in the business of supplying\nelectricity to the public under the Electricity Act, for the purposes directly\nconnected with construction, maintenance, operation of any transmitting and\ndistributing system, including the losses incurred therein ;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 400
        },
        {
            "number": "3",
            "title": "Section 3(2)(v)",
            "chapter": null,
            "content": "(v) by any generating company for the purposes directly connected with\nconstruction, maintenance and operation of generating plant",
            "footnote": "",
            "is_definition": false,
            "sort_order": 410
        },
        {
            "number": "3",
            "title": "Section 3(2)(vi)",
            "chapter": null,
            "content": "(vi) Where the energy is generated by any person for the purpose of supplying it\nfor the use of vehicles or vessels excluding Metro and Monorail;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 420
        },
        {
            "number": "3",
            "title": "Section 3(2)(vii)",
            "chapter": null,
            "content": "(vii) Where the electricity is generated at a voltage not exceeding 100 volts.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 430
        },
        {
            "number": "3",
            "title": "Section 3(3)",
            "chapter": null,
            "content": "(3) Notwithstanding anything contained in sub-section (2), in respect of the premises used\nfor residential purposes there shall be levied and paid to the State Government an electricity duty on\nthe consumption charges as per the Schedule appended to this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 440
        },
        {
            "number": "4",
            "title": "Section 4. Power to exempt electricity duty",
            "chapter": null,
            "content": "4. Power to exempt electricity duty. Subject to such conditions as it may impose, the State\nGovernment may, if considers it necessary in the public interest so to do, by notification in the\nOfficial Gazette, exempt, prospectively or retrospectively, the electricity duty on the consumption of\nenergy, in the whole or any part of the State, in respect of any class of premises or purposes, in such\nareas and for such period as may be specified therein, or in respect of energy consumed up to a\nspecified limit, from the payment of the whole or any part of the electricity duty payable as per the\nSchedules, having regard to-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 450
        },
        {
            "number": "4",
            "title": "Section 4(i)",
            "chapter": null,
            "content": "(i) The availability and price of energy prevailing therein and to the state of\nindustrial or agricultural development, educational, medical aid, facilities, social\nconditions; and",
            "footnote": "",
            "is_definition": false,
            "sort_order": 460
        },
        {
            "number": "4",
            "title": "Section 4(ii)",
            "chapter": null,
            "content": "(ii) The various policies and need, and conditions of overall development in the\nareas declared by general or special order, specified in this behalf:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 470
        },
        {
            "number": "4",
            "title": "Proviso to Section 4",
            "chapter": null,
            "content": "Provided that, nothing contained in this Act shall affect any order issued in\nthis regard before the commencement of this Act, and such order shall continue\nto be in force till the period mentioned therein expires, and where such period is\nnot mentioned, any further order is issued in that respect under the provisions of\nthis Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 480
        },
        {
            "number": "5",
            "title": "Section 5. Power to modify rates of electricity duty",
            "chapter": null,
            "content": "5. Power to modify rates of electricity duty. The State Government may, by notification in\nthe Official Gazette, subject to such terms and conditions as may be specified therein, modify the\nrates of electricity duty in respect of such class of consumers, such type of generation, in such areas\nand for such period as specified.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 490
        },
        {
            "number": "6",
            "title": "Section 6(1)",
            "chapter": null,
            "content": "6. Payment and recovery of electricity duty. (1) Every licensee shall collect and pay to\nthe State Government at the time and in the manner prescribed, the proper electricity duty payable\nunder this Act, based on-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 500
        },
        {
            "number": "6",
            "title": "Section 6(1)(i)",
            "chapter": null,
            "content": "(i) The consumption charges in respect of energy supplied by him to consumers\nclassified under clause (a) of sub-section (1) of section-3, as per Part-A of the\nSchedule appended to this Act;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 510
        },
        {
            "number": "6",
            "title": "Section 6(1)(ii)",
            "chapter": null,
            "content": "(ii) the units of energy consumed in respect of energy supplied by wheeling to the\nconsumers availing open access facility classified under clause (c) of sub-\nsection (1) of section-3, as per Part-C of the Schedule appended to this Act and\nalso as per prevailing rates of consumption charges of distribution company or\nlicensee which are mentioned in Part-A of the Schedule appended to this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 520
        },
        {
            "number": "6",
            "title": "Section 6(2)",
            "chapter": null,
            "content": "(2) The duty so payable shall be a first charge on the amount recoverable by the licensee for\nthe energy supplied or wheeled by him, and shall be a debt due by him to the State Government.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 530
        },
        {
            "number": "6",
            "title": "Section 6(3)",
            "chapter": null,
            "content": "(3) Every person, who falls under clause (b) of sub-section (1) of section-3, who consumes\nthe energy fully or partly for his own use or supplies to any other person or persons, shall pay to the\nState Government, at the time and in the manner prescribed, the proper electricity duty payable\nunder this Act in respect of the energy consumed by him or by the consumers to whom he has\nsupplied energy, as per Part-B of the Schedule appended to this Act. He may recover the portion of\nthe electricity duty on the energy consumed by the other person or persons to whom he has supplied\nenergy.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 540
        },
        {
            "number": "6",
            "title": "Section 6(4)",
            "chapter": null,
            "content": "(4) Every person, not being a licensee or generating company, who falls under clause (c) of\nsub-section (1) of section-3, consumes energy and utilises fully or partly for his own use or supplies\nto any other person or persons, shall pay to the State Government, through the licensee, at the time\nand in the manner prescribed, the proper electricity duty payable under this Act in respect of energy\nconsumed by him or by the consumers to whom he has supplied energy, as per Part-C of the\nSchedule appended to this Act. He may recover the portion of the electricity duty on the energy\nconsumed by the other person or persons to whom he has supplied the energy:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 550
        },
        {
            "number": "6",
            "title": "Section 6(5)",
            "chapter": null,
