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The Bihar Electricity Duty Rules, 1949
The Bihar Electricity Duty Rules, 1949
Sections
1. Short title.
Section 12. Definitions.
Section 27. Method of payment.
Section 78. Submission of challans with returns.
Section 89A. Submission of return by an assessee having more places of business than one.
Section 9A10. Rebate.
Section 1012. Assessment.
Section 1215A. Refund payment order.
Section 15A16. Power to enter premises and seize papers.
Section 1617. Reading of meters.
Section 1718. Adjustment.
Section 1819. Provision of meters.
Section 1920. Books of accounts.
Section 2021. Notices.
Section 2122. Punishment.
Section 221. Name of the assessee:
Section 12. Status (Whether individual, a Hindu undivided family firm, limited company, association of persons etc.)
Section 23. Name and designation of the person in charge of management.
Section 34. Nature of business (state whether generation, distribution, consumption or combination of any of these)
Section 45. Location of generating plant.
Section 56. Location of distributing plant.
Section 67. Address of office or any other place where notices and communications should be ordinarily despatched-
Section 78. Boundary of the area of supply
Section 89. State if the energy is supplied to consumers in metered or unmetered premises or both.
Section 910. Complete list of other places of generation and/or distribution for which the assessee holds separate licence and for which separate application has been/will be made.
Section 1011. Total units generated during the previous year.
Section 1112. Books of accounts ordinarily maintained.
Section 1213. Particulars of persons having interest in the business in case of an assessee other than a company registered under the Indian Companies Act, 1913 (VII of 1913).
Section 1314. I declare that t he above statements are true and complete to the best of my knowledge and belief.
Section 141. Name of the assessee-
Section 12. Name of the person incharge of management
Section 23. Nature of business-
Section 34. Location of generating/distributing plant.
Section 45. Name of the Treasury where the duty is to be deposited-
Section 51. Books of Accounts maintained under Section 5 of the Bihar Electricity Duty Act, 1948.
Section 52. All other relevant documents and papers relating to and in support of the return required to be verified.
Section 21. This exemption shall be available to unit going into production on or after 1st September, 1986, for a period of five years from the date on which the unit starts its production.
Section 12. The exemption will be admissible only on electrical energy used for production purposes.
Section 23. This exemption shall be limited to the extent of 25 percent of electricity duty payable or Rs. one lakh, whichever is less in year.
Section 34. This exemption shall not be admissible to Atta Chakkies, Hullars, Cold Storage, Cinema and Hotels.
Section 45. The Notification No. S.O. 645, dated 15th May, 1986, is hereby superseded, but units which have gone into production before 1st September, 1986 and have not availed of the facilities of exemption as provided in resolution No. 1153, dated the 30th January, 1981 of the Department of Industries for the full period of five years of their eligibility, shall be entitled to avail of the exemption for the remaining period of admissibility.
Section 56. This exemption shall be admissible only, to such unit which is registered as large, medium, small or tiny Industrial unit by Industries Department, or a competent authority of Government of India.
Section 67. If the concerned unit itself generates electrical energy and/or registered as assessee under the Bihar Electricity Duty Act, 1948, it shall keep separate accounts of total energy generated, energy used for production purposes and energy used for other than production purposes and shall produce the same for verification of the claim for exemption.
Section 78. If the concerned unit purchases electrical energy either from Bihar State Electricity Board or any other Licencee it will furnish to the seller a certificate of declaration (in the form appended herewith) which shall be filed by the seller before the assessing authority as an evidence for exemption from duty under this notification.
Section 89. If a small Industrial unit is converted into a medium Industrial unit, the said facility of exemption from the electricity duty to a small Industrial unit, shall be admissible for the remaining period of eligibility or for a period of two years, whichever is earlier from the date of registration of that unit as medium Industrial unit.
Section 910. In case of violation of any of the aforesaid condition or conditions or issuing a wrong certificate or furnishing wrong figures in respect of energy consumed for production purpose, this facility of exemption from electricity duty shall be treated as cancelled from the beginning and the owner of the Industries shall be liable for the payment of entire amount of duty.
Section 1011. This notification shall be deemed to have come into force from the 1st September, 1986 and shall remain valid up to 31st August, 1991.
Section 11
the-bihar-electricity-duty-rules-1949.json
•
47 Sections
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Bihar
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"title": "The Bihar Electricity Duty Rules, 1949",
"short_title": "The Bihar Electricity Duty Rules, 1949",
"act_number": "Published vide Notification No. 2240-F.I., dated t",
"act_year": 1949,
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"number": "2",
"title": "2. Definitions.",
"chapter": null,
"content": "(a) \"The Act\" means the Bihar Electricity Duty Act, 1948;\n(b) \"assessee\" means a licencee or any other person who is liable to pay duty under the Act;\n(c) \"circle\" means a unit of Commercial Taxes administration created under the relevant provisions of Sales Tax Law of the State of Bihar for the time being in force.\n\"(cc) \"Sub-circle\" means a unit of Commercial Administration created under the relevant provisions of the Sales Tax Law of the State of Bihar for the time being in force.\"\n(d) \"Form\" means a Form appended to these Rules;\n(e) \"Government Treasury\" means in relation to an assessee; the Treasury or Sub-treasury specified in the certificate of registration granted to him under Rule 4;\n(f) \"Inspecting officer\" means the Commissioner of Commercial Taxes, the Additional Commissioner of Commercial Taxes, the senior Joint Commissioner of Commercial Taxes, the Joint Commissioner of Commercial of Taxes, the Deputy Commissioner of Commercial Taxes, the Additional Deputy Commissioner of Commercial Taxes, the Appellate Assistant Commissioner of Commercial Taxes, the Additional appellate, Assistant Commissioner of Commercial Taxes, Assistant Commissioner of Commercial Taxes, Additional Assistant Commissioner of Commercial Taxes, the Superintendent of Commercial Taxes, the Additional Superintendent of Commercial Taxes, the Assistant Superintendent of Commercial Taxes or the Additional Assistant Superintendent of Commercial Taxes (hereinafter referred to as the Commissioner, the Additional Commissioner, the Deputy Commissioner, the Additional Deputy Commissioner, the Joint Commissioner, the Appellate Assistant Commissioner, the Additional Appellate Assistant Commissioner, the Assistant Commissioner, Additional Assistant Commissioner, the Superintendent the Additional Superintendent, the Assistant Superintendent and the Additional Assistant Superintendent respectively or any other officer appointed by the State Government to discharge the functions of an Inspecting Officer or prescribed authority under all or any of the provisions of the Act, or these Rules;\n(g) \"Section\" means a Section of the Act;\n[(h) \"Superintendent\" includes Additional Superintendent.]\nChapter II\nRegistration\n[3. Application for registration.\n[4. Grant of certificate of registration.\n[5. Amendment and cancellation of registration.\n(a) discontinues to generate or distribute energy; or\n(b) install a new plant or makes any extention of the existing plant which is likely to result in the increased production of energy; or\n(c) sells or otherwise disposes of his business or any part of his business or effects any other change in the ownership, name or style of business;\n(ii) When the appropriate authority referred to in sub-rule (2) of Rule 3, receives an application for the cancellation of a certificate of registration, or is otherwise satisfied that the registration certificate of an assessee should be cancelled, he shall after making such enquiry as he thinks fit and, on payment by the assessee of the duty, due from him, by order, cancel the certificate with effect from the date specified in the order.]\nChapter III\nPayment of Duty and Submission of Return\n[6. Payment of Duty.",
"footnote": "",
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{
"number": "7",
"title": "7. Method of payment.",
"chapter": null,
"content": "",
"footnote": "",
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{
"number": "8",
"title": "8. Submission of challans with returns.",
"chapter": null,
"content": "[9. Submission of Returns.",
"footnote": "",
"is_definition": false,
"sort_order": 3
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{
"number": "9A",
"title": "9A. Submission of return by an assessee having more places of business than one.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 4
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{
"number": "10",
"title": "10. Rebate.",
"chapter": null,
"content": "[11. Manner of adjustment of duty and reduction of liability.\nA = D P x (P U - E U - L T ) + P U\n(a) the sale is exempt under sub-section (2) of Section 3, and\n(b) the said exempt sale is effected from such electrical energy as has been purchased by the subsequent seller after payment of duty thereon; and\nCounterfoil/Original/Duplicate\nCounterfoil/Original/Duplicate\nCertificate\nCertificate\nSale to\nNumber of units sold\nTotal\nPlace :\nSignature\nDate :\nDesignation\nOfficer seal\n(b) The certificate referred to in clause (a) shall be signed by the person competent to sign the return required, by the Act, to be furnished by the subsequent seller and shall be provided separately in respect of every month.\n(c) The said certificate in respect of any month shall be in triplicate and shall be provided to the preceding seller before the expiry of the fifteenth day of the month following the month to which it relates. The copy marked \"Counterfoil\" shall be retained by the subsequent seller issuing the certificate and the copies marked \"Original\" and \"Duplicate\" shall be made over to the preceding seller who shall annex the copy marked \"Duplicate\" and shall enclose the copy marked \"original\", with his return for the subsequent month.\nR = E + S x D\n(a) the sale is exempt under sub-section (2) of Section 3 and in support of which the certificate required under sub-rule (2) is enclosed with the return, and\n(b) the said exempt sale is effected from such electrical energy as has been purchased by the subsequent seller after payment of duty thereon;\n[11A. Prescribed authority under Section 5-A.\nChapter IV\nPowers and Duties of Inspecting Officers",
