{"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":"7","heading":"Licensee, etc to keep book of accounts and submit returns","text":"Every licensee, and every person consuming energy, who falls under sub-section (1) of section-3 shall, save in respect of the energy exempted from the electricity duty under sub-section (2) of section-3, keep books of accounts in the prescribed form and submit to the State Government or to the officer appointed by the State Government in this behalf the returns in such form and at such times as may be prescribed, showing the units of electricity consumed by him, or as the case may be, supplied by him to each consumer, and the amount of the duty payable thereon and recovered or paid by him under section-6.","html":"<p>Every licensee, and every person consuming energy, who falls under sub-section (1) of section-3 shall, save in respect of the energy exempted from the electricity duty under sub-section (2) of section-3, keep books of accounts in the prescribed form and submit to the State Government or to the officer appointed by the State Government in this behalf the returns in such form and at such times as may be prescribed, showing the units of electricity consumed by him, or as the case may be, supplied by him to each consumer, and the amount of the duty payable thereon and recovered or paid by him under section-6.</p>","words":106,"text_source":"ocr"},"classification":[],"instruments":[{"key":"8779ff2e","kind":"rule","title":"Bihar Electricity Duty Rules, 2020","year":2020,"jurisdiction":"Bihar","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/bihar-electricity-duty-rules-2020-8779ff2e/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/bihar-electricity-duty-act-2018/section/7/","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."}