{"act":{"id":"bihar-electricity-duty-act-2018","short_title":"Bihar Electricity Duty Act, 2018","long_title":"to provide for levying a duty on consumption of electrical energy in the State of Bihar and for matters connected therewith or incidental thereto.","act_number":"4","act_year":2018,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Bihar","unit":"section","section_count":24,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/826b909c-456e-426d-8593-9ce2ce373f75.pdf","url":"https://indiacode.ecourtsindia.com/bihar-electricity-duty-act-2018/"},"unit":"section","section":{"number":"19","heading":"Offences and Penalties","text":"(1) If any person,— (a) fails to keep books of accounts or to submit returns in accordance with the provisions of section-7 and the rules made in that behalf under section-15; or (b) contravenes any rule made under this Act; or (c) willfully obstructs the Inspecting authority in the exercise of the powers conferred upon him by or under this Act, he shall, on conviction, be punished with fine which may extend to ten thousand rupees. (2) No complaint in respect of the offence committed under sub-section (1) shall be entertained unless it is filed by the Inspecting authority.","html":"<p>(1) If any person,— (a) fails to keep books of accounts or to submit returns in accordance with the provisions of section-7 and the rules made in that behalf under section-15; or (b) contravenes any rule made under this Act; or (c) willfully obstructs the Inspecting authority in the exercise of the powers conferred upon him by or under this Act, he shall, on conviction, be punished with fine which may extend to ten thousand rupees. (2) No complaint in respect of the offence committed under sub-section (1) shall be entertained unless it is filed by the Inspecting authority.</p>","words":99,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/bihar-electricity-duty-act-2018/section/19/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/826b909c-456e-426d-8593-9ce2ce373f75.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/9b1b8e6e-de5d-426a-8ed8-28be3adf14fc/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}