"footnote": "",
"is_definition": false,
"sort_order": 5
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{
"number": "12",
"title": "12. Assessment.",
"chapter": null,
"content": "[13. Notice of demand.\n[14. Appeal, Revision and Review.]\n(a) to the Deputy Commissioner, if the order sought to be revised is one, passed by any authority not above the rank of Assistant Commissioner.\n(b) to the Joint Commissioner, if the order sought to be revised is one passed by the Deputy Commissioner.\n(c) to the Commissioner, if the order sought to be revised is one passed by the Joint Commissioner.\n(d) to the Tribunal, if the order sought to be revised is one passed by the Commissioner.\n(a) presented to the appellate or revisional authority, as the case may be, by the person filing the appeal, or application or by his authorised agent; or\n(b) sent by registered post to the appellate or revisional authority, as the case may be.\n(i)\nUpon a memorandum of appeal against an order of assessment of\n\t\t\t\tduty or imposition of penalty or both passed under the Act or\n\t\t\t\tthese Rules or an application for revision of an appellate order.\nFive percentum of the amount in dispute subject to a minimum\n\t\t\t\tof rupee one and a maximum of rupees fifty.\n(ii)\nUpon an application for revision of any other order.\nRupees three.\n[14A. Grant of copy of orders passed by an Inspecting Officer.]\nRs.\n1.\nApplication for certified copy (Ordinary)\n1.50\n2.\nApplication for certified copy (Urgent)\n4.00\n3.\nCopying fee for every 150 words or less (Ordinary).\n0.59\n4.\nCopying fee for every 150 words (Urgent)\n1.00\n5.\nAuthentication fee (Ordinary)\n1.50\n6.\nAuthentication fee (Urgent)\n1.50\n[7.\nApplication for certified copy by registered post.\n10.00]\n(through Treasury challan)\n8.\nOn memo, appeal against or assessment or penalty of an\n\t\t\t\tapplication for Revision of an appellate order.\n7 ½ per cent of the amount in dispute\n\t\t\t\tsubject to a minimum of Rs. 5.00 and maximum of Rs. 100\n(In Treasury challan).\n9.\nApplication for Revision of any other orders.\n5.00\n10.\nApplication for registration\n2.00\n11.\nApplication for registration of registration certificate.\n2.00\n12.\nApplication for extension of time in a proceeding.\n2.00\n13.\nApplication for extension of time for payment of tax assessed\n\t\t\t\tor a penalty imposed.\n2.00\n14.\nMiscellaneous application for relief.\n2.00\n[15. Refund.\n(a) The Superintendent of the Circle or the Additional Superintendent or Assistant Superintendent incharge of the sub-circle, if the amount to be refunded does not exceed Rs. 2,500.\n(b) The Assistant Commissioner of the Circle, [x x x x x] if the amount to be refunded exceeds Rs. 2,500 but does not exceed Rs. 5,000; and\n(c) The Joint Commissioner or Deputy Commissioner of the Division, if the amount to be refunded exceed Rs. 5,000.",
"footnote": "",
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{
"number": "15A",
"title": "15A. Refund payment order.",
"chapter": null,
"content": "",
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"is_definition": false,
"sort_order": 7
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{
"number": "16",
"title": "16. Power to enter premises and seize papers.",
"chapter": null,
"content": "(a) enter any premises which is used for generating or distributing energy or which contains any meter or other mechanical apparatus or any written record, register and accounts relating to the generation, distribution, sale or consumption of energy and it shall be the duty of the person in charge of such premises to give the Inspecting Officer facilities in discharging his functions;\n(b) call for from require any assessee to produce or cause to be produced before him any accounts or documents relevant to the generation, distribution, sale or consumption of energy;\n(c) seize accounts, registers or documents of the assessee, if there is good reason to believe that any assessee is attempting to evade the payment of any duty payable by him under the Act;\n(d) issue from time to time instructions to assessees for the proper maintenance of registers and books of accounts showing generation, distribution, sale or consumption of energy;\n[16A. Composition of offences under Section 8-A.\nChapter V\nMiscellaneous",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "17",
"title": "17. Reading of meters.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "18",
"title": "18. Adjustment.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "19",
"title": "19. Provision of meters.",
"chapter": null,
"content": "[19A. Affixation of sale.",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "20",
"title": "20. Books of accounts.",
"chapter": null,
"content": "(a) Units of energy generated during the months;\n(b) Units of energy distributed during the months;\n(c) Units of energy consumed in premises used for residential or office purpose of an undertaking exempted from duty;\n(d) Units of energy supplied in metered premises; and\n(e) Units of energy supplied in unmetered premises.\n(a) the name and full address of the person to whom energy is supplied;\n(b) the units of energy supplied to each consumer having metered premises;\n(c) the number of bulbs with wattage used by each consumer in unmetered premises;\n(d) a clear account of energy consumed separately by each undertaking exempted from payment of duty; and\n(e) the amount of duty realised from consumers.",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "21",
"title": "21. Notices.",
"chapter": null,
"content": "(i) by delivery or tender of a copy of the notice to the addressee, or his agent or other person duly authorised to receive notice on his behalf;\n(ii) by post:\nChapter VI\nPenal Provisions",
"footnote": "",
"is_definition": false,
"sort_order": 13
},
{
"number": "22",
"title": "22. Punishment.",
"chapter": null,
"content": "Form I\nForm I\nApplication for Registration.\nApplication for Registration.\n(See Rule 3)",
"footnote": "",
"is_definition": false,
"sort_order": 14
},
{
"number": "1",
"title": "1. Name of the assessee:",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 15
},
{
"number": "2",
"title": "2. Status (Whether individual, a Hindu undivided family firm, limited company, association of persons etc.)",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 16
},
{
"number": "3",
"title": "3. Name and designation of the person in charge of management.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 17
},
{
"number": "4",
"title": "4. Nature of business (state whether generation, distribution, consumption or combination of any of these)",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 18
},
{
"number": "5",
"title": "5. Location of generating plant.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 19
},
{
"number": "6",
"title": "6. Location of distributing plant.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 20
},
{
"number": "7",
"title": "7. Address of office or any other place where notices and communications should be ordinarily despatched-",
"chapter": null,
"content": "(a) Mohalla/Road\n(b) Village/town\n(c) Post Office\n(d) Revenue Thana\n(e) Sub-division",
"footnote": "",
"is_definition": false,
"sort_order": 21
},
{
"number": "8",
"title": "8. Boundary of the area of supply",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 22
},
{
"number": "9",
"title": "9. State if the energy is supplied to consumers in metered or unmetered premises or both.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 23
},
{
"number": "10",
"title": "10. Complete list of other places of generation and/or distribution for which the assessee holds separate licence and for which separate application has been/will be made.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 24
},
{
"number": "11",
"title": "11. Total units generated during the previous year.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 25
},
{
"number": "12",
"title": "12. Books of accounts ordinarily maintained.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 26
},
{
"number": "13",
"title": "13. Particulars of persons having interest in the business in case of an assessee other than a company registered under the Indian Companies Act, 1913 (VII of 1913).",
"chapter": null,
"content": "Serial No.\nName and parentage\nDesignation\nPermanent address\nNature and extent of interest\n1\n2\n3\n4\n5",
"footnote": "",
"is_definition": false,
"sort_order": 27
},
{
"number": "14",
"title": "14. I declare that t he above statements are true and complete to the best of my knowledge and belief.",
"chapter": null,
"content": "Signature............. Designation.........\nAcknowledgement\nAcknowledgement\nReceiving Officer.\nForm II\nForm II\nCertificate of Registration.\nCertificate of Registration.\n(See Rule 4)",
"footnote": "",
"is_definition": false,
"sort_order": 28
},
{
"number": "1",
"title": "1. Name of the assessee-",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 29
},
{
"number": "2",
"title": "2. Name of the person incharge of management",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 30
},
{
"number": "3",
"title": "3. Nature of business-",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 31
},
{
"number": "4",
"title": "4. Location of generating/distributing plant.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 32
},
{
"number": "5",
"title": "5. Name of the Treasury where the duty is to be deposited-",
"chapter": null,
