Assessment of duty

Section 10 of Bihar Electricity Duty Act, 2018 deals with assessment of duty. If the prescribed authority is satisfied without requiring the presence of the assesses for production by him of any evidence that the return furnished in respect of any period is correct and complete, he shall assess the amount of the duty due from the assesses on the basis of such return.

(1) If the prescribed authority is satisfied without requiring the presence of the assesses for production by him of any evidence that the return furnished in respect of any period is correct and complete, he shall assess the amount of the duty due from the assesses on the basis of such return.

(2) (a) If the prescribed authority is not satisfied without requiring the presence of the assesses for production of evidence that the return furnished in respect of any period is correct and complete or where any question arises as to the Part or clause in the Schedules under which category consumption of energy falls, or where the energy is consumed for different utilization purposes, what portion of consumption shall be governed by such Part or clause, he shall serve on such assesses a notice in the prescribed manner requiring him, on a date, time and at a place to be specified therein, either to attend in person or to produce or cause to be produced any evidence on which the assessee may rely in support of such a return.

(b) On the date specified in the notice or as soon afterwards, as may be, the prescribed authority, after hearing such evidence as the assessee may produce and such other evidence as the prescribed authority may require on specific point, shall assess the amount of duty due from the assessee.

(3) If an assessee having furnished return in respect of a period fails to comply with all the terms of the notice under sub-section (2) or if the accounts and other evidence produced by him are, in the opinion of the prescribed authority, incorrect, incomplete or unreliable, either wholly or partly, the said authority shall assess, to the best of its judgment, the amount of duty, if any, due from the assessee.

(4) If the assessee fails to file returns in respect of any period, the prescribed authority shall, after giving the assessee reasonable opportunity of being heard, assess, to the best of his judgment the amount of duty, if any, due from the assessee.

(5) If upon information or otherwise, the prescribed authority is satisfied that reasonable grounds exist to believe that any assessee or any person other than a assessee has been liable to pay duty in respect of any period, and has nevertheless willfully failed to apply for registration, the prescribed authority shall, after giving the assessee reasonable opportunity of being heard, assess to the best of its judgment the amount of duty, if any, due from an assessee or any other person in respect of such period and all subsequent period and the prescribed authority shall direct that the assessee or any other person, to pay by way of penalty in addition to duty so assessed, a sum of fifty rupees for every day of the period during which the licensee or any other person failed to apply for registration or an amount equal to the amount of duty assessed, whichever is less;

Provided that no proceeding for such assessment shall be initiated except before expiry of four years form expiry of the period to which it relates;

Provided further that a proceeding initiated under this sub-section shall be concluded within a period of two years from the date of initiation.

Section 10, Bihar Electricity Duty Act, 2018 (Act 4 of 2018).