            "content": "(5) Nothing contained in sub-sections (3) and (4) shall apply if the energy is supplied to the\nlicensee.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 560
        },
        {
            "number": "6",
            "title": "Section 6(6)",
            "chapter": null,
            "content": "(6) Where any person fails or neglects to pay, at the time and in the manner prescribed, the\namount of electricity duty due from him, the licensee, or as the case may be, the person supplying\nenergy, may, without prejudice to the right of the State Government to recover the amount under\nsection-12, deduct such amount of electricity duty from the amount, if any, on account of deposit or\nrefund due, with the licensee or the person supplying energy, after giving not less than seven clear\ndays' notice in writing to such consumer or person to whom energy is supplied, cut off the supply of\nenergy to such consumer or person, if the dues are not recoverable from the deposit or refund\navailable with him; and he may, for that purpose, exercise the powers conferred on a licensee by\nsub-section (1) of section-56 of the Electricity Act, for the recovery of any charge or sum due in\nrespect of consumption charges on the energy consumed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 570
        },
        {
            "number": "6",
            "title": "Section 6(7)",
            "chapter": null,
            "content": "(7) The licensee shall be entitled to a rebate of such amount as may be determined by the\nState Government, from time to time, regard being had to the cost of collection of the duty incurred\nby such licensee.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 580
        },
        {
            "number": "6",
            "title": "Section 6(8)",
            "chapter": null,
            "content": "(8) Notwithstanding anything contained in the foregoing sub-sections, where the State\nGovernment is satisfied that there is a bona fide mistake, on the part of any licensee or a person\nsupplying energy to the consumers or consuming energy for his own use, in paying the proper\nelectricity duty, on account of wrong meter reading or misclassification of consumption falling under\nany particular Part or clause in the Schedule, the State Government may, at any time, by an order,\nwaive or write-off, with retrospective effect, the recovery of the amount of the electricity duty or any\npart thereof due at the proper rate and the amount of interest thereof, if any, payable for delayed\npayment under section-11.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 590
        },
        {
            "number": "7",
            "title": "Section 7. Licensee, etc to keep book of accounts and submit returns",
            "chapter": null,
            "content": "7. Licensee, etc to keep book of accounts and submit returns. - Every licensee, and every\nperson consuming energy, who falls under sub-section (1) of section-3 shall, save in respect of the\nenergy exempted from the electricity duty under sub-section (2) of section-3, keep books of accounts\nin the prescribed form and submit to the State Government or to the officer appointed by the State\nGovernment in this behalf the returns in such form and at such times as may be prescribed, showing\nthe units of electricity consumed by him, or as the case may be, supplied by him to each consumer,\nand the amount of the duty payable thereon and recovered or paid by him under section-6.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 600
        },
        {
            "number": "8",
            "title": "Section 8(1)",
            "chapter": null,
            "content": "8. Officers under this Act.- (1) Officers appointed under the Bihar Value Added Tax Act,\n2005 and the Bihar Goods and Service Tax Act, 2017 shall be deemed to be appointed for the\npurposes of this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 610
        },
        {
            "number": "8",
            "title": "Section 8(2)",
            "chapter": null,
            "content": "(2) Every officers appointed under this Act shall be deemed to be a public servant within the\nmeaning of section-21 of the Indian Penal Code.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 620
        },
        {
            "number": "9",
            "title": "Section 9(1)",
            "chapter": null,
            "content": "9. Powers of Inspecting Authority.- (1) Subject to the provisions of any rules made by the\nState Government in this behalf, an Inspecting authority may-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 630
        },
        {
            "number": "9",
            "title": "Section 9(1)(i)",
            "chapter": null,
            "content": "(i) require production for inspection of such books and records as may be necessary for\nascertaining or verifying the amount of electricity duty leviable under this Act;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 640
        },
        {
            "number": "9",
            "title": "Section 9(1)(ii)",
            "chapter": null,
            "content": "(ii) enter and search any premises where energy is, or is believed to be supplied for the\npurpose of-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 650
        },
        {
            "number": "9",
            "title": "Section 9(1)(ii)(a)",
            "chapter": null,
            "content": "(a) verifying the statements made in the books of accounts kept, and returns\nsubmitted under section-7;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 660
        },
        {
            "number": "9",
            "title": "Section 9(1)(ii)(b)",
            "chapter": null,
            "content": "(b) checking, reading and testing of meters;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 670
        },
        {
            "number": "9",
            "title": "Section 9(1)(ii)(c)",
            "chapter": null,
            "content": "(c) verifying the particulars required in connection with the levy of electricity\nduty;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 680
        },
        {
            "number": "9",
            "title": "Section 9(1)(iii)",
            "chapter": null,
            "content": "(iii) exercise such other powers and perform such other duties as may be necessary for\ncarrying out the purposes of this Act and the rules made thereunder.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 690
        },
        {
            "number": "9",
            "title": "Section 9(2)",
            "chapter": null,
            "content": "(2) All searches made under sub-section (1) shall be made in accordance with the provisions\nof the Code of Criminal Procedure, 1973.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 700
        },
        {
            "number": "10",
            "title": "Section 10(1)",
            "chapter": null,
            "content": "10. Assessment of duty.-\n(1) If the prescribed authority is satisfied without requiring the presence of the\nassesses for production by him of any evidence that the return furnished in\nrespect of any period is correct and complete, he shall assess the amount of the\nduty due from the assesses on the basis of such return.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 710
        },
        {
            "number": "10",
            "title": "Section 10(2)(a)",
            "chapter": null,
            "content": "(2) (a) If the prescribed authority is not satisfied without requiring the presence of the\nassesses for production of evidence that the return furnished in respect of any\nperiod is correct and complete or where any question arises as to the Part or\nclause in the Schedules under which category consumption of energy falls, or\nwhere the energy is consumed for different utilization purposes, what portion\nof consumption shall be governed by such Part or clause, he shall serve on such\nassesses a notice in the prescribed manner requiring him, on a date, time and at\na place to be specified therein, either to attend in person or to produce or cause\nto be produced any evidence on which the assessee may rely in support of such\na return.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 720