"content": "Designation of the authority.\n[Form III]\n[Form III]\nReturn of duty payable under the Bihar Electricity Duty Act, 1948\nReturn of duty payable under the Bihar Electricity Duty Act, 1948\n(See Rule 9)\nParticulars\nUnits\nValue\n(a) (i) Units generated\n(ii) Units\n\t\t\t\tpurchased in bulk\n(b) Units lost in transmission and transformation\n2.\nBalance units available for consumption or for sale.\n3.\nUnits on which reduction is allowable under rule 11(3) to the\n\t\t\t\tfirst seller.\n4.\nUnits of energy on which duty is not leviable under section\n\t\t\t\t3(2) of the Act (furnish, as signed annexure to this return,\n\t\t\t\tdetails of energy sold/ consumed in respect of each of the\n\t\t\t\tclauses (a) to (f) of Section 3 (2) of the Act)\n5.\nUnits sold or consumed on which duty is payable:\n(a) Duty at the rate of 6% of the value of units consumed or\n\t\t\t\tsold\n(b) Duty at the rate of 2 paise per unit of energy\n(c) Total Duty\n6.\nLess adjustment allowable under rule 11(1)\n7.\nLess rebate at the rate of 1% under sub-section (5) of Section\n\t\t\t\t4\n8.\nBalance payable\n9.\nAmount paid:\n(a) Draft No. and date/cheque No. and date/Cash\n(b) Challan No. & Date\nSignature Status\nForm IV\nForm IV\nChallan (P)\n(See Rule 7)\nBy whom tendered.\nName of the assessee and Regn. No.\nPayment on account of\nAmount\nRs.\nP.\nTotal....\nSignature of depositor\n* To be printed in the original copy only and will be filed in the Commercial Tax Office.\n† Original, duplicate, etc., will be printed in the respective copy of the form.\nForm V\nForm V\nNotice of Hearing\nNotice of Hearing\n(See Rule 12)\n.... .... ....\n....\nRegn. No.\n....\nMohalla/Road\n....\nVillage/Town\n....\nRevenue Thana\n....\nThana No. ........\nSubdivision\n(a) Whereas, I am not satisfied without requiring your presence or production of evidence that return (s) furnished by you for the period mentioned below is/are correct and complete. I hereby require you to attend in person to produce or cause to be produced evidence on which you may rely in support of such return (s) at the following place and time according to the provisions of Rule 12(2) of the Bihar Electricity Duty Rules, 1949.\n(b) Whereas, you have not furnished returns for the period mentioned below you are hereby given an opportunity of being heard at the following place and time according to the provisions of rule 12(4) of the Bihar Electricity Duty Rules, 1949.\n(c) Whereas, on information which has come to my possession I am satisfied that you are liable to pay duty but have nevertheless wilfully failed to apply for registration, you are hereby given an opportunity of being heard at the following place and time according to the provision of Rule 5(2) of the Bihar Electricity Duty Rules, 1949.",
"footnote": "",
"is_definition": false,
"sort_order": 33
},
{
"number": "5",
"title": "1. Books of Accounts maintained under Section 5 of the Bihar Electricity Duty Act, 1948.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 34
},
{
"number": "2",
"title": "2. All other relevant documents and papers relating to and in support of the return required to be verified.",
"chapter": null,
"content": "3. (Here enter any other paper and document required to be produced.\n(Seal)\nSignature....................\nDate\nDesignation....................\nForm VI\nForm VI\nNotice of Demand\nNotice of Demand\n(See Rule 14)\nOffice.............. Date................\n.... .... ....\n....\n....\n....\nRegn. No.\n....\n....\n....\nMohalla/Road\n....\n....\n....\nVillage/Town\n....\n....\n....\nRevenue Thana\n....\n....\n....\nThana No.\n....\n....\n....\nSubdivision\n....\n....\n....\n1.\nDate of disposal of\nassessment proceeding appeal petition of revision\n2.\nPeriod under reference\n3.\nAmount of demand Less amount paid-\nRs.\nP.\nNett. demand/excess(in words)\n4.\nLast date of payment-\nThe.......... day of............. 19\nSignature\nDesignation\n[Form VII]\n[Form VII]\nOrder directing an assessee to pay composition money under Section 8-A\nOrder directing an assessee to pay composition money under Section 8-A\n(See Rule 16-A)\n.................\n(Seal)\nCommissioner of Commercial Taxes, Bihar\n[Form VIII]\n[Form VIII]\nRefund Payment Order\nRefund Payment Order\n(See Rule 15A)\nBook No.........\nBook No..........Voucher No. ........\nBook No..........\nSerial No..........\nSerial No. of.............\nSerial No........\nCircle........\nCircle.........\nList of payment for.......\n[XIII-Other Taxes and Duties-B-Receipts from\n\t\t\t\tElectricity Duties-Duty under the Bihar Electricity Duty Act,\n\t\t\t\t1948-Refunds. Counterfoil order for the refund of Electricity\n\t\t\t\tDuty.]\n[XIII-Other Taxes and Duties-B-Receipts from \n\t\t\t\tElectricity Duties-Duty under the Bihar Electricity Duty Act,\n\t\t\t\t1948-Refunds. Order for the refund of Electricity Duty (Payable\n\t\t\t\tat the Government Treasury within one month of the date of\n\t\t\t\tissue).]\n[XIII-Other Taxes and Duties-B-Receipts from\n\t\t\t\tElectricity Duties-Duty under the Bihar Electricity Duty Act,\n\t\t\t\t1948-Refunds. Order for the refund of Electricity Duty (Advice to\n\t\t\t\tTreasury Officer-Not to be cashed).]\nTo,\nTo,\nThe Treasury Officer ….............................\nThe Treasury Officer ….............................\n1.\nRefund payable to assesee..........\n1.\nCertified with reference to the assessment\n\t\t\t\trecord of....... for the period........ that a refund of\n\t\t\t\tRs........ is due to........ of........\n1.\nCertified with reference to the assessment\n\t\t\t\trecord of....... for the period...... that a refund of Rs........\n\t\t\t\tis due to....... of..........\n2.\nStyle of business.........\n2.\nCertified that the amount of Electricity Duty\n\t\t\t\tconcerning which this refund is allowed has been duly credited to\n\t\t\t\tthe Government Treasury.\n2.\nCertified that the amount of Electricity Duty\n\t\t\t\tconcerning which this refund is allowed has been duly credited to\n\t\t\t\tthe Government Treasury.\n3.\nRegistration of business.........\n3.\nCertified that no refund order regarding the sum\n\t\t\t\tnow in question has previously been granted and that this order\n\t\t\t\tof refund has been entered in the original file of assessment\n\t\t\t\tunder my signature.\n3.\nCertified that no refund order regarding the sum\n\t\t\t\tnow in question has previously been granted and that this order\n\t\t\t\tof refund has been entered in the original file of assessment\n\t\t\t\tunder my signature.\n4.\nAssessment record No.........\n4.\nPlease pay to....... the sum of Rs.......... (Rupees........)\n4.\nA refund payment order for Rs........... has been issued\n\t\t\t\tto........ on the date of issue mentioned below.\n5.\nDate of order directing the refund-..........\n6.\nAmount of refund-.................\n7.\nNumber and date of challan by which the amount was\n\t\t\t\tcredited......... Signature and designation of officer issuing\n\t\t\t\tthe order, Treasury\nVoucher No.........\nDate of encashment in the Government Treasury........\nSignature........\nSignature........\nDesignation........................\nDesignation...........\nEncashment in the Treasury...................\nDate...................................\nPlace..................................\nPay Rupees............ only.\nTreasury Officer, Received\n\t\t\t\tpayment, Claimant’s signature\nDate.................\nMemo No...........\nMemo No..............\nMemo No..........\nDate..........\nDate of issue............\nDate of issue............\nForwarded to the Treasury Officer/Assessee,\nForwarded to the (Assessee) for encashment.\nForwarded to the Treasury Officer......... for information.\nDesignation of the Authority,\nDesignation of the Authority,\nDesignation of the Authority\nNotifications\nNotifications\nS.O. 1314, dated 10th September, 1982.\nAmendments\nAmendments\n(i) For the words \"the Superintendent of Commercial Taxes, the Additional Superintendent of Commercial Taxes, the Assistant Superintendent of Commercial Taxes or the Additional Assistant Superintendent of Commercial Taxes\", the words\"Commercial Taxes Officer\" shall be substituted.\n(ii) For the words \"The Superintendent, the Additional Superintendent, the Assistant Superintendent and the Additional Assistant Superintendent\", the words \"Commercial Taxes Officer\" shall be substituted.\nFor the words \"The Additional Superintendent or the Assistant Superintendent in-charge of the sub-circle\" the words \"Commercial Taxes Officer-in-charge of the sub-circle\" shall be substituted and the word \"Superintendent\" appearing in the sixth line shall be omitted.\nFor the words \"Assistant Commissioner or Superintendent or Assistant Superintendent\" the words \"Deputy Commissioner or Assistant Commissioner or Commercial Taxes Officer\" shall be substituted.\nFor the words \"Assistant Commissioner or Superintendent or the Assistant Superintendent\" the words \"Deputy Commissioner or Assistant Commissioner or Commercial Taxes Officer\" shall be substituted,\nFor the words \"Assistant Commissioner or Superintendent or Assistant Superintendent\" the words \"Deputy Commissioner or Assistant Commissioner or Commercial Taxes Officer\" shall be substituted.\nFor the words \"Assistant Commissioner or Superintendent or the Assistant Superintendent\" the words \"Deputy Commissioner or Assistant Commissioner or Commercial Taxes Officer\" shall be substituted.\nFor the words \"Assistant Commissioner or Superintendent or the Assistant Superintendent\" the words \"Deputy Commissioner or Assistant Commissioner or Commercial Taxes Officer\" shall be substituted.\nFor the words \"Assistant Commissioner or Superintendent or Assistant Superintendent\" the words \"Deputy Commissioner or Assistant Commissioner or Commercial Taxes Officer\" shall be substituted.\nFor the words \"shall lie to the Deputy Commissioner\" the words \"shall lie to the Joint Commissioner or the Deputy Commissioner specially authorised in this behalf\" shall be substituted.\n\"An application for revision of an appellate order passed by the Joint Commissioner or Deputy Commissioner specially authorised in this behalf shall lie to the tribunal.\"\n(i) Any appeal or proceeding relating thereto filed and pending before the Deputy Commissioner since before the coming into force of these Rules will be deemed to have been filed and/or transferred to the Joint Commissioner or before the Deputy Commissioner specially authorised in this behalf to hear and dispose of the same, and any appeal relating to a period prior to the coming into force of these Rules shall after the enforcement of these Rules be filed before the Joint Commissioner or Deputy Commissioner specially authorised in this behalf.\n(ii) Any Revision against an appellate order filed and pending before the Joint Commissioner or a Revision against any other order filed and pending before the Deputy Commissioner since before the enforcement of these Rules shall be deemed to have been filed and/or transferred respectively to the Tribunal and Joint Commissioner and any Revision relating to a period prior to enforcement of these Rules against an appellate order, or against any other order passed by an authority not above the rank of Deputy Commissioner shall, after the enforcement of these Rules, be respectively filed before the Tribunal and the Joint Commissioner.\n\"(5-A) An appellate or revisional authority may, on application stay recovery of any amount payable under the Act in respect of which an appeal or revision has been entertained by the said authority after obtaining, if necessary, a report from the Deputy Commissioner or Assistant Commissioner in-charge of the Circle or the Commercial Taxes Officer in-charge of the Sub-Circle to which the dues relate.\"\n\"(a) The Commercial Taxes Officer-in-charge of the Sub-Circle, if the amount to be refunded does not exceed Rs. 2,500.