[11. Manner of adjustment of duty and reduction of liability.
A = D P x (P U - E U - L T ) + P U
(a) the sale is exempt under sub-section (2) of Section 3, and
(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
Counterfoil/Original/Duplicate
Counterfoil/Original/Duplicate
Certificate
Certificate
Sale to
Number of units sold
Total
Place :
Signature
Date :
Designation
Officer seal
(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.
(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.
R = E + S x D
(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
(b) the said exempt sale is effected from such electrical energy as has been purchased by the subsequent seller after payment of duty thereon;
[11A. Prescribed authority under Section 5-A.
Chapter IV
Powers and Duties of Inspecting Officers
Section 10 • The Bihar Electricity Duty Rules, 1949
10. Rebate.
the-bihar-electricity-duty-rules-1949-sec-10.json
•
Section 10
{
"act_title": "The Bihar Electricity Duty Rules, 1949",
"act_slug": "the-bihar-electricity-duty-rules-1949",
"section_label": "Section",
"section": {
"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
},
"prev_section": "9A",
"next_section": "12"
}