        },
        {
            "number": "10",
            "title": "Section 10(2)(b)",
            "chapter": null,
            "content": "(b) On the date specified in the notice or as soon afterwards, as may be, the\nprescribed authority, after hearing such evidence as the assessee may produce\nand such other evidence as the prescribed authority may require on specific\npoint, shall assess the amount of duty due from the assessee.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 730
        },
        {
            "number": "10",
            "title": "Section 10(3)",
            "chapter": null,
            "content": "(3) If an assessee having furnished return in respect of a period fails to comply\nwith all the terms of the notice under sub-section (2) or if the accounts and\nother evidence produced by him are, in the opinion of the prescribed authority,\nincorrect, incomplete or unreliable, either wholly or partly, the said authority\nshall assess, to the best of its judgment, the amount of duty, if any, due from\nthe assessee.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 740
        },
        {
            "number": "10",
            "title": "Section 10(4)",
            "chapter": null,
            "content": "(4) If the assessee fails to file returns in respect of any period, the prescribed\nauthority shall, after giving the assessee reasonable opportunity of being heard,\nassess, to the best of his judgment the amount of duty, if any, due from the\nassessee.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 750
        },
        {
            "number": "10",
            "title": "Section 10(5)",
            "chapter": null,
            "content": "(5) If upon information or otherwise, the prescribed authority is satisfied that\nreasonable grounds exist to believe that any assessee or any person other than\na assesses has been liable to pay duty in respect of any period, and has\nnevertheless willfully failed to apply for registration, the prescribed authority\nshall, after giving the assessee reasonable opportunity of being heard, assess to\nthe best of its judgment the amount of duty, if any, due from an assessee or any\nother person in respect of such period and all subsequent period and the\nprescribed authority shall direct that the assessee or any other person, to pay by\nway of penalty in addition to duty so assessed, a sum of fifty rupees for every\nday of the period during which the licensee or any other person failed to apply\nfor registration or an amount equal to the amount of duty assessed,\nwhichever is less;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 760
        },
        {
            "number": "10",
            "title": "Proviso to Section 10(5)",
            "chapter": null,
            "content": "Provided that no proceeding for such assessment shall be initiated except before expiry of\nfour years form expiry of the period to which it relates;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 770
        },
        {
            "number": "10",
            "title": "Second Proviso to Section 10(5)",
            "chapter": null,
            "content": "Provided further that a proceeding initiated under this sub-section shall be concluded within\na period of two years from the date of initiation.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 780
        },
        {
            "number": "11",
            "title": "Section 11(1)",
            "chapter": null,
            "content": "11. Appeals to appellate Authority. (1) Any licensee or other person objecting to an order\nof assessment with or without penalty passed under this Act, or the rules made thereunder may,\nwithin the prescribed period and in the prescribed manner, prefer appeal to the prescribed authority\nagainst such order of assessment or penalty or both :",
            "footnote": "",
            "is_definition": false,
            "sort_order": 790
        },
        {
            "number": "11",
            "title": "Proviso to Section 11(1)",
            "chapter": null,
            "content": "Provided that no appeal shall be entertained by such authority unless it is satisfied that\ntwenty per centum of the duty assessed or such amount of duty as the appellant may admit to be due\nfrom him, whichever is greater has been paid.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 800
        },
        {
            "number": "11",
            "title": "Section 11(2)",
            "chapter": null,
            "content": "(2) Every appeal under this section shall be filed, in such form and the manner, as may be\nprescribed, within forty-five days of the receipt of the notice of demand but where the appellate\nauthority is satisfied that the appellant had sufficient reason for not preferring the appeal within time,\nit may condone the delay.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 810
        },
        {
            "number": "11",
            "title": "Section 11(3)",
            "chapter": null,
            "content": "(3) Subject to such rules as may be prescribed, the appellate authority may, in disposing of\nan appeal under sub-section (1)-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 820
        },
        {
            "number": "11",
            "title": "Section 11(3)(a)",
            "chapter": null,
            "content": "(a) confirm, reduce, enhance or annul the assessment or penalty, or both; or",
            "footnote": "",
            "is_definition": false,
            "sort_order": 830
        },
        {
            "number": "11",
            "title": "Section 11(3)(b)",
            "chapter": null,
            "content": "(b) set aside the assessment or penalty, or both, and direct the assessing authority to\nmake a fresh assessment after making such further inquiry as may be directed by the\nappellate authority.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 840
        },
        {
            "number": "11",
            "title": "Section 11(4)",
            "chapter": null,
            "content": "(4) Subject to such rules as may be prescribed and for reasons to be recorded in writing the\nprescribed authority may, upon application or of its own motion, revise any order passed under this\nAct or the rules made thereunder:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 850
        },
        {
            "number": "11",
            "title": "Proviso to Section 11(4)",
            "chapter": null,
            "content": "Provided that no order of assessment shall be revised upon application of the assessee,\nunless an order under sub-section (2) has been previously passed in respect of such order:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 860
        },
        {
            "number": "11",
            "title": "Second Proviso to Section 11(4)",
            "chapter": null,
            "content": "Provided further that where the prescribed authority revises any order on its own motion, no\nproceeding for such revision shall be initiated at any time before the expiry of two years from the\ndate of the said order.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 870
        },
        {
            "number": "11",
            "title": "Section 11(5)",
            "chapter": null,
            "content": "(5) Subject to such rules as may be prescribed, any order passed under this Act or the rules\nmade thereunder may be reviewed by the authority passing it or by its successor-in-office.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 880
        },
        {
            "number": "12",
            "title": "Section 12(1)",
            "chapter": null,