\n\"Provided further that if the assessee satisfies the officer-in- charge of the Circle or the Sub-Circle, as the case may be, that the installation and maintenance of such separate meters or sub- meters involve cost disproportionate to the amount of the duty leviable from him and furnishes to the said authority such data as are in its opinion be necessary for the assessment of the said duty, it may assess the duty payable and exempt such assessee from the requirements of this Rule.\nAn assessee exempted under this proviso shall communicate to the said authority within one month any change in the data or datas on the basis of which the duty payable by him was assessed.\nForm I\nForm I\nApplication for Registration\nApplication for Registration\n(See Rule 3)\nThe Deputy Commissioner/Assistant Commissioner of the Circle/Commercial Taxes Officer-in-charge of the sub-Circle\n(1) Name of the assessee\n(2) Status (whether individual, Hindu undivided family, firm, limited company,, association of persons, etc.).\n(3) Name and designation of the person in charge of management.\n(4) Nature of business (state whether generation, distribution, consumption or combination of any of these).\n(5) Location of generating plant.\n(6) Location of distributing plant\n(7) Address of office or any other place where notices and communication should be ordinarily despatched.\n(a) Mohalla/Road\n(b) Village/Town\n(c) Post Office\n(d) Revenue Thana\n(e) Sub-division\n(8) Boundary of the area of supply\n(9) State if the energy is supplied to consumers in metered or unmetered premises or both.\n(10) Complete list of other places of generation and/or distribution for which the assessee holds separate licence and for which separate application has been/ will be made.\n(11) Total units generated during the previous year.\n(12) Books of accounts ordinarily maintained.\n(13) Particulars of persons having interest in the business in case of an assessee other than a company registered under the Indian Companies Act, 1913 (VII of 1913).\nSerial No.\nName and parentage\nDesignation\nPermanent address\nNature and extent of interest\n1\n2\n3\n4\n5\n(14) I declare that the above statements are true and complete to the best of my knowledge and belief.,\nSignature Designation\nAcknowledgement\nAcknowledgement\nNotification No. 2588.-F.R. dated the 1st October, 1948.\nNotification No. 2589-F.R. dated the 1st October, 1948.\nNotification No. 2591-F.R., dated the 1st October, 1948.\nSchedule\nSerial No.\nConsumption of units of energy by specified\n\t\t\t\t\tauthorities for the purposes.\nExtent, conditions and exceptions.\n1\n2\n3\n1.\nBy any local authority for the purpose of lighting any public\n\t\t\t\t\tstreets.\nTo the extent of units of energy consumed by means of lamps\n\t\t\t\t\twithin the meaning of clause (k) of Section 2 of the Indian\n\t\t\t\t\tElectricity Act, 1910 (IX of 1910.)\n2.\nBy the Public Works Department for the purpose of the lift\n\t\t\t\t\tirrigation.\nTo the extent of units of energy consumed for lift\n\t\t\t\t\tirrigation.\nNotification No. 11394-F.R., dated the 23rd August, 1949.\nSchedule\nSerial No.\nPurpose for which consumed\nConditions and exceptions\n1\n2\n3\n1.\nLighting of public streets in the Bettiah Estate.\nTo the extent of units of energy consumed by means of public\n\t\t\t\tlamps within the meaning of clause (k) of Section 2 of the Indian\n\t\t\t\tElectricity Act, 1910 (IX of 1910).\nNotification No. 3374-F.T., dated the 17th March, 1950.\nSchedule\nSerial No.\nPurpose for which consumed\nConditions and exceptions\n1\n2\n3\n1.\nLighting of public streets in the Bettiah Estate.\nTo the extent of units of energy consumed by means of public\n\t\t\t\tlamps within the meaning of clause (k) of Section 2 of the Indian\n\t\t\t\tElectricity Act, 1910 (IX of 1910).\nNotification No. E.D.-23/50- 7327-F.T., dated the 4th July, 1952.\nThe Schedule\nSerial No.\nName of the person\nPeriod\nConditions and exceptions subject to which\n\t\t\t\texemption has been allowed.\n1\n2\n3\n4\n1.\nThe Indian School of Mines and Applied Geology, Dhanbad.\nFrom the 1st October, 1948 to the 31 December, 1951 (both days\n\t\t\t\tinclusive).\nProvided that no duty has been recovered from the members of\n\t\t\t\tthe staff and the students of the school in respect of the energy\n\t\t\t\tconsumed by them.\nS.O. 126, dated 6th February, 1980.\nTable\nTable\nSerial No.\nSection and sub-section of the Act under which\n\t\t\t\tthe powers of Commissioner being conferred\nAuthority upon whom conferred\nCondition and restrictions, if any\n1\n2\n3\n4\n1.\nSub-section (3) of Section 9-A read without sub-rule (5) of\n\t\t\t\trule 14 (Power to revise orders on his own motion or on\n\t\t\t\tapplication)\nJoint Commissioner of Commercial Taxes (Administration) of the\n\t\t\t\tDivision.\nThe power shall be exercised in respect of orders passed by\n\t\t\t\tthe officers below the rank of Joint Commissioner within the\n\t\t\t\tterritorial jurisdiction.\nNo. FD-3/64-12540-F.T. dated the 20th November, 1964.\nNo. ED.6/1965-9826-F.T. dated the 23rd August, 1965.\nS.O. 345 dated the 25th March, 1983.\nS.O. 785 dated 10th September, 1987.\nS.O. 1152, dated the 9th December, 1969.\nSl. No.\nClass of persons\nPeriod\nConditions and exceptions subject to which\n\t\t\t\texemption has been allowed.\n1\n2\n3\n4\n1.\nNew Small-Scale Industries set up in the private\n\t\t\t\tsector and registered with the Department of Industries,\n\t\t\t\tGovernment of Bihar in terms of Government Resolution No. 10969,\n\t\t\t\tdated the 19th June, 1969 of the Department of Industries and\n\t\t\t\tTechnical Education (industries including such units which have\n\t\t\t\talready been set up in the private sector within a period of five\n\t\t\t\tyears from the date of issue of this notification as also their\n\t\t\t\texpansion or diversification programme,, if any or licensee or\n\t\t\t\tany other person who sells energy to such industry.\nFor a period of five years from the date on\n\t\t\t\twhich the new industry referred to in column 2 starts its\n\t\t\t\tproduction. In respect of industry which has already been set up\n\t\t\t\tbefore the date of issue of this notification but has not yet\n\t\t\t\tcompleted a period of five years from the date it was set up, the\n\t\t\t\texemption shall be allowed for the remaining period of five\n\t\t\t\tyears.\nThe exemption shall be allowed only to the\n\t\t\t\textent of the duty payable on the energy consumed in the\n\t\t\t\tproduction of goods for the recording of which there shall be a\n\t\t\t\tseparate meter. Further the exemption shall be also subject to\n\t\t\t\tproduction of a certificate from the Director of Industries,\n\t\t\t\tGovernment of Bihar in the proforma annexed.\nS.O. 1799 dated 30th November, 1981.\n(1) The generating sets should be set up by the Small and Tiny Industrial Units duly permitted by the B.S.E. Board under the provisions of the Electricity (Supply) Act, 1948;\n(2) The energy generated by the generating sets would be utilised only for Industrial production.\n(3) This exemption would be available only for the period from 20th August, 1980 to 31st March, 1984.\n(a) an attested copy of the registration certificate of Small and Tiny Industries granted by the Industries Department, Bihar;\n(b) An attested copy of the order for setting up of a captive generating sets under the Bihar Electricity (Supply) Act, 1948, duly granted by the Bihar State Electricity Board;\n(c) An attested copy of the certificate granted by the competent authority of the Bihar State Electricity Board, regarding the capacity of the set actually required for the purpose;\n(d) Details regarding purchase of the generating sets actually set up for the purpose, with proof thereof;\n(e) A declaration stating that the electrical energy so generated will be used only for the Industrial production and will not be used for any other purpose.\n(f) In case of non-compliance of any of the above noted terms and conditions the exemption will be withdrawn and assessment will be made under the general provisions of the Bihar Electricity Duty Act, 1948.\nS.O. 820 the 29th August, 1985.\n(1) The generating sets should be set up by the Small and Tiny Industrial Units duly permitted by the B.S.E. Board under the provisions of the Electricity (Supply) Act, 1948;\n(2) The energy generated by the generating sets would be utilised only for industrial production;\n(3) This exemption would be available only for the period from 1st April, 1984 to 31st March, 1985.\n(a) An attested copy of the registration certificate of Small and Tiny Industries granted by the Industries Department, Bihar.\n(b) An attested copy of the order for setting up of captive generating sets under the Bihar Electricity (Supply) Act, 1948 duly granted by the Bihar State Electricity Board,\n(c) An attested copy of the certificate granted by the competent authority of the Bihar State Electricity Board, regarding the capacity of the set actually required for the purpose,\n(d) Details regarding purchase of the generating sets actually set up for the purpose with proof thereof,\n(e) A declaration stating that the electrical energy so generated will be used only for the industrial production and will not be used for any other purpose.\n(f) In case of non-compliance of any of the above noted terms and conditions the exemption will be withdrawn and assessment be made under the general provisions of the Bihar Electricity Duty Act, 1948.\nS.O. 645, dated 15th May, 1986.\n(1) The generating sets should be set up by the Small and Tiny Industrial Units duly permitted by the Bihar State Electricity Board under the provisions of the Electricity (Supply) Act, 1948;\n(2) The energy generated by the generating sets would be utilised only for industrial production;\n(3) To get the benefit of the above mentioned facilities, the Small and Tiny Industrial Units are required to submit their application to the prescribed authority under the Act with the following papers and documents :-\n(a) An arrested copy of the registration certificate of Small and Tiny Industries granted by the Industries Department, Bihar,\n(b) An attested copy of the order for getting up of a captive generating sets under the Bihar Electricity (Supply) Act, 1948 duly granted by the Bihar State Electricity Board,\n(c) An attested copy of the certificate granted by the competent authority of the Bihar State Electricity Board regarding the capacity of the set actually required.\n(d) Details regarding purchase of the generating set actually set up with proof thereof,\n(e) A declaration stating that the Electrical energy so generated by the generating set will be used only for the Industrial production and will not be used for any other purpose.\n(f) In case of non-compliance of any of the above noted terms and conditions the exemption will be withdrawn and assessment will be made under the general provisions of the Bihar Electricity Duty Act, 1948.\nS.O. 783 dated 10th September, 1987.",
"footnote": "",
"is_definition": false,
"sort_order": 35
},
{
"number": "1",
