{"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":"8","heading":"Officers under this Act","text":"(1) Officers appointed under the Bihar Value Added Tax Act, 2005 and the Bihar Goods and Service Tax Act, 2017 shall be deemed to be appointed for the purposes of this Act. (2) Every officers appointed under this Act shall be deemed to be a public servant within the meaning of section- 21 of the Indian Penal Code.","html":"<p>(1) Officers appointed under the Bihar Value Added Tax Act, 2005 and the Bihar Goods and Service Tax Act, 2017 shall be deemed to be appointed for the purposes of this Act. (2) Every officers appointed under this Act shall be deemed to be a public servant within the meaning of section- 21 of the Indian Penal Code.</p>","words":58,"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/8/","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."}