            "content": "12. Appeal to appellate Tribunal.- (1) Subject to such rules as may be made by the State\nGovernment, any of the authorities mentioned in section-8 or dealer or any other person aggrieved\nby an order made by the Deputy Commissioner or Joint Commissioner under section-11 or the\nCommissioner under section-13, may, prefer an appeal to the Tribunal.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 890
        },
        {
            "number": "12",
            "title": "Section 12(2)",
            "chapter": null,
            "content": "(2) Where an appeal is preferred by a dealer, such appeal shall not be entertained by the\nTribunal unless such dealer or any other person has deposited in manner specified by the Tribunal,\ntwenty percent of the amount in dispute:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 900
        },
        {
            "number": "12",
            "title": "Proviso to Section 12(2)",
            "chapter": null,
            "content": "Provided that the Tribunal may, for reasons to be recorded in writing, waive or reduce the\namount required to be deposited under this section.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 910
        },
        {
            "number": "12",
            "title": "Explanation to Section 12(2)",
            "chapter": null,
            "content": "Explanation. For the purpose of this sub-section, the expression 'amount in dispute\" shall\nmean the sum remaining after deducting from the tax assessed, the amount of tax deposited by the\ndealer in respect of the year to which the dispute relates.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 920
        },
        {
            "number": "12",
            "title": "Section 12(3)",
            "chapter": null,
            "content": "(3) Every application for appeal under this section shall be filed within ninety days of the\ncommunication of the order which is sought to be appealed, but where the Tribunal is satisfied that\nthe applicant had sufficient cause for not applying within time, it may condone the delay.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 930
        },
        {
            "number": "12",
            "title": "Section 12(4)",
            "chapter": null,
            "content": "(4) No order this section shall be passed without giving the applicant as also the authority\nwhose order is sought to be appealed or their representative a reasonable opportunity of being heard.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 940
        },
        {
            "number": "12",
            "title": "Section 12(5)",
            "chapter": null,
            "content": "(5) On receipt of an appeal under sub-section (1), the Tribunal may, after giving the parties\nto the appeal an opportunity of being heard, pass such order thereon as it thinks fit, confirming,\nmodifying or setting aside the order appealed against.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 950
        },
        {
            "number": "12",
            "title": "Section 12(6)",
            "chapter": null,
            "content": "(6) The Tribunal shall send the copy of every order made by it to the parties to the appeal\nand to the concerned authority against whose order the appeal had been preferred.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 960
        },
        {
            "number": "12",
            "title": "Section 12(7)",
            "chapter": null,
            "content": "(7) The appeal filed before the Tribunal under sub-section (1) shall be dealt with by it as\nexpeditiously as possible and endeavour shall be made by it to dispose of the appeal finally within\nsix months from the date of receipt of the appeal.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 970
        },
        {
            "number": "13",
            "title": "Section 13. Revisionary powers of Commissioner",
            "chapter": null,
            "content": "13. Revisionary powers of Commissioner. The Commissioner may, suo motu, call for and\nexamine the record of any proceeding recorded by any officer or person subordinate to him under\nthis Act and if he considers that any order passed therein is erroneous or it is prejudicial to the\ninterest of revenue, pass such order as he deems fit after giving the dealer or the person concerned an\nopportunity of being heard.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 980
        },
        {
            "number": "14",
            "title": "Section 14. Review",
            "chapter": null,
            "content": "14. Review. Subject to such rules as may be made by the State Government under this Act,\nany authority appointed under section-8 or the Tribunal may review any order passed by it, if such\nreview is, in the opinion of the said authority or the Tribunal, as the case may be, necessary on\naccount of a mistake which is apparent from the record:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 990
        },
        {
            "number": "14",
            "title": "Proviso to Section 14",
            "chapter": null,
            "content": "Provided that no such review, if it has the effect of enhancing the tax, interest or penalty or\nof reducing a refund shall be made unless the said authority or the Tribunal, as the case may be, has\ngiven the dealer, or the person concerned a reasonable opportunity of being heard.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1000
        },
        {
            "number": "15",
            "title": "Section 15(1)",
            "chapter": null,
            "content": "15. Appeal before High Court.- (1) An appeal shall lie to the High Court from every order\npassed by the Tribunal, if the High Court is satisfied that the case involves a substantial question of\nlaw.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1010
        },
        {
            "number": "15",
            "title": "Section 15(2)",
            "chapter": null,
            "content": "(2) The Commissioner or a dealer aggrieved by any order passed by the Tribunal,-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1020
        },
        {
            "number": "15",
            "title": "Section 15(2)(i)",
            "chapter": null,
            "content": "(i) under the Bihar Electricity Duty Act, 1948, (Bihar Act 36 of 1948) as it stood\nbefore its repeal by Section-23, on or after the date of commencement of this\nAct; or",
            "footnote": "36 of 1948",
            "is_definition": false,
            "sort_order": 1030
        },
        {
            "number": "15",
            "title": "Section 15(2)(ii)",
            "chapter": null,
            "content": "(ii) under this Act, may file an appeal to the High Court, and such appeal under this\nsection shall be filed within ninety days from the date of the communication to\nthe dealer or the Commissioner on any question of law arising out of such order.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1040
        },
        {
            "number": "15",
            "title": "Section 15(3)",
            "chapter": null,
            "content": "(3) Where the High is satisfied that a substantial question of law is involved in any case, it\nshall formulate the question.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1050
        },
        {
            "number": "15",
            "title": "Section 15(4)",
            "chapter": null,
            "content": "(4) The appeal shall be heard only on the question so formulated and the respondents shall,\nat the hearing of the appeal, be allowed to argue that the case does not involve such question.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1060
        },
        {
            "number": "15",
            "title": "Proviso to Section 15(4)",
            "chapter": null,
            "content": "Provided that nothing in this sub-section shall be deemed to take away or abridge the power\nof the High Court to hear for reasons to be recorded, the appeal on any other substantial question of\nlaw not formulated by it, if it is satisfied that the case involves such question.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1070