"title": "1. This exemption shall be available to unit going into production on or after 1st September, 1986, for a period of five years from the date on which the unit starts its production.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 36
},
{
"number": "2",
"title": "2. The exemption will be admissible only on electrical energy used for production purposes.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 37
},
{
"number": "3",
"title": "3. This exemption shall be limited to the extent of 25 percent of electricity duty payable or Rs. one lakh, whichever is less in year.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 38
},
{
"number": "4",
"title": "4. This exemption shall not be admissible to Atta Chakkies, Hullars, Cold Storage, Cinema and Hotels.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 39
},
{
"number": "5",
"title": "5. The Notification No. S.O. 645, dated 15th May, 1986, is hereby superseded, but units which have gone into production before 1st September, 1986 and have not availed of the facilities of exemption as provided in resolution No. 1153, dated the 30th January, 1981 of the Department of Industries for the full period of five years of their eligibility, shall be entitled to avail of the exemption for the remaining period of admissibility.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 40
},
{
"number": "6",
"title": "6. This exemption shall be admissible only, to such unit which is registered as large, medium, small or tiny Industrial unit by Industries Department, or a competent authority of Government of India.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 41
},
{
"number": "7",
"title": "7. If the concerned unit itself generates electrical energy and/or registered as assessee under the Bihar Electricity Duty Act, 1948, it shall keep separate accounts of total energy generated, energy used for production purposes and energy used for other than production purposes and shall produce the same for verification of the claim for exemption.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 42
},
{
"number": "8",
"title": "8. If the concerned unit purchases electrical energy either from Bihar State Electricity Board or any other Licencee it will furnish to the seller a certificate of declaration (in the form appended herewith) which shall be filed by the seller before the assessing authority as an evidence for exemption from duty under this notification.",
"chapter": null,
"content": "Declaration Certificate\nDeclaration Certificate\n(1) Name and address of the owner of the Industries.\n(2) Name of style of business and full address.\n(3) Registration No. given by Industries Department or Competent Authority of Government of India.\n(4) Category of Industries (As large, medium, small and tiny)\n(5) Date of start of production by Industries.\n(6) Name and full address of supplier of energy for the purposes of production.\n(7) (a) Total quantity of energy supplied by the supplier of energy and the amount of electricity duty payable on that,\n(b) Total quantity of energy consumed for the purpose of production and the electricity duty payable on that,\n(c) Total quantity of energy consumed for other than production and electricity duty payable on that.",
"footnote": "",
"is_definition": false,
"sort_order": 43
},
{
"number": "9",
"title": "9. If a small Industrial unit is converted into a medium Industrial unit, the said facility of exemption from the electricity duty to a small Industrial unit, shall be admissible for the remaining period of eligibility or for a period of two years, whichever is earlier from the date of registration of that unit as medium Industrial unit.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 44
},
{
"number": "10",
"title": "10. In case of violation of any of the aforesaid condition or conditions or issuing a wrong certificate or furnishing wrong figures in respect of energy consumed for production purpose, this facility of exemption from electricity duty shall be treated as cancelled from the beginning and the owner of the Industries shall be liable for the payment of entire amount of duty.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 45
},
{
"number": "11",
"title": "11. This notification shall be deemed to have come into force from the 1st September, 1986 and shall remain valid up to 31st August, 1991.",
"chapter": null,
"content": "S.O.838, dated 22nd September, 1987.\n(a) The benefit of exemption shall only be admissible for such additional energy required directly for production purpose as a result of such expansion and/or diversification programme.\n(b) The exemption shall be admissible for a period of five years from the date, the unit starts its production as a result of expansion and/or diversification.\nS.O.1799 the 30th November 1988.\n(1) The generating set should be set up by the Small and Tiny Industrial Units duly permitted by the B.S.E. Board under the provisions of the Electricity (Supply) Act, 1948;\n(2) The energy generated by the generating sets would be utilised only for industrial production.\n(3) This exemption would be available only for the period from 20th August, 1980 to 31st March, 1984.\n(a) An attested copy of the registration certificate of Small and Tiny Industries granted by the Industries Department, Bihar;\n(b) Attested copy of the order for setting up a captive generating sets under the Bihar Electricity (Supply) Act, 1948, duly granted by the Bihar State Electricity Board;\n(c) An attested copy of the certificate granted by the competent authority of the Bihar State Electricity Board, regarding the capacity of the set actually required for the purpose;\n(d) Details regarding purchase of the generating sets actually set up for the purpose, with proof thereof;\n(e) A declaration stating that the electrical energy so generated will be used only for the Industrial production and will not be used for any other purpose.\n(f) In case of non-compliance of any of the above noted terms and conditions the exemption will be withdrawn and assessment will be made under the general provisions of the Bihar Electricity Duty Act, 1948.\nS.O. 904 the 31st May, 1977.\nTable\nTable\nSerial No.\nDesignation of the Officers.\nLimits of area.\n1\n2\n3\n1\n(a)\nCommissioner of Commercial Taxes, Bihar.\nThe whole of the State of Bihar.\n(b)\nJoint Commissioner of Commercial Taxes, Bihar.\nDitto.\n(c)\nJoint Commissioner of Commercial Taxes, Intelligence Branch,\n\t\t\t\t\tBihar.\nDitto.\n(d)\nDeputy Commissioner of Commercial Taxes, Bihar.\nDitto.\n(e)\nAssistant Commissioner of Commercial Taxes, Bihar.\nDitto.\n(f)\nAssistant Commissioner of Commercial Taxes, Intelligence\n\t\t\t\t\tBranch, Bihar.\nDitto\n(g)\nSuperintendent of Commercial Taxes, Intelligence Branch,\n\t\t\t\t\tBihar.\nDitto\n(h)\nAdditional Superintendent of Commercial Taxes, Intelligence\n\t\t\t\t\tBranch Bihar.\nThe whole of the State of Bihar.\n(i)\nAssistant Superintendent of Commercial Taxes, Intelligence\n\t\t\t\t\tBranch, Bihar.\nDitto.\n(j)\nSuperintendent of Commercial Taxes, Bihar.\nDitto.\n(k)\nAssistant Superintendent of Commercial Taxes, Bihar.\nDitto.\n2\n(a)\nAssistant Commissioner of Commercial Taxes, Special Circle,\n\t\t\t\t\tPatna.\nDitto.\n(b)\nSuperintendent of Commercial Taxes, Special Circle, Patna.\nDitto\n(c)\nAdditional Superintendent of Commercial Taxes, Special\n\t\t\t\t\tCircle, Patna.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Special Circle,\n\t\t\t\t\tPatna.\nDitto.\n3\n(a)\nJoint Commissioner of Commercial Taxes (Appeals), Bihar,\n\t\t\t\t\tPatna.\nThe Division of Patna, Tirhut, Darbhanga and\n\t\t\t\t\tKoshi.\n(b)\nJoint Commissioner of Commercial Taxes (Appeals), Bihar,\n\t\t\t\t\tRanchi.\nThe whole of Chotanagpur Divisions, North and\n\t\t\t\t\tSouth and Bhagalpur Division.\nPATNA DIVISION\nPATNA DIVISION\n4\n(a)\nJoint Commissioner of Commercial Taxes, Patna Division.\nThe Districts of Patna and Bhojpur.\n(b)\nDeputy Commissioner of Commercial Taxes (Administration),\n\t\t\t\t\tPatna Division.\nDitto.\n5\n(a)\nDeputy Commissioner of Commercial Taxes (Appeals), Patna\n\t\t\t\t\tDivision.\nDitto.\n(b)\nAdditional Deputy Commissioner of Commercial Taxes (Appeals),\n\t\t\t\t\tPatna Division.\nDitto.\n6\n(a)\nAppellate Assistant Commissioner of Commercial Taxes, Patna\n\t\t\t\t\tDivision.\nDitto.\n(b)\nAdditional Appellate Assistant Commissioner, Commercial\n\t\t\t\t\tTaxes, Patna Division.\nDitto.\n7\n(a)\nAssistant Commissioner of Commercial Taxes, Intelligence\n\t\t\t\t\tBranch, Patna Division.\nDitto.\n(b)\nSuperintendent of Commercial Taxes, Intelligence Branch,\n\t\t\t\t\tPatna Division.\nDitto\n(c)\nAdditional Superintendent of Commercial Taxes, Intelligence\n\t\t\t\t\tBranch, Patna Division.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Intelligence\n\t\t\t\t\tBranch, Patna Division.\nDitto.\n8\n(a)\nAssistant Commissioner of Commercial Taxes, Patna East\n\t\t\t\t\tCircle.\nThe area lying within the jurisdiction of the\n\t\t\t\t\tPatna Municipal Corporation of the Sadar Sub-Division of the\n\t\t\t\t\tdistrict of Patna which lies to the east of the line drawn from\n\t\t\t\t\tthe office of the District Magistrate, Patna along the road to\n\t\t\t\t\tthe Gandhi Maidan thereafter skirting it by its eastern and\n\t\t\t\t\tsouthern end up to the junction of Exhibition Road and\n\t\t\t\t\tthereafter following the Exhibition Road crossing Chiraiyat and\n\t\t\t\t\tover bridge and on the railway level crossing of Patna-Gaya line\n\t\t\t\t\tand thereafter Patna-Gaya Railway line.\n(b)\nSuperintendent of Commercial Taxes, Patna East Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Patna East\n\t\t\t\t\tCircle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Patna East\n\t\t\t\t\tCircle.\nDitto.\n9\n(a)\nAssistant Commissioner of Commercial Taxes, Patna West\n\t\t\t\t\tCircle.\nThe Dinapuar Sub-Division of Patna District and\n\t\t\t\t\tthe whole of the Sadar Sub-Division of Patna District excluding\n\t\t\t\t\tthe area allotted to the Patna East Circle.\n(b)\nSuperintendent of Commercial Taxes, Patna West Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Patna West\n\t\t\t\t\tCircle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Patna West\n\t\t\t\t\tCircle.\nDitto.\n(e)\nAdditional Superintendent of Commercial Taxes, Dinapur\n\t\t\t\t\tSub-Circle.\nThe whole of the Dinapur Sub-Division of Patna\n\t\t\t\t\tDistrict.\n(f)\nAssistant Superintendent of Commercial Taxes, Dinapur\n\t\t\t\t\tSub-Circle.\nDitto.\n10\n(a)\nAssistant Commissioner of Commercial Taxes, Patna City (East)\n\t\t\t\t\tCircle.\nMalsalami and Fatuha Police Station of Patna City\n\t\t\t\t\tSub-Division of the district of Patna.\n(b)\nSuperintendent of Commercial Taxes, Patna City (East) Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Patna City\n\t\t\t\t\t(East) Circle.\nDitto.\n(d)\nAssistnat Superintendent of Commercial Taxes, Patna City\n\t\t\t\t\t(East) Circle.\nDitto.\n11\n(a)\nAssistant Commissioner of Commercial Taxes, Patna City (West)\n\t\t\t\t\tCircle.