Special mode of recovery
Section 18 of Bihar Electricity Duty Act, 2018 deals with special mode of recovery. Notwithstanding anything contained in the Act or any law or contract to the contrary, the authority prescribed for assessment and recovery of duty may, at any time by notice in writing (a copy of which shall also be given to the licensee or to the person liable to pay duty) under this Act direct- (a
(1) Notwithstanding anything contained in the Act or any law or contract to the contrary, the authority prescribed for assessment and recovery of duty may, at any time by notice in writing (a copy of which shall also be given to the licensee or to the person liable to pay duty) under this Act direct- (a) any person who holds or may subsequently hold any money for or on account of the licensee or the person liable to pay duty, or (b) any person from whom any money is due or may become due to the licensee or the person liable to pay duty who has failed to pay upto the date fixed in the notice of demand the amount of duty or penalty or surcharge payable according to the said notice of demand served upon such licensee or person or in respect of which the date of payment has not been extended by any competent authority, to pay into the Government treasury, in the same manner as have been prescribed for payment of duty either forthwith or upon the money becoming due so much of the money as is sufficient to pay the amount due from the licensee or the person liable to pay duty.
(2) The authority issuing a notice under sub-section (1) may, at any time, amend or revoke any such notice or extend the time for making payment in pursuance of the notice.
(3) Any person making any payment in compliance with a notice issued under sub-section (1) shall be deemed to have made the payment under the authority of the licensee or the person concerned and the receipt from the Government treasury shall constitute a good and sufficient discharge of the liability of that person to the licensee or the person concerned to the extent of amount specified in the receipt.
(4) Any person if not discharging the liability after service of notice under sub-section (1) on him shall be personally liable to the State Government for the amount of duty or penalty and surcharge.
(5) If amount for which any person becomes liable personally to the State Government under sub-section (4), remains unpaid, it shall be recoverable as an arrear of land revenue from him”.
(6) If any person contravenes any of the provisions of sub-section (4) of this section the prescribed authority shall after giving an opportunity of being heard by an order in writing direct that such person shall pay by way of penalty a sum not exceeding twice the amount payable under sub-section (1).
Section 18, Bihar Electricity Duty Act, 2018 (Act 4 of 2018).
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 18
What does Section 18 of the Bihar Electricity Duty Act deal with?
Section 18 of the Bihar Electricity Duty Act is headed "Special mode of recovery". Notwithstanding anything contained in the Act or any law or contract to the contrary, the authority prescribed for assessment and recovery of duty may, at any time by notice in writing (a copy of which shall also be given to the licensee or to the person liable to pay duty) under this Act direct- (a
How do I find court cases under Section 18 of the Bihar Electricity Duty Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Bihar Electricity Duty Act 18, section 18 Bihar Electricity Duty Act, section 18 of the Bihar Electricity Duty Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 18 of the Bihar Electricity Duty Act, and has it changed?
One instrument names it without being made under it, most recently Bihar Electricity Duty Rules, 2020 (2020).
When was the Bihar Electricity Duty Act enacted?
Bihar Electricity Duty Act was enacted in 2018 as Act 4 of 2018. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions800 words
- 6. Payment and recovery of electricity duty726 words
- 10. Assessment of duty546 words
- 22. Power to make rules443 words
- 17. Applicability of interest in case of delayed payment379 words
- 3. Duty on units of energy consumed357 words
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. 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). This page is not a substitute for legal advice.