        },
        {
            "number": "15",
            "title": "Section 15(5)(a)",
            "chapter": null,
            "content": "(5) (a) The High Court shall decide the substantial question of law so formulated or\ninvolved and deliver such judgment thereon containing the grounds on which such\ndecision is founded and may award such costs as it deems fit.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1080
        },
        {
            "number": "15",
            "title": "Section 15(5)(b)",
            "chapter": null,
            "content": "(b) The High Court may determine any issue which-\n(i) has not been determined by the Tribunal, or\n(ii) has been wrongly determined by the Tribunal, by reason of a decision on\nsuch question of law as is referred to in sub-section (1).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1090
        },
        {
            "number": "15",
            "title": "Section 15(6)",
            "chapter": null,
            "content": "(6) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure,\n1908, (5 of 1908) relating to appeals to High Court, shall as far as may be, apply in the case of\nappeals under this section.",
            "footnote": "5 of 1908",
            "is_definition": false,
            "sort_order": 1100
        },
        {
            "number": "16",
            "title": "Section 16(1)",
            "chapter": null,
            "content": "16. Case before high Court to be heard by not less than two Judges.-(1) When an appeal\nhas been filed before the High Court under section-15, it shall be heard by a bench of not less than\ntwo Judge of the High Court, and shall be decided in accordance with the opinion of such Judges or\nof the majority, if any, of such Judges.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1110
        },
        {
            "number": "16",
            "title": "Section 16(2)",
            "chapter": null,
            "content": "(2) Where there is no such majority, the Judges shall state the point of law upon which they\ndiffer and the case shall then be heard upon the point only by one or more of other Judges of the\nHigh Court and such point shall be decided according to the opinion of the majority of Judges who\nhave heard the case including those who first heard it.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1120
        },
        {
            "number": "17",
            "title": "Section 17(1)",
            "chapter": null,
            "content": "17. Applicability of interest in case of delayed payment.- (1) Any sum due on account of\nelectricity duty, if not paid to the State Government at the time and in the manner prescribed, shall\nbe deemed to be an arrears, and thereupon, interest on such sum shall be payable at the rate of one\nand half percent per month for the first three months immediately after the time such sum has\nbecome due, and thereafter at the rate of two percent per month till such sum is paid; and the sum\ntogether with any interest thereupon, shall be recoverable either through a special mode of recovery\nor as an arrear of land revenue-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1130
        },
        {
            "number": "17",
            "title": "Section 17(1)(i)",
            "chapter": null,
            "content": "(i) if the sum was payable under sub-section (1) of section-6, either from the consumer,\nor, subject to the proviso to sub-section (2), from the licensee or any person who\nholds or may subsequently hold any money for or on account of the licensee at the\noption of the State Government or any officer authorized by the State Government\nin this behalf;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1140
        },
        {
            "number": "17",
            "title": "Section 17(1)(ii)",
            "chapter": null,
            "content": "(ii) if the sum was payable under sub-section (3) of section-6, either from the consumer\nor from the person supplying energy and consuming fully or partly for his own use,\nor any person from whom any money is due or may become due to the licensee, as\nthe case may be, supplying to other person, at the option of the State Government or\nany officer authorized by the State Government in this behalf.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1150
        },
        {
            "number": "17",
            "title": "Section 17(2)",
            "chapter": null,
            "content": "(2) Where the consumer or, as the case may be, the licensee or a person other than the\nlicensee, or generating company who falls under sub-section (3) or sub-section (4) of section-6, is\nliable to pay electricity duty, penalty and interest, and if he makes payment of the amount which is\nless than the aggregate of the amount of electricity duty, penalty and interest, the amount so paid\nshall be first adjusted towards the amount of interest, thereafter the balance if any, towards the\namount of penalty and thereafter the balance if any, towards the amount of electricity duty.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1160
        },
        {
            "number": "17",
            "title": "Section 17(3)",
            "chapter": null,
            "content": "(3) The State Government may, by general or special order, refund the whole or any part of\nelectricity duty collected from the consumer who is eligible for exemption of electricity duty under\nthe Act or various schemes of the Government.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1170
        },
        {
            "number": "18",
            "title": "Section 18(1)",
            "chapter": null,
            "content": "18. Special mode of recovery. (1) Notwithstanding anything contained in the Act or any\nlaw or contract to the contrary, the authority prescribed for assessment and recovery of duty may, at\nany time by notice in writing (a copy of which shall also be given to the licensee or to the person\nliable to pay duty) under this Act direct-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1180
        },
        {
            "number": "18",
            "title": "Section 18(1)(a)",
            "chapter": null,
            "content": "(a) any person who holds or may subsequently hold any money for or on account of\nthe licensee or the person liable to pay duty, or",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1190
        },
        {
            "number": "18",
            "title": "Section 18(1)(b)",
            "chapter": null,
            "content": "(b) any person from whom any money is due or may become due to the licensee or the\nperson liable to pay duty who has failed to pay upto the date fixed in the notice of\ndemand the amount of duty or penalty or surcharge payable according to the said\nnotice of demand served upon such licensee or person or in respect of which the\ndate of payment has not been extended by any competent authority, to pay into the\nGovernment treasury, in the same manner as have been prescribed for payment of\nduty either forthwith or upon the money becoming due so much of the money as is\nsufficient to pay the amount due from the licensee or the person liable to pay duty.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1200
        },
        {
            "number": "18",
            "title": "Section 18(2)",
            "chapter": null,
            "content": "(2) The authority issuing a notice under sub-section (1) may, at any time, amend or revoke\nany such notice or extend the time for making payment in pursuance of the notice.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1210
        },
        {
            "number": "18",
            "title": "Section 18(3)",
            "chapter": null,