\nThe whole of the Barh Sub-Division and the Patna\n\t\t\t\t\tCity Sub-Division excluding the area allotted to Patna City East\n\t\t\t\t\tCircle of the district of Patna.\n(b)\nSuperintendent of Commercial Taxes, Patna City (West) Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Patna City\n\t\t\t\t\tWest Circle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Patna City West\n\t\t\t\t\tCircle.\nDitto.\n(e)\nAdditional Superintendent of Commercial Taxes, Barh\n\t\t\t\t\tSub-Circle.\nBarh Sub-Division of the district of Patna.\n(f)\nAssistant Superintendent of Commercial Taxes, Barh\n\t\t\t\t\tSub-Circle.\nDitto.\n12\n(a)\nAssistant Commissioner of Commercial Taxes, Shahabad Circle.\nThe district of Bhojpur.\n(b)\nSuperintendent of Commercial Taxes, Sahabad Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Shahabad\n\t\t\t\t\tCircle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Shahabad\n\t\t\t\t\tCircle.\nDitto.\n(e)\nAdditional Superintendent of Commercial Taxes, Buxar\n\t\t\t\t\tSub-Circle.\nBuxar Sub-Division of Bhojpur District.\n(f)\nAssistant Superintendent of Commercial Taxes, Buxar\n\t\t\t\t\tSub-Circle.\nDitto.\nGAYA DIVISION.\nGAYA DIVISION.\n13\n(a)\nJoint Commissioner of Commercial Taxes, Gaya Division.\nThe whole of the district of Gaya, Aurangabad,\n\t\t\t\t\tNawadah, Nalanda and Rohtas.\n(b)\nDeputy Commissioner of Commercial Taxes (Administration),\n\t\t\t\t\tGaya Division.\nDitto.\n14\n(a)\nDeputy Commissioner of Commercial Taxes (Appeals), Gaya\n\t\t\t\t\tDivision.\nDitto.\n(b)\nAdditional Deputy Commissioner of Commercial Taxes\n\t\t\t\t\t(Appeals), Gaya Division.\nDitto.\n15\n(a)\nAppellate Assistant Commissioner of Commercial Taxes, Gaya\n\t\t\t\t\tDivision.\nThe whole of the district of Gaya, Aurangabad,\n\t\t\t\t\tNawadah, Nalanda and Rohtas.\n(b)\nAdditional Appellate Assistant Commissioner of Commercial\n\t\t\t\t\tTaxes, Gaya Division.\nDitto.\n16\n(a)\nAssistant Commissioner of Commercial Taxes, Intelligence\n\t\t\t\t\tBranch, Gaya Division.\nDitto.\n(b)\nSuperintendent of Commercial Taxes, Intelligence Branch,,\n\t\t\t\t\tGaya Division.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Intelligence\n\t\t\t\t\tBranch, Gaya Division.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Intelligence\n\t\t\t\t\tBranch, Gaya Division.\nDitto.\n17\n(a)\nAssistant Commissioner of Commercial Taxes, Gaya Circle.\nThe whole of the district of Gaya, Nawadah and\n\t\t\t\t\tAurangabad.\n(b)\nSuperintendent of Commercial Taxes, Gaya Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Gaya Circle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Gaya Circle.\nDitto.\n(e)\nAdditional Superintendent of Commercial Taxes, Nawadah\n\t\t\t\t\tSub-Circle.\nThe whole of the district of Nawadah.\n(f)\nAssistant Superintendent of Commercial Taxes, Nawadah\n\t\t\t\t\tSub-Circle.\nDitto.\n(g)\nAdditional Superintendent of Commercial Taxes, Aurangabad\n\t\t\t\t\tSub-Circle.\nThe whole of the district of Aurangabad.\n(h)\nAssistant Superintendent of Commercial Taxes, Aurangabad Sub-\n\t\t\t\t\tcircle.\nDitto.\n(i)\nAdditional Superintendent of Commercial Taxes,, Jahanabad Sub\n\t\t\t\t\tCircle.\nThe Sub-Division of Jahanabad of the district of\n\t\t\t\t\tGaya.\n(f)\nAssistant Superintendent of Commercial Taxes, Jahanabad\n\t\t\t\t\tSub-Circle.\nDitto.\n18\n(a)\nAssistant Commissioner of Commercial Taxes, Biharsharif\n\t\t\t\t\tCircle.\nThe district of Nalanda.\n(b)\nSuperintendent of Commercial Taxes, Biharsharif Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Biharsharif\n\t\t\t\t\tCircle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Biharsharif\n\t\t\t\t\tCircle.\nDitto.\n19\n(a)\nAssistant Commissioner of Commercial Taxes, Sasaram Circle.\nThe whole of the district of Rohtas.\n(b)\nSuperintendent of Commercial Taxes, Sasaram Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Sasaram\n\t\t\t\t\tCircle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Sasaram Circle.\nDitto.\n(e)\nAdditional Superintendent of Commercial Taxes, Bhabhua\n\t\t\t\t\tSub-Circle.\nThe Sub-Division of Bhabhua of Rohtas District.\n(f)\nAssistant Superintendent of Commercial Taxes, Bhabhua\n\t\t\t\t\tSub-Circle.\nDitto.\nTIRHUT DIVISION\nTIRHUT DIVISION\n20\n(a)\nJoint Commissioner of Commercial Taxes, Tirhut Division.\nThe whole of the Tirhut Division, Darbhanga,\n\t\t\t\t\tMadhubani and Samastipur Districts of Darbhanga Division and the\n\t\t\t\t\tPolice Station of Nirmali (excluding Halka Nos. 5, 6, 7 and 8)\n\t\t\t\t\tin the Supaul Sub-Division of the district of Saharsa in Koshi\n\t\t\t\t\tDivision.\n(b)\nDeputy Commissioner of Commercial Taxes (Administration),\n\t\t\t\t\tTirhut Division.\nDitto.\n21\n(a)\nDeputy Commissioner of Commercial Taxes (Appeals), Tirhut\n\t\t\t\t\tDivision.\nDitto.\n(b)\nAdditional Deputy Commissioner of Commercial Taxes (Appeals),\n\t\t\t\t\tTirhut Division.\nDitto.\n22\n(a)\nAppellate Assistant Commissioner of Commercial Taxes, Tirhut\n\t\t\t\t\tDivision.\nDitto.\n(b)\nAdditional Appellate Assistant Commissioner of Commercial\n\t\t\t\t\tTaxes, Tirhut Division.\nDitto.\n23\n(a)\nAssistant Commissioner of Commercial Taxes, Intelligence\n\t\t\t\t\tBranch, Tirhut Division.\nDitto.\n(b)\nSuperintendent of Commercial Taxes, Intelligence Branch,\n\t\t\t\t\tTirhut Division.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Intelligence\n\t\t\t\t\tBranch, Tirhut Division.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Intelligence\n\t\t\t\t\tBranch, Tirhut Division.\nDitto.\n24\n(a)\nAssistant Commissioner of Commercial Taxes, Muzaffarpur\n\t\t\t\t\tCircle.\nThe district of Muzaffarpur.\n(b)\nSuperintendent of Commercial Taxes, Muzaffarpur Circle.\nDitto.\n(c)\nAssistant Superintendent of Commercial Taxes, Muzaffarpur\n\t\t\t\t\tCircle.\nDitto.\n25\n(a)\nAssistant Commissioner of Commercial Taxes, Sitamarhi Circle.\nThe whole of the district of Sitamarhi.\n(b)\nSuperintendent of Commercial Taxes, Sitamarhi Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Sitamarhi\n\t\t\t\t\tCircle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Sitamarhi\n\t\t\t\t\tCircle.\nDitto.\n26\n(a)\nAssistant Commissioner of Commercial Taxes, Hajipur Circle.\nThe district of Vaishali.\n(b)\nSuperintendent of Commercial Taxes, Hajipur Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Hajipur\n\t\t\t\t\tCircle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Hajipur Circle.\nDitto.\n27\n(a)\nAssistant Commissioner of Commercial Taxes, Darbhanga Circle.\nThe district of Darbhanga.\n(b)\nSuperintendent of Commercial Taxes, Darbhanga Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Darbhanga\n\t\t\t\t\tCircle.\nDitto\n(d)\nAssistant Superintendent of Commercial Taxes, Darbhanga\n\t\t\t\t\tCircle.\nDitto.\n28\n(a)\nAssistant Commissioner of Commercial Taxes, Madhubani Circle.\nThe whole of the district of Madhubani and the\n\t\t\t\t\tPolice Station of Nirmali (excluding Halka Nos. 5, 6, 7 and 8)\n\t\t\t\t\tin Supaul Sub-division of the district of Saharsa.\n(b)\nSuperintendent of Commercial Taxes, Madhubani Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Madhubani\n\t\t\t\t\tCircle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Madhubani\n\t\t\t\t\tCircle.\nDitto.\n(e)\nAdditional Superintendent of Commercial Taxes, Jhanjharpur\n\t\t\t\t\tSub-Circle.\nThe whole of the Sub-Division of Jhanjharpur of\n\t\t\t\t\tMadhubani District and the Police Station of Nirmali (excluding\n\t\t\t\t\tHalka Nos. 5, 6, 7 and 8) in Supaul Sub-Division of the district\n\t\t\t\t\tof Saharsa.\n(f)\nAssistant Superintendent of Commercial Taxes, Jhanjharpur\n\t\t\t\t\tSub-Circle.\nDitto.\n29\n(a)\nAssistant Commissioner of Commercial Taxes, Samastipur\n\t\t\t\t\tCircle.\nThe whole of the district of Samastipur.\n(b)\nSuperintendent of Commercial Taxes, Samastipur Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Samastipur\n\t\t\t\t\tCircle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Samastipur\n\t\t\t\t\tCircle.\nDitto.\n(e)\nAdditional Superintendent of Commercial Taxes, Dalsinghsarai\n\t\t\t\t\tSub-Circle.\nPolice-Stations of Dalsinghsarai, Ujiarpur,\n\t\t\t\t\tMohiuddinagar and Sahpur Patori of the Sadar Sub-Divisions and\n\t\t\t\t\tBibhutipur P.S. of Rosera Sub-Divisions in the district of\n\t\t\t\t\tSamastipur.\n(f)\nAssistant Superintendent of Commercial Taxes, Dalsinghsarai\n\t\t\t\t\tSub-Circle.\nDitto.\n30\n(a)\nAssistant Commissioner of Commercial Taxes, Bettiah Circle.\nThe district of West Champaran.\n(b)\nSuperintendent of Commercial Taxes, Bettiah Circle., Ditto.\n(c)\nAdditional Superintendent of Commercial Taxes, Bettiah\n\t\t\t\t\tCircle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Bettiah Circle.\nDitto.\n(e)\nAdditional Superintendent of Commercial Taxes, Bagaha\n\t\t\t\t\tSub-Circle.\nBagha Sub-Division of the district of West\n\t\t\t\t\tChamparan.\n(f)\nAssistant Superintendent of Commercial Taxes, Bagha\n\t\t\t\t\tSub-Circle.\nDitto.\n31\n(a)\nAssistant Commissioner of Commercial Taxes, Champaran Circle.\nThe district of East Champaran.\n(b)\nSuperintendent of Commercial Taxes, Champaran Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Champaran\n\t\t\t\t\tCircle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Champaran\n\t\t\t\t\tCircle.\nDitto.\n(e)\nAdditional Superintendent of Commercial Taxes, Raxaul\n\t\t\t\t\tSub-Circle.\nRaxaul and Ramgarhwa Police-Stations of the\n\t\t\t\t\tSadar Subdivision and Adapur, Chauradano and Ghorasahan of\n\t\t\t\t\tSikrahana Sub-Division of the district of East Champaran.\n(f)\nAssistant Superintendent of Commercial Taxes, Raxaul\n\t\t\t\t\tSub-Circle.\nDitto.\n32\n(a)\nAssistant Commissioner of Commercial Taxes, Siwan Circle.\nThe district of Siwan and Gopalganj.\n(b)\nSuperintendent of Commercial Taxes, Siwan Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Siwan Circle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Gopalganj\n\t\t\t\t\tSub-Circle.\nDitto.\n(e)\nAdditional Superintendent of Commercial Taxes, Gopalganj\n\t\t\t\t\tSub-Circle.\nThe whole of the district of Gopalganj.\n(f)\nAssistant Superintendent of Commercial Taxes, Gopalganj\n\t\t\t\t\tSub-Circle.\nDitto.\n33\n(a)\nAssistant Commissioner of Commercial Taxes, Saran Circle.\nThe whole of the district of Saran.\n(b)\nSuperintendent of Commercial Taxes, Saran Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Saran Circle.\nDitto\n(d)\nAssistant Superintendent of Commercial Taxes, Saran Circle.\nDitto.\nPURNEA DIVISION\nPURNEA DIVISION\n34\n(a)\nJoint Commissioner of Commercial Taxes, Purnea Division.\nThe whole of the Kosi Division excluding the\n\t\t\t\t\tPolice Station of Nirmali (excluding Halka nos. 5, 6, 7 and 8)\n\t\t\t\t\tin Supaul Sub-Division of the district of Saharsa and Begusarai\n\t\t\t\t\tdistrict of Darbhanga Division and the area comprising of\n\t\t\t\t\tNaugachia.ThanaBihpurand Gopalpur Police Stations of district of\n\t\t\t\t\tBhagalpur and Khagaria Sub-Division of the district of Monghyr\n\t\t\t\t\tof Bhagalpur Division.