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Act4
Enacted 2018

Bihar Electricity Duty Act, 2018

In force 24 sections Bihar

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 4 of 2018

Preamble

WHEREAS due to the enactment of the Electricity Act, 2003 by the Central Government, radical changes have been ushered in the management of generation, transmission and supply of electricity, and new concepts like power trading, exchange of power, open access, de-licensing of electricity generation, etc. have been introduced which are not the part of the Bihar Electricity Duty Act; 1948. AND WHEREAS after considering the changes made by the said Electricity Act, the Government of Bihar considers it expedient to make a comprehensive law to provide for the levy of a duty on consumption of electrical energy in the State of Bihar covering all categories of electricity consumers as per the said Electricity Act, by repealing the existing Bihar Electricity Duty Act; Be it enacted by the Legislature of the State of Bihar in the Sixty Ninth Year of the Republic of India as follows:—

Sections

Type to filter. 24 sections.

  1. 1Short title, extent and commencement
  2. 2Definitions
  3. 3Duty on units of energy consumed
  4. 4Power to exempt electricity duty
  5. 5Power to modify rates of electricity duty
  6. 6Payment and recovery of electricity duty
  7. 7Licensee, etc to keep book of accounts and submit returns
  8. 8Officers under this Act
  9. 9Powers of Inspecting Authority
  10. 10Assessment of duty
  11. 11Appeals to appellate Authority
  12. 12Appeal to appellate Tribunal
  13. 13Revisionary powers of Commissioner
  14. 14Review
  15. 15Appeal before High Court
  16. 16Case before high Court to be heard by not less than two Judges
  17. 17Applicability of interest in case of delayed payment
  18. 18Special mode of recovery
  19. 19Offences and Penalties
  20. 20Offences by Companies
  21. 21Protection of action taken in goods faith
  22. 22Power to make rules
  23. 23Repeal and savings
  24. 24Power to remove difficulties

Schedules

This Act has 3 schedules. A schedule is published as a document of its own; the text is reproduced on its page where it has been read, and the document is mirrored here either way.

Rules made under this Act

2 sets of Rules. India Code publishes Rules as a record and a document rather than as text, so these are indexed here and not reproduced. All Rules.

  • Bihar Electricity Duty Rules, 20202020
  • S.O. 261, Dated 7th November 20172017

Provenance. 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).

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Every one of the 24 sections of this Act has its own page. This page is not a substitute for legal advice.