            "content": "(3) Any person making any payment in compliance with a notice issued under sub-section\n(1) shall be deemed to have made the payment under the authority of the licensee or the person\nconcerned and the receipt from the Government treasury shall constitute a good and sufficient\ndischarge of the liability of that person to the licensee or the person concerned to the extent of\namount specified in the receipt.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1220
        },
        {
            "number": "18",
            "title": "Section 18(4)",
            "chapter": null,
            "content": "(4) Any person if not discharging the liability after service of notice under sub-section (1) on\nhim shall be personally liable to the State Government for the amount of duty or penalty and\nsurcharge.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1230
        },
        {
            "number": "18",
            "title": "Section 18(5)",
            "chapter": null,
            "content": "(5) If amount for which any person becomes liable personally to the State Government under\nsub-section (4), remains unpaid, it shall be recoverable as an arrear of land revenue from him\".",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1240
        },
        {
            "number": "18",
            "title": "Section 18(6)",
            "chapter": null,
            "content": "(6) If any person contravenes any of the provisions of sub-section (4) of this section the\nprescribed authority shall after giving an opportunity of being heard by an order in writing direct\nthat such person shall pay by way of penalty a sum not exceeding twice the amount payable under\nsub-section (1).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1250
        },
        {
            "number": "19",
            "title": "Section 19(1)",
            "chapter": null,
            "content": "19. Offences and Penalties- (1) If any person, -",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1260
        },
        {
            "number": "19",
            "title": "Section 19(1)(a)",
            "chapter": null,
            "content": "(a) fails to keep books of accounts or to submit returns in accordance with the\nprovisions of section-7 and the rules made in that behalf under section-15; or",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1270
        },
        {
            "number": "19",
            "title": "Section 19(1)(b)",
            "chapter": null,
            "content": "(b) contravenes any rule made under this Act; or",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1280
        },
        {
            "number": "19",
            "title": "Section 19(1)(c)",
            "chapter": null,
            "content": "(c) willfully obstructs the Inspecting authority in the exercise of the powers\nconferred upon him by or under this Act, he shall, on conviction, be punished\nwith fine which may extend to ten thousand rupees.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1290
        },
        {
            "number": "19",
            "title": "Section 19(2)",
            "chapter": null,
            "content": "(2) No complaint in respect of the offence committed under sub-section (1) shall be\nentertained unless it is filed by the Inspecting authority.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1300
        },
        {
            "number": "20",
            "title": "Section 20(1)",
            "chapter": null,
            "content": "20. Offences by Companies.- (1) Where an offence under this Act has been committed by\na company, every person who at the time, when the offence was committed, was in charge of, and\nwas responsible to the company for the conduct of the business of the company as well as the\ncompany, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and\npunished accordingly:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1310
        },
        {
            "number": "20",
            "title": "Proviso to Section 20(1)",
            "chapter": null,
            "content": "Provided that, nothing contained in this sub-section shall render any such person liable to\nany punishment provided under this Act, if he proves that the offence was committed without his\nknowledge or that he had exercised all due diligence to prevent the commission of such offence.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1320
        },
        {
            "number": "20",
            "title": "Section 20(2)",
            "chapter": null,
            "content": "(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act\nhas been committed by a company and it is proved that the offence has been committed with the\nconsent or connivance of, or is attributable to any neglect on the part of, any director, manager,\nsecretary or other officer of the company, such director, manager, secretary or other officer shall also\nbe deemed to be guilty of that offence and shall be liable to be proceeded against and punished\naccordingly.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1330
        },
        {
            "number": "20",
            "title": "Explanation to Section 20(2)",
            "chapter": null,
            "content": "Explanation. For the purposes of this section,-\n(a) \"company\" means a body corporate and includes firm, association of persons or body of\nindividuals whether incorporated or not; and (b) \"director\" in relation to a firm, means a partner in\nthe firm, and in relation to any association of persons or body of individuals, means any member\ncontrolling the affairs thereof.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1340
        },
        {
            "number": "21",
            "title": "Section 21. Protection of action taken in goods faith",
            "chapter": null,
            "content": "21. Protection of action taken in goods faith. No suit, prosecution or other legal\nproceeding shall lie against any officer under this Act for anything which is, in good faith done or\nintended to be done under this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1350
        },
        {
            "number": "22",
            "title": "Section 22(1)",
            "chapter": null,
            "content": "22. Power to make rules.-(1) The State Government may, by notification in the Official\nGazette, make rules to carry out the purposes of this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1360
        },
        {
            "number": "22",
            "title": "Section 22(2)",
            "chapter": null,
            "content": "(2) In particular, and without prejudice to the generality of the foregoing power, such rules\nmay,-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1370
        },
        {
            "number": "22",
            "title": "Section 22(2)(a)",
            "chapter": null,
            "content": "(a) prescribe the time and manner of payment of electricity duty, for-\n(i) due date of payment of electricity duty;\n(ii) payment of electricity duty by installments;\n(iii) the circumstances in which and conditions subject to which and the period\nfor which deferment of payment of electricity duty may be allowed under\nsection-6;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1380
        },
        {
            "number": "22",
            "title": "Section 22(2)(b)",
            "chapter": null,
            "content": "(b) prescribe the procedure for securing any concession or exemption under the Act;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1390
        },
        {
            "number": "22",
            "title": "Section 22(2)(c)",
            "chapter": null,
            "content": "(c) prescribe the form of the books of accounts to be kept, and the time at which, the\nform in which and the officers to whom the returns required by section-7 to be\nsubmitted:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1400
        },
        {
            "number": "22",
            "title": "Section 22(2)(d)",
            "chapter": null,