\n(b)\nDeputy Commissioner of Commercial Taxes (Administration),\n\t\t\t\t\tPurnea Division.\nDitto.\n35\n(a)\nDeputy Commissioner of Commercial Taxes (Appeals), Purnea\n\t\t\t\t\tDivision.\nThe whole of the Kosi Division excluding the\n\t\t\t\t\tPolice Station of Nirmali (excluding Halka nos. 5, 6, 7 and 8)\n\t\t\t\t\tin Supaul Sub-Dividion of the district of Saharsa and Begusarai\n\t\t\t\t\tdistrict of Darbhanga Division and the area comprising of\n\t\t\t\t\tNaugachia.Thana Bihpurand Gopalpur Police Stations of district\n\t\t\t\t\tof Bhagalpur and Khagaria Subdivision of the district of Monghyr\n\t\t\t\t\tof Bhagalpur Division.\n(b)\nAdditional Deputy Commissioner, Commercial Taxes (Appeals),\n\t\t\t\t\tPurnea Division.\nDitto.\n36\n(a)\nAppellate Assistant Commissioner of Commercial Taxes, Purnea\n\t\t\t\t\tDivision.\nThe whole of the Kosi Division excluding the\n\t\t\t\t\tPolice Station of Nirmali (excluding Halka nos. 5, 6, 7 and 8 )\n\t\t\t\t\tin Supaul sub-Division of the district of Saharsa and Begusarai\n\t\t\t\t\tdistrict of Darbhanga Division and the area comprising of\n\t\t\t\t\tNaugachia.Thana Bihpur and Gopalpur Police Stations of district\n\t\t\t\t\tof Bhagalpur and Khagaria Sub-Division of the district of\n\t\t\t\t\tMonghyr of Bhagalpur Division.\n(b)\nAdditional Appellate Assistant Commissioner of Commercial\n\t\t\t\t\tTaxes, Purnea Division.\nDitto.\n37\n(a)\nAssistant Commissioner of Commercial Taxes, Intelligence\n\t\t\t\t\tBranch, Purnea Division.\nDitto.\n(b)\nSuperintendent of Commercial Taxes, intelligence Branch,\n\t\t\t\t\tPurnea Division.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Intelligence\n\t\t\t\t\tBranch, Purnea Division.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Intelligence\n\t\t\t\t\tBranch, Purnea Division.\nDitto.\n38\n(a)\nAssistant Commissioner of Commercial Taxes, Purnea Circle.\nThe distirct of Purnea excluding Kishanganj\n\t\t\t\t\tSubdivision.\n(b)\nSuperintendent of Commercial Taxes, Purnea Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Purnea Circle.\nThe district of Purnea excluding Kishanganj\n\t\t\t\t\tSub-Division.\n(d)\nAssistant Superintendent of Commercial Taxes, Purnea Circle.\nDitto.\n(e)\nAdditional Superintendent of Commercial Taxes, Forbesganj\n\t\t\t\t\tSub-Circle.\nThe Araria Sub-Division of the district of\n\t\t\t\t\tPurnea.\n(f)\nAssistant Superintendent of Commercial Taxes, Forbesganj\n\t\t\t\t\tSub-Circle.\nDitto.\n39\n(a)\nAssistant Commissioner of Commercial Taxes, Katihar Circle.\nThe district of Katihar.\n(c)\nAdditional Superintendent of Commercial Taxes, Katihar\n\t\t\t\t\tCircle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Katihar Circle.\nDitto.\n40\n(a)\nAssistant Commissioner of Commercial Taxes, Kishanganj\n\t\t\t\t\tCircle.\nThe whole of the Sub-Division of Kishanganj of\n\t\t\t\t\tPurnea District.\n(b)\nSuperintendent of Commercial Taxes, Kishanganj Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Kishanganj\n\t\t\t\t\tCircle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Kishanganj\n\t\t\t\t\tCircle.\nDitto.\n41\n(a)\nAssistant Commissioner of Commercial Taxes, Saharsa Circle.\nThe whole of the district of Saharsa excluding\n\t\t\t\t\tNirmali Police Station in the Supaul Sub-Division (excepting\n\t\t\t\t\tHalka nos. 5, 6, 7 and 8).\n(b)\nSuperintendent of Commercial Taxes, Saharsa Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Saharsa\n\t\t\t\t\tCircle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Saharsa Circle.\nDitto.\n(e)\nAdditional Superintendent of Commercial Taxes, Madhepura\n\t\t\t\t\tSub-Circle.\nThe Madhepura Sub-Division of the district of\n\t\t\t\t\tSaharsa.\n(f)\nAssistant Superintendent of Commercial Taxes, Madhepura\n\t\t\t\t\tSub-Circle.\nDitto.\n42\n(a)\nAssistant Commissioner of Commercial Taxes, Khagaria Circle.\nThe whole of the Khagaria Sub-Division in the\n\t\t\t\t\tdistrict of Monghyr including the area comprised in Naugachia,\n\t\t\t\t\tThana Bihpur and Gopalpur Police Stations of the district of\n\t\t\t\t\tBhagalpur.\n(b)\nSuperintendent of Commercial Taxes, Khagaria Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Khagaria\n\t\t\t\t\tCircle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Khagaria\n\t\t\t\t\tCircle.\nDitto.\n43\n(a)\nAssistant Commissioner of Commercial Taxes, Begusarai Circle.\nThe whole of the district of Begusarai.\n(b)\nSuperintendent of Commercial Taxes, Begusarai Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Begusarai\n\t\t\t\t\tCircle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Begusarai\n\t\t\t\t\tCircle.\nDitto.\n(e)\nAdditional Superintendent of Commercial Taxes, Teghra\n\t\t\t\t\tSub-Circle.\nBachwara and Bhagwanpur Police Stations of the\n\t\t\t\t\tdistrict of Begusarai including the area of Barauni\n\t\t\t\t\tPolice-Station lying west of National Highway 31, and South of\n\t\t\t\t\tNational Highway 33 of the district of Begusarai.\n(f)\nAssistant Superintendent of Commercial Taxes, Teghra\n\t\t\t\t\tSub-Circle.\nDitto.\nBHAGALPUR DIVISION\nBHAGALPUR DIVISION\n44\n(a)\nJoint Commissioner of Commercial Taxes, Bhagalpur Division.\nThe whole of the Bhagalpur Division excluding\n\t\t\t\t\tthe Khagaria Subdivision of the district of Monghyr and also\n\t\t\t\t\tNaugachia,Thana Bihpur and Gopalpur Police Stations of the\n\t\t\t\t\tdistrict of Bhagalpur.\n(b)\nDeputy Commissioner of Commercial Taxes (Administration),\n\t\t\t\t\tBhagalpur Division.\nDitto.\n45\n(a)\nDeputy Commissioner of Commercial Taxes (Appeals), Bhagalpur\n\t\t\t\t\tDivision.\nDitto.\n(b)\nAdditional Deputy Commissioner, Commercial Taxes (Appeals)\n\t\t\t\t\tBhagalpur Division.\nThe whole of the Bhagalpur Division excluding\n\t\t\t\t\tthe Khagaria Sub-Division of the district of Monghyr and also\n\t\t\t\t\tNaugachia.Thana Bihpur and Gopalpur Police Stations of the\n\t\t\t\t\tdistrict of Bhagalpur.\n46\n(a)\nAppellate Assistant Commissioner of Commercial Taxes,\n\t\t\t\t\tBhagalpur Division.\nDitto.\n(b)\nAdditional Appellate Assistant Commissioner of Commercial\n\t\t\t\t\tTaxes, Bhagalpur Division.\nDitto.\n47\n(a)\nAssistant Commissioner of Commercial Taxes, Intelligence\n\t\t\t\t\tBranch, Bhagalpur Division.\nDitto.\n(b)\nSuperintendent of Commercial Taxes, Intelligence Branch,\n\t\t\t\t\tBhagalpur Division.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Intelligence\n\t\t\t\t\tBranch, Bhagalpur Division.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Intelligence\n\t\t\t\t\tBranch, Bhagalpur Division.\nDitto.\n48\n(a)\nAssistant Commissioner of Commercial Taxes, Bhagalpur Circle.\nThe whole of the district of Bhagalpur excluding\n\t\t\t\t\tNaugachia,Thana Bihpur and Gopalpur Police Stations of the\n\t\t\t\t\tdistrict.\n(b)\nSuperintendent of Commercial Taxes, Bhagalpur Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Bhagalpur\n\t\t\t\t\tCircle.\nThe whole of the district of Bhagalpur excluding\n\t\t\t\t\tNaugachia, Thana Bihpur and Gopalpur Police Stations of the\n\t\t\t\t\tdistrict.\n(d)\nAssistant Superintendent of Commercial Taxes, Bhagalpur\n\t\t\t\t\tCircle.\nDitto.\n(e)\nAdditional Superintendent of Commercial Taxes, Colgong\n\t\t\t\t\tSub-Circle.\nColgong Sinhaula and Pirpainti Police Station of\n\t\t\t\t\tthe Sadar Sub-Division of Bhagalpur District.\n(f)\nAssistant Superintendent of Commercial Taxes, Colgong\n\t\t\t\t\tSub-Circle.\nDitto.\n49\n(a)\nAssistant Commissioner of Commercial Taxes, Monghyr Circle.\nThe district of Monghyr excluding Khagaria\n\t\t\t\t\tSub-Division.\n(b)\nSuperintendent of Commercial Taxes, Monghyr Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Monghyr\n\t\t\t\t\tCircle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Monghyr Circle.\nDitto.\n(e)\nAdditional Superintendent of Commercial Taxes, Jamui\n\t\t\t\t\tSub-Circle.\nThe Jamui Sub-Division of Monghyr District.\n(f)\nAssistant Superintendent of Commercial Taxes, Jamui\n\t\t\t\t\tSub-Circle.\nDitto.\n50\n(a)\nAssistant Commissioner of Commercial Taxes, Santhal Parganas\n\t\t\t\t\tCircle.\nThe whole of the district of Santhal Parganas\n\t\t\t\t\texcluding Rajmahal and Pakur Sub-Division.\n(b)\nSuperintendent of Commercial Taxes, Santhal Parganas Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Santhal\n\t\t\t\t\tParganas Circle.\nThe whole of the district of Santhal Parganas\n\t\t\t\t\texcluding Rajmahal and Pakur Sub-Division.\n(d)\nAssistant Superintendent of Commercial Taxes, Santhal\n\t\t\t\t\tParganas Circle.\nDitto,\n(e)\nAdditional Superintendent of Commercial Taxes, Intelligence\n\t\t\t\t\tBranch, Patna Division.\nSadar and Godda Sub-Divisions of the district of\n\t\t\t\t\tSanthal Parganas.\n(f)\nAssistant Superintendent of Commercial Taxes, Dumka\n\t\t\t\t\tSub-Circle.\nDitto.\n51\n(a)\nAssistant Commissioner of Commercial Taxes, Sahibganj Circle.\nThe Rajmahal and Pakur Sub-Divisions of the\n\t\t\t\t\tdistrict of Santhal Parganas\n(b)\nSuperintendent of Commercial Taxes, Sahibganj Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Sahibganj\n\t\t\t\t\tCircle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Sahibganj\n\t\t\t\t\tCircle.\nDitto.\nRANCHI DIVISION\n52\n(a)\nJoint Commissioner of Commercial Taxes, Ranchi Division.\nThe districts of Ranchi and Palamau of Chotanagpur\n\t\t\t\t\t(South) Division and Hazaribagh district of North Chotanagpur\n\t\t\t\t\tDivision.\n(b)\nDeputy Commissioner of Commercial Taxes (Administration),\n\t\t\t\t\tRanchi Division.\nDitto.\n53\n(a)\nDeputy Commissioner of Commercial Taxes (Appeals), Ranchi\n\t\t\t\t\tDivision.\nDitto.\n(b)\nAdditional Deputy Commissioner of Commercial Taxes (Appeals),\n\t\t\t\t\tRanchi Division.\nThe district of Ranchi and Palamau of Chotanagpur\n\t\t\t\t\t(South) Division and Hazaribagh district of North Chotanagpur\n\t\t\t\t\tDivision.\n54\n(a)\nAppellate Assistant Commissioner of Commercial Taxes, Ranchi\n\t\t\t\t\tDivision.\nDitto.\n(b)\nAdditional Appellate Assistant Commissioner of Commercial\n\t\t\t\t\tTaxes, Ranchi Division.\nDitto.\n55\n(a)\nAssistant Commissioner of Commercial Taxes, Intelligence\n\t\t\t\t\tBranch, Ranchi Division.\nDitto.\n(b)\nSuperintendent of Commercial Taxes, Intelligence Branch,\n\t\t\t\t\tRanchi Division.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Intelligence\n\t\t\t\t\tBranch, Ranchi Division.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Intelligence\n\t\t\t\t\tBranch, Ranchi Division.\nDitto.\n56\n(a)\nAssistant Commissioner of Commercial Taxes, Ranchi Special\n\t\t\t\t\tCircle.\nThe municipal area of Ranchi lying within the\n\t\t\t\t\tline drawn from Shaheed Chowk along Court Road to Divisional\n\t\t\t\t\tCommissioner’s office and then skirting the Collectorate\n\t\t\t\t\tand running west up to junction to Ratu Road and Harmu Road.\n\t\t\t\t\tThen along Harmu Road,, Nagarmal Modi Sewa-Sadan Road, Lake Road\n\t\t\t\t\tJain Mandir Road and J.J. Road meeting at Shaheed Chowk.\n(b)\nSuperintendent of Commercial Taxes, Ranchi Special Circle.