[13. Notice of demand.
[14. Appeal, Revision and Review.]
(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.
(b) to the Joint Commissioner, if the order sought to be revised is one passed by the Deputy Commissioner.
(c) to the Commissioner, if the order sought to be revised is one passed by the Joint Commissioner.
(d) to the Tribunal, if the order sought to be revised is one passed by the Commissioner.
(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
(b) sent by registered post to the appellate or revisional authority, as the case may be.
(i)
Upon a memorandum of appeal against an order of assessment of
duty or imposition of penalty or both passed under the Act or
these Rules or an application for revision of an appellate order.
Five percentum of the amount in dispute subject to a minimum
of rupee one and a maximum of rupees fifty.
(ii)
Upon an application for revision of any other order.
Rupees three.
[14A. Grant of copy of orders passed by an Inspecting Officer.]
Rs.
1.
Application for certified copy (Ordinary)
1.50
2.
Application for certified copy (Urgent)
4.00
3.
Copying fee for every 150 words or less (Ordinary).
0.59
4.
Copying fee for every 150 words (Urgent)
1.00
5.
Authentication fee (Ordinary)
1.50
6.
Authentication fee (Urgent)
1.50
[7.
Application for certified copy by registered post.
10.00]
(through Treasury challan)
8.
On memo, appeal against or assessment or penalty of an
application for Revision of an appellate order.
7 ½ per cent of the amount in dispute
subject to a minimum of Rs. 5.00 and maximum of Rs. 100
(In Treasury challan).
9.
Application for Revision of any other orders.
5.00
10.
Application for registration
2.00
11.
Application for registration of registration certificate.
2.00
12.
Application for extension of time in a proceeding.
2.00
13.
Application for extension of time for payment of tax assessed
or a penalty imposed.
2.00
14.
Miscellaneous application for relief.
2.00
[15. Refund.
(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.
(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
(c) The Joint Commissioner or Deputy Commissioner of the Division, if the amount to be refunded exceed Rs. 5,000.
Section 12 • The Bihar Electricity Duty Rules, 1949
12. Assessment.
the-bihar-electricity-duty-rules-1949-sec-12.json
•
Section 12
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"section": {
"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.",
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