            "content": "(d) prescribe the functions of Inspecting authority under sub-section (1) of section-8;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1410
        },
        {
            "number": "22",
            "title": "Section 22(2)(e)",
            "chapter": null,
            "content": "(e) prescribe the rules, if any, subject to which the Inspecting authority may exercise\nthe powers under sub-section (1) of section-9;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1420
        },
        {
            "number": "22",
            "title": "Section 22(2)(f)",
            "chapter": null,
            "content": "(f) prescribe the procedure for installation and the checking, reading and testing of\nmeters;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1430
        },
        {
            "number": "22",
            "title": "Section 22(2)(g)",
            "chapter": null,
            "content": "(g) prescribe the procedure for referring question to the authority, and for filing an\nappeal or revision to the State Government against the orders passed by such\nauthority;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1440
        },
        {
            "number": "22",
            "title": "Section 22(2)(h)",
            "chapter": null,
            "content": "(h) prescribe the procedure and the period of limitation for claiming refund of the\namount of electricity duty paid in excess of the amount payable by the consumer\nunder this Act;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1450
        },
        {
            "number": "22",
            "title": "Section 22(2)(i)",
            "chapter": null,
            "content": "(i) fee for supply of copies of any documents under this Act;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1460
        },
        {
            "number": "22",
            "title": "Section 22(2)(j)",
            "chapter": null,
            "content": "(j) to provide for giving effect to the provisions of this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1470
        },
        {
            "number": "22",
            "title": "Section 22(3)",
            "chapter": null,
            "content": "(3) Every rule made under this Act and every notification issued under the Act. shall be laid,\nas soon as may be, after it is made, before each House of the State Legislature, while it is in session\nfor a total period of fourteen days which may be comprised in one session or in two or more\nsuccessive sessions, and if, before the expiry of the session in which it is so laid or the session or\nsessions immediately following, both Houses agree in making any modification in any rule or both\nHouses agree that rule should not be made, and notify their decision to that effect in the Official\nGazette, the rule shall, from the date of publication of such notification, have effect only in such\nmodified form or be of no effect, as the case may be; so, however, that any such modification or\nannulment shall be without prejudice to the validity of anything previously done or omitted to be\ndone under that rule.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1480
        },
        {
            "number": "23",
            "title": "Section 23. Repeal and savings",
            "chapter": null,
            "content": "23. Repeal and savings.- the Bihar Electricity Duty Act, 1948, stand repealed:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1490
        },
        {
            "number": "23",
            "title": "Proviso to Section 23",
            "chapter": null,
            "content": "Provided that, the repeal shall not affect,-\n(a) anything done or any action taken or purported to have been done or taken including\nany rule, notification, order or notice made or issued under the law so repealed; or\n(b) any appointment, confirmation or declaration made or any authorization or\nexemption granted or any document or instrument executed and any direction given\nunder the law so repealed; or\n(c) any right, privilege, obligation or liability acquired, accrued or incurred under the\nlaw so repealed; or\n(d) any investigation, legal proceedings or remedy in respect of any such right,\nprivilege, obligation, liability, penalty as aforesaid; and any such investigation, legal\nproceedings or remedy may be instituted, continued or enforced and any such\npenalty may be imposed as if this Act had not been enacted:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1500
        },
        {
            "number": "23",
            "title": "Second Proviso to Section 23",
            "chapter": null,
            "content": "Provided further that, subject to the preceding proviso, rates of duty or interest prescribed,\nrules or forms framed under the provisions of the Bihar Electricity Duty Act, and any appointment of\nInspecting authority made under any of the repealed provisions shall be deemed to have been\nprescribed, framed or made under the corresponding provisions of this Act, shall continue to be in\nforce accordingly, unless and until superseded by anything done or any action taken under this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1510
        },
        {
            "number": "24",
            "title": "Section 24(1)",
            "chapter": null,
            "content": "24. Power to remove difficulties. (1) If any difficulty arises in giving effect to the\nprovisions of this Act, the State Government may, as occasion arises, by an order published in the\nOfficial Gazette, do anything not inconsistent with the provisions of this Act, which appears to it to\nbe necessary or expedient for the purposes of removing the difficulty:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1520
        },
        {
            "number": "24",
            "title": "Proviso to Section 24(1)",
            "chapter": null,
            "content": "Provided that, no such order shall be made after the expiry of a period of two years from the\ndate of commencement of this Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1530
        },
        {
            "number": "24",
            "title": "Section 24(2)",
            "chapter": null,
            "content": "(2) Every order made under sub-section (1) shall be laid, as soon as may be, after it is made,\nbefore each House of the State Legislature.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1540
        },
        {
            "number": "156",
            "title": "Schedule - Part-A",
            "chapter": null,
            "content": "SCHEDULE\nPart-A\n(See sections-3 and 6)\n\nSl. No. 1 | Tariff-Category of electricity bill: PART A- RESIDENTIAL | Purpose of utilization of electricity supplied to various categories of Consumers: As per the Tariff Schedule of the Bihar Electricity Regulatory Commission-\n(i) Residential- Individual BPL (Below Poverty Line);\n(ii) Residential- Individual non-BPL;\n(iii) Residential common facilities within complex like lights, water, lift, recreation or community hall, club, gymnasium, swimming pool, etc.;\n(iv) Residential students hostels, working women's or men's hostels;\n(v) Residential- Hostels or Homes for destitute, physically or mentally challenged, Old-age, Orphanages, Rescue Homes, Asylum, Dharamshala;\n(vi) Religious place of worship;\n(vii) Telephone booths run by physically challenged persons;\n(viii) Categorized under Residential but for social cause;\n(ix) Any other premises not covered above. | Rate: At such rate or rates not exceeding twenty per cent. Of the consumption charges, as the State Government may, either prospectively or retrospectively, by notification in the Official Gazette, specify.