\nThe municipal area of Ranchi lying within the\n\t\t\t\t\tline drawn from Shaheed Chowk along Court Road to Divisional\n\t\t\t\t\tCommissioner’s office and then skirting the Collectorate\n\t\t\t\t\tand running west up to junction to Ratu Road and Harmu Road,\n\t\t\t\t\tthen along Harmu Road,, Nagarmal Modi Sewa-Sadan Road, Lake\n\t\t\t\t\tRoad, Jain Mandir Road and J.J. Road meeting at Shaheed Chowk.\n(c)\nAdditional Superintendent of Commercial Taxes, Ranchi Special\n\t\t\t\t\tCircle\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Ranchi Special\n\t\t\t\t\tCircle.\nDitto.\n57\n(a)\nAssistant Commissioner of Commercial Taxes, Ranchi North\n\t\t\t\t\tCircle.\nThe Loharua Sub-Division and the Ranchi Sadar\n\t\t\t\t\tSub-Division which falls under the jurisdiction of the Ranchi\n\t\t\t\t\tSpecial and Ranchi South Circles of the district of Ranchi.\n(b)\nSuperintendent of Commercial Taxes, Ranchi North Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Ranchi North\n\t\t\t\t\tCircle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Ranchi North\n\t\t\t\t\tCircle.\nDitto.\n58\n(a)\nAssistant Commissioner of Commercial Taxes, Ranchi South\n\t\t\t\t\tCircle.\nThe Khunti, Gumla and Simdega Sub-Divisions and\n\t\t\t\t\tDoranda, Silli, Hatia, Namkum, Angara and Jagannathpur Police\n\t\t\t\t\tStations of the Sadar Sub-Division of Ranchi District.\n(b)\nSuperintendent of Commercial Taxes, Ranchi South Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Ranchi South\n\t\t\t\t\tCircle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Ranchi South\n\t\t\t\t\tCircle.\nDitto.\n(e)\nAdditional Superintendent of Commercial Taxes, Gumla Sub-\n\t\t\t\t\tCircle.\nThe Sub-Division of Gumla and Simdega of the\n\t\t\t\t\tdistrict of Ranchi.\n(f)\nAssistant Superintendent of Commercial Taxes, Gumla Sub-\n\t\t\t\t\tCircle.\nDitto.\n59\n(a)\nAssistant Commissioner of Commercial Taxes, Palamau Circle.\nThe district of Palamau.\n(b)\nSuperintendent of Commercial Taxes, Palamau Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Palamau\n\t\t\t\t\tCircle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Palamau Circle.\nDitto.\n60\n(a)\nAssistant Commissioner of Commercial Taxes, Hazaribagh\n\t\t\t\t\tCircle.\nThe district of Hazaribagh.\n(b)\nSuperintendent of Commercial Taxes, Hazaribagh Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Hazaribagh\n\t\t\t\t\tCircle.\nThe district of Hazaribagh.\n(d)\nAssistant Superintendent of Commercial Taxes, Hazaribagh\n\t\t\t\t\tCircle.\nDitto.\n(e)\nAdditional Superintendent of Commercial Taxes, Koderma\n\t\t\t\t\tSub-Circle.\nKoderma Sub-Division of the district of\n\t\t\t\t\tHazaribagh.\n(f)\nAssistant Superintendent of Commercial Taxes, Koderma\n\t\t\t\t\tSub-Circle.\nDitto.\nDHANBAD DIVISION.\nDHANBAD DIVISION.\n61\n(a)\nJoint Commissioner of Commercial Taxes, Dhanbad Division.\nThe district of Giridih and Dhanbad of\n\t\t\t\t\tChotanagpur North Division.\n(b)\nDeputy Commissioner of Commercial Taxes (Administration),\n\t\t\t\t\tDhanbad Division.\nDitto.\n62\n(a)\nDeputy Commissioner of Commercial Taxes (Appeals), Dhanbad\n\t\t\t\t\tDivision.\nDitto.\n(b)\nAdditional Deputy Commissioner of Commercial Taxes (Appeals),\n\t\t\t\t\tDhanbad Division.\nDitto.\n63\n(a)\nAppellate Assistant Commissioner of Commercial Taxes, Dhanbad\n\t\t\t\t\tDivision.\nDitto.\n(b)\nAdditional Assistant Commissioner of Commercial Taxes,\n\t\t\t\t\tDhanbad Division.\nDitto.\n64\n(a)\nAssistant Commissioner of Commercial Taxes, Intelligence\n\t\t\t\t\tBranch, Dhanbad Division.\nDitto.\n(b)\nSuperintendent of Commercial Taxes, Intelligence Branch,\n\t\t\t\t\tDhanbad Division.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Intelligence\n\t\t\t\t\tBranch, Dhanbad Division.\nThe district of Giridih and Dhanbad of\n\t\t\t\t\tChotanagpur North Division.\n(d)\nAssistant Superintendent of Commercial Taxes, Intelligence\n\t\t\t\t\tBranch, Dhanbad Division.\nDitto.\n65\n(a)\nAssistant Commissioner of Commercial Taxes, Dhanbad Urban\n\t\t\t\t\tCircle.\nThe Police Station of Dhanbad District.\n(b)\nSuperintendent of Commercial Taxes, Dhanbad Urban Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Dhanbad Urban\n\t\t\t\t\tCircle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Dhanbad Urban\n\t\t\t\t\tCircle.\nDitto.\n66\n(a)\nAssistant Commissioner of Commercial Taxes, Dhanbad Circle.\nGovindpur, Baliapur, Tundi Kenduadih and Putki\n\t\t\t\t\tPolice Stations of the district of Dhanbad.\n(b)\nSuperintendent of Commercial Taxes, Dhanbad Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Dhanbad\n\t\t\t\t\tCircle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Dhanbad Circle.\nDitto.\n67\n(a)\nAssistant Commissioner of Commercial Taxes, Jharia Circle.\nThe Police Station of Jharia, Sindri and\n\t\t\t\t\tJora-pokhar of the Sadar Sub-Division of the district of\n\t\t\t\t\tDhanbad.\n(b)\nSuperintendent of Commercial Taxes, Jharia Circle.\nThe Police-Station of Jharia, Sindri and\n\t\t\t\t\tJorapokhar of the Sadar Sub-Division of the district of Dhanbad.\n(c)\nAdditional Superintendent of Commercial Taxes, Jharia Circle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Jharia Circle.\nDitto.\n68\n(a)\nAssistant Commissioner of Commercial Taxes, Katras Circle.\nKatras, Topchanchi, Jogta and Baghmara Police\n\t\t\t\t\tStations of the district of Dhanbad.\n(b)\nSuperintendent of Commercial Taxes, Katras, Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Katras Circle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Katras Circle.\nDitto.\n69\n(a)\nAssistant Commissioner of Commercial Taxes, Chirkunda Circle.\nThe Police Stations of Nirsa and Chirkunda of the\n\t\t\t\t\tdistrict of Dhanbad.\n(b)\nSuperintendent of Commercial Taxes, Chirkunda Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Chirkunda\n\t\t\t\t\tCircle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Chirkunda\n\t\t\t\t\tCircle.\nDitto.\n70\n(a)\nAssistant Commissioner of Commercial Taxes, Bokaro Circle.\nThe Police-Stations of Bokaro, Chas,\n\t\t\t\t\tChandan-Kiyari and Harla of the district of Dhanbad.\n(b)\nSuperintendent of Commercial Taxes, Bokaro Circle.\nThe Police Stations of Bokaro, Chas, Chandan\n\t\t\t\t\tKiyari and Harla of the district of Dhanbad.\n(c)\nAdditional Superintendent of Commercial Taxes, Bokaro Circle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Bokaro Circle.\nDitto.\n71\n(a)\nAssistant Commissioner of Commercial Taxes, Giridih, Circle.\nThe whole of the district of Giridih.\n(b)\nSuperintendent of Commercial Taxes, Giridih Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Giridih\n\t\t\t\t\tCircle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Giridih Circle.\nDitto.\n(e)\nAdditional Superintendent of Commercial Taxes, Tenughat\n\t\t\t\t\tSub-Circle.\nTenughat Sub-Division of the district of\n\t\t\t\t\tGiridih.\n(f)\nAssistant Superintendent of Commercial Taxes, Tenughat\n\t\t\t\t\tSub-Circle.\nDitto.\nJAMSHEDPUR DIVISION.\nJAMSHEDPUR DIVISION.\n72\n(a)\nJoint Commissioner of Commercial Taxes, Jamshedpur Division.\nThe whole of the Jamshedpur Division.\n(b)\nDeputy Commissioner of Commercial Taxes (Administration),\n\t\t\t\t\tJamshedpur Division.\nDitto.\n73\n(a)\nDeputy Commissioner of Commercial Taxes (Appeals), Jamshedpur\n\t\t\t\t\tDivision.\nDitto.\n(b)\nAdditional Deputy Commissioner of Commercial Taxes (Appeals),\n\t\t\t\t\tJamshedpur Division.\nThe whole of the Jamshedpur Division.\n74\n(a)\nAppellate Assistant Commissioner of Commercial Taxes,\n\t\t\t\t\tJamshedpur Division.\nThe whole of the State of Bihar.\n(b)\nAdditional Appellate Assistant Commissioner of Commercial\n\t\t\t\t\tTaxes, Jamshedpur Division.\nDitto.\n75\n(a)\nAssistant Commissioner of Commercial Taxes, Intelligence\n\t\t\t\t\tBranch, Jamshedpur Division.\nThe district of Singhbhum of the Chotanagpur\n\t\t\t\t\tSouth Division.\n(b)\nSuperintendent of Commercial Taxes, Intelligence Branch,\n\t\t\t\t\tJamshedpur Division.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Intelligence\n\t\t\t\t\tBranch, Jamshedpur Division.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Intelligence\n\t\t\t\t\tBranch, Jamshedpur Division.\nDitto.\n76\n(a)\nAssistant Commissioner of Commercial Taxes, Jamshedpur\n\t\t\t\t\tCircle.\nThe whole of the Dalbhum Sub-Division of the\n\t\t\t\t\tdistrict of Singhbhum including the Police Stations of\n\t\t\t\t\tAdityapur, Chandil, Nimdih and Ichagarh of the\n\t\t\t\t\tSaraikela-Kharasawan Sub-Division of the district of Singhbhum.\n(b)\nSuperintendent of Commercial Taxes, Jamshedpur Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Jamshedpur\n\t\t\t\t\tCircle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Jamshedpur\n\t\t\t\t\tCircle.\nThe whole of the Dalbhum Sub-Division of the\n\t\t\t\t\tdistrict of Singhbhum including the Police Stations of\n\t\t\t\t\tAdityapur, Chandil, Nimdih and Ichagarh of the\n\t\t\t\t\tSaraikela-Kharsawan Sub-Division of the district of Singhbhum.\n77\n(a)\nAssistant Commissioner of Commercial Taxes, Singhbhum Circle.\nThe whole of the Dalbhum Sub-Division of the\n\t\t\t\t\tdistrict of Singhbhum and the Police Stations of Adityapur,\n\t\t\t\t\tChandil, Nimdih and Ichagarh of Saraikela Kharasawan\n\t\t\t\t\tSub-Division of the district of Singhbhum.\n(b)\nSuperintendent of Commercial Taxes, Singhbhum Circle.\nDitto.\n(c)\nAdditional Superintendent of Commercial Taxes, Singhbhum\n\t\t\t\t\tCircle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Singhbhum\n\t\t\t\t\tCircle.\nDitto.\n78\n(a)\nAssistant Commissioner of Commercial Taxes, Chaibasa Circle.\nThe whole of the Sadar Sub-Division and\n\t\t\t\t\tSaraikela-Kharsawan Sub-Division of the district of Singhbhum\n\t\t\t\t\texcluding the Police Station of the Adityapur, Nimdih, Chandil\n\t\t\t\t\tand Ichagarh of Saraikela-Kharsawan Sub-Division.\n(b)\nSuperintendent of Commercial Taxes, Chaibasa Circle.\nThe whole of the Sadar Sub-Division and\n\t\t\t\t\tSaraikela-Kharsawan Sub-Division of the district of Singhbhum\n\t\t\t\t\texcluding the Police Stations of Adityapur Nimdih, Chandil and\n\t\t\t\t\tIchagarh of Saraikela-Kharsawan Sub-Division.\n(c)\nAdditional Superintendent of Commercial Taxes, Chaibasa\n\t\t\t\t\tCircle.\nDitto.\n(d)\nAssistant Superintendent of Commercial Taxes, Chaibasa\n\t\t\t\t\tCircle.\nDitto.\n(e)\nAdditional Superintendent of Commercial Taxes, Chakradharpur\n\t\t\t\t\tSub-Circle.\nChakradharpur, Manohar-pur, Godhera, Bandgaon\n\t\t\t\t\tand Souna Police Stations of the Sadar Sub-Division and\n\t\t\t\t\tKharsawan and Kuchai Police Stations of the Saraikela-Kharsawan\n\t\t\t\t\tSub-Division of the district of Singhbhum.\n(f)\nAssistant Superintendent of Commercial Taxes, Chakradharpur\n\t\t\t\t\tSub-Circle.\nDitto.",
"footnote": "",
"is_definition": false,
"sort_order": 46
}
],
"metadata": {
"Act ID": "bh208",
"Act Number": "Published vide Notification No. 2240-F.I., dated the 10th February, 1949",
"Enactment Date": "",
"Act Year": "1949",
"Short Title": "The Bihar Electricity Duty Rules, 1949",
"Type": "STATE",
"Location": "Bihar"
},
"updated_at": "2026-09-29 21:55:19"
}