\n\nSl. No. 2 | Tariff-Category of electricity bill: PART B- COMMERCIAL | Purpose of utilization of electricity supplied to various categories of Consumers: As per the Tariff Schedule of the Bihar Electricity Regulatory Commission-\n(i) Business or Commercial Establishments-Corporate or Administrative Offices or Shops or Shopping Malls or Showrooms, Banks, ATMs, etc.;\n(ii) Common facilities in Business or Commercial Establishments like lighting, lifts, security, fire-fighting, water pumping;\n(iii) Community Centers-Marriage, Community, Seminar, Exhibition, Meeting or Town Halls;\n(iv) Public entertainment- Cinemas, Theatre, Studios, Multiplexes, Leisure or Recreation places, etc.;\n(v) Hospitality Hotels, Guest Houses, Tourism Centers, Restaurants, Ice-cream Parlors, Coffee Shops, Fast Food Centers or stalls, etc.;\n(vi) Communication Telephone Exchanges, Mobile Towers, Satellite Antennas, Public Call Centers or Booths, TV or Radio Stations, Internet or Cyber Cafes, etc.;\n(vii) Service oriented- Beauty Parlors, Saloons, Service or Repair Centers, Laundries, Garages, Tailoring, Call Centers, etc.;\n(viii) Institutes- Educational, Training;\n(ix) Health activities- Sports Clubs, Health Clubs, Gymnasium, Swimming Pools, etc.;\n(x) Construction New or Renovation of Buildings, Structures, Infrastructures, Roads, Aerodromes, Tunnels, Utilities, etc.;\n(xi) External Illuminations of Monumental or Heritage or Historical Buildings, structures, places, etc.;\n(xii) Science and Research Research and Development Centers, Laboratories, Aquacultures, Fisheries, Sericulture, Cattle Breeding, Insemination;\n(xiii) Aquaculture, Sericulture, Fisheries;\n(xiv) Hospitals, Clinics, Dispensaries, Pathological Laboratories or Diagnostic Centers or Radiological Imaging Centers, etc.;\n(xv) Information Technology (IT)-Software Development, Data Processing, etc. not recognized under Industry category and not having such status given by the Government;\n(xvi) Premises rented or leased by the consumer along with electricity as an Utility Service;\n(xvii) Categorized under Commercial but for social cause;\n(xviii) Any other establishment not covered above. | Rate: At such rate or rates not exceeding thirty per cent. of the consumption charges, as the State Government may, either prospectively or retrospectively, by notification in the Official Gazette, specify.\n\nSl. No. 3 | Tariff-Category of electricity bill: PART C- AGRICULTURAL | Purpose of utilization of electricity supplied to various categories of Consumers: As per the Tariff Schedule of the Bihar Electricity Regulatory Commission-\n(i) Pumping;\n(ii) Poultry;\n(iii) High-Tech Green Houses, Tissue Cultures Mushrooms, etc.;\n(iv) Floriculture, Horticulture, Nurseries, Plantations;\n(v) Cane Crusher, Fodder cutter etc. for agricultural process and self-use but not applicable to oil mill, flourmill, etc.;\n(vi) Cold-storages, Precooling;\n(vii) Categorized under Agricultural but for social cause;\n(viii) Any other agricultural activity not covered above. | Rate: At such rate or rates not exceeding twenty per cent. Of the consumption charges, as the State Government may, either prospectively or retrospectively, by Notification in the Official Gazette, specify.\n\nSl. No. 4 | Tariff-Category of electricity bill: PART D- TEMPORARY | Purpose of utilization of electricity supplied to various categories of Consumers: As per the Tariff Schedule of the Bihar Electricity Regulatory Commission-\n(i) Religious electrical installation provided with temporary electric supply;\n(ii) Categorized under Temporary but for social cause;\n(iii) Any electrical installation other than religious, provided with temporary electric supply. | Rate: At such rate or rates not exceeding thirty per cent. of the consumption charges, as the State Government may, by notification in the Official Gazette, specify.\n\nSl. No. 5 | Tariff-Category of electricity bill: PART E- ADVERTISEMENTS AND HOARDINGS | Purpose of utilization of electricity supplied to various categories of Consumers: As per the Tariff Schedule of the Bihar Electricity Regulatory Commission Advertising Advertisement or Sign Boards, Hoardings, etc. | Rate: At such rate or rates not exceeding thirty per cent. of the consumption charges, as the State Government may, by notification in the Official Gazette, specify.\n\nSl. No. 6 | Tariff-Category of electricity bill: PART F- INDUSTRIAL | Purpose of utilization of electricity supplied to various categories of Consumers: As per the Tariff Schedule of the Bihar Electricity Regulatory Commission-\n(i) Flour Mill, Dal Mill, Rice Mill, Poha Mill, Masala Mills, Saw Mills, Power Looms including other allied activities like, Warping, Doubling, Twisting, etc.;\n(ii) Ice Factory, Ice cream Manufacturing Units, Milk Processing or Chilling Plants (Dairy);\n(iii) Engineering workshops, Engineering Goods Manufacturing units, Printing Press, Transformer repairing workshops;\n(iv) Mining, Quarry and Stone Crushing units;\n(v) Garment Manufacturing Units;\n(vi) LPG or CNG bottling plants, etc.;\n(vii) Sewage Water Treatment Plants or Common Effluent Treatment Plants, owned, operated, managed, by the Association situated within the industrial area only;\n(viii) Information Technology (IT) IT Parks, Software Development, Data Processing, etc., recognized under the 'Industry' category and having such status given by the State Government;\n(ix) Categorized under 'Industrial' but for social cause;\n(x) Category or categories as classified by the Department of Industries of the Government of Bihar under 'Industrial Policy';\n(xi) Any other industry not covered above. | Rate: At such rate or rates not exceeding fifteen per cent. of the consumption charges, as the State Government may, either prospectively or retrospectively, by notification in the Official Gazette, specify.\n\nSl. No. 7 | Tariff-Category of electricity bill: PART H- MONO AND METRO RAIL | Purpose of utilization of electricity supplied to various categories of Consumers: As per the Tariff Schedule of the Bihar Electricity Regulatory Commission. | Rate: At such rate or rates not exceeding twenty per cent. of the consumption charges, as the State Government may, either prospectively or retrospectively, by notification in the Official Gazette, specify.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1550
        },
        {
            "number": "157",
            "title": "Schedule - Part-B",
            "chapter": null,
            "content": "Part-B\n(See sections-3 and 6)\n\nConsumption of power produced from-\n(i) Captive Power,\n(ii) Power from Co-Generation,\n(iii) Stand by Generation,\n(iv) Power from Renewable Energy,\n(v) Independent Power Producer (IPP).\n\nUtilization purposes:\n(i) Self-use | Rate: At such rate or rates not exceeding one hundred fifty paise per unit, as the State Government may, either prospectively or retrospectively, by notification in the Official Gazette, specify.\n(ii) Supply to other person or persons. | Rate: Prevailing rates of Distribution Company or Licensee as per Schedule A, as the State Government may, either prospectively or retrospectively, by notification in the Official Gazette, specify.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1560
        },
        {
            "number": "158",
            "title": "Schedule - Part-C",
            "chapter": null,
            "content": "Part-C\r\n(See sections-3 and 6)\r\n\r\nSr. No. 1 | Generation Category: Open access | Utilization purposes: (i) Self-use | Rate: Prevailing rates of Distribution Company or Licensee as per Schedule A, as the State Government may, either prospectively or retrospectively, by notification in the Official Gazette, specify.\r\nSr. No. 2 | Generation Category: Other | Utilization purposes: (ii) Supply to other person or persons. | Rate: Prevailing rates of Distribution Company or Licensee as per Schedule A, as the State Government may, either prospectively or retrospectively, by notification in the Official Gazette, specify.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1570
        }
    ],
    "metadata": {
        "Act ID": "201804",
        "Act Number": "4",
        "Enactment Date": "2018-04-20",
        "Act Year": "2018",
        "Short Title": "Bihar Electricity Duty Act, 2018",
        "Department": "Law Department",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:55:17"
}