Rule, 2020

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

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qfD r ;f n d ksb Z g ks dqy çi=& VI la[;k&--------------------------------- lsok esa] irk & bZ&esy irk & frfFk inuke ---------------------------------- çi=& VII la[;k&--------------------------------- lsok esa] irk & bZ&esy irk & ¼'kCnks esa ½------------------------------------------------------------------ inuke ---------------------------------------------------------- çi=& VIII lsok esa] 9- fookfnr jkf'k çfr%& ¼x½ -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- ¼?k½ -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- ¼M+½ ------------------------------------------------------------------------------------------------------------------------------------------------------------------------- ¼p½ -------------------------------------------------------------------------------------------------------------------------------------------------------------------------- ikorh inuke çi=&IX 8- fookfnr jkf”k ikorh inuke çi=&X la[;k&--------------------------------- lsok esa] çi= & XI lsok esa] uke& --------------------------------------------------------------------------------------------------------------------------- iwjk irk & ----------------------------------------------------------------------------------------------------------------- frfFk -------------------------- uke -------------------------- inuke ----------------------- irk&---------------------------------------------------------------------------------------------------------------------------------------------------------------------- Øekad ekg x x 'ks"k Hkqxrku ugh djus ij vlac) 1 vizhy 2 ebZ 3 twu 10 tuojh 11 Qjojh Øekad Ekkg Øekad Ekkg dqy Hkqxrku dk dqy ¼4$6$8----½ MkWŒ izfrek] MkWŒ izfrek] The 11th September 2020 S.O 164 dated 11th September 2020—In exercise of the powers conferred by sub-section (1) of section 22 of the Bihar Electricity Duty Act, 2018 (Bihar Act 04 of 2018), the Governor of Bihar, is pleased to make the following rules, namely:-

1. Title, extent and Commencement .—

(1) These rules may be called the Bihar Electricity Duty Rules, 2020.

(2) It shall extend to whole state of Bihar.

(3) They shall come into force from the date of their publication in the Official Gazette.

2. Definitions.–(1) In these rules, unless, there is anything repugnant to the subject or context –

(a) “The Act” means the Bihar Electricity Duty Act, 2018;

(b) “Assessee” means a licensee or any other person who is liable to pay duty under the Act and includes a "dealer" specified in sections 12, 13, 14 and 15 of the Act;

(c) “Assessing officer” includes an officer under sub-section (1) of Section 8 of the Act;

(d) “Circle means a unit of Commercial Taxes administration created under the relevant provisions of Commercial Taxes Law or Goods and Services Tax Law of the State of Bihar for the time being in force;

(e) “Duty” means electricity duty payable under the Bihar Electricity Duty Act, 2018 and any reference to "tax" in the Explanation to sub-section (2) of section 12 or in the proviso to section 14 of the said Act shall be construed as a reference to "duty";

(f) “Form” means a Form appended to these rules;

(g) “Government Treasury”, in relation to an assessee, means the Treasury or sub- treasury specified in the certificate of registration granted to him under rule 4;

(h) ‘Inspecting Authority’ includes an Officer under sub-section (1) of Section8 of the Act;

(i) “Meter” means an appliance or apparatus used for measuring the quantum of energy consumed;

(j) ‘Section’ means section of the Act.

(2) all other words and expressions used but not defined in these rules shall have the same meaning assigned to them in the Act or Indian Electricity Act, 2003 and Rules framed thereunder.

3. Application for registration.—

(1) Every person liable to pay duty in accordance with the provisions of section 6 shall be granted a certificate of registration in the manner here in after provided. Explanation.-For the purposes of this sub-rule, the expression "person" shall not include a person who, on the date of publication of these rules, was registered in accordance with the provisions of Chapter II of the Bihar Electricity Duty Rules, 1949.

(2) Notwithstanding anything contained in sub-rule (1), every person holding a valid certificate of registration, granted under rule 4 of the Bihar Electricity Duty Rules, 1949, on the date of publication of these rules shall be deemed to be registered for the purposes of the Act.

(3) (a) Every person liable to pay duty in accordance with the provisions of section 6, other than a person to whom sub-rule (2) applies, shall apply for grant of registration and every such application shall be filed electronically on the official website of the Commercial Taxes Department, Bihar, Patna.

(b) The application for registration referred to in clause (a) shall be in Form I and shall be filed to the Officer-in-charge of the Circle within whose Jurisdiction the place of business of the assessee is located, within thirty days of his incurring liability to pay duty under the Act or within thirty days of the date of the publication of these rules in the official Gazette or of the date of engagement in the business of generating or supplying energy or the date of generating or consuming energy by such assessee, whichever is later.

(4) The provisions of the Bihar Value Added Tax Rules, 2005 regarding disposal of an application for registration shall apply mutatis mutandis to an application made under sub-rule (3).

4. Grant of certificate of registration.—

(1) When the officer-in-charge of the Circle, after making such enquiry as he considers necessary, is satisfied that the applicant has given all the required information and that be application is in order, he shall register the applicant and grant him a certificate of registration in Form II within three days from the date of receipt of the application, which shall be made available to the applicant on the official website of the Commercial Taxes Department. Where, within three days from the date of receipt of an application, the application for registration has not been approved or rejected the application for grant of registration shall be deemed to have been approved.

(2) The other provisions of the Bihar Value Added Tax Rules, 2005 regarding grant of registration shall apply mutatis mutandis to grant of registration under sub-rule (1).

5. Amendment and cancellation of registration. –(1) If any assessee –

(a) discontinues to generate or distribute energy; or

(b) installs a new plant or makes any extension of the existing plant which is likely to result in the increased production of energy; or

(c) sells or otherwise disposes of his business or any part of his business or effects any other change in the ownership, name or style of business;

he, or if he is dead, his legal representative, shall within a period of thirty days of such discontinuance, installation, extension, sale or change, submit a report to that effect to the authority referred to in rule 3.

(2) (a) Where, a report under sub-rule (1) or information received otherwise, necessitates amendment of the information furnished in Form I by an assessee, the authority referred to in rule 3, shall after making such enquiry as he thinks fit, amend the certificate of registrations and the provisions of the Bihar Value Added Tax Rules, 2005 regarding amendment of registration shall apply mutatis mutandis to such amendment..

(b) When the authority referred to in rule 3, receives an application for the cancellation of a certificate of registration, or is otherwise satisfied that the registration certificate of an assessee should be cancelled, he shall, after making such enquiry as he thinks fit, and, on payment of duty by the assessee, due from him, by order, cancel the certificate with effect from the date specified in the order and the provisions of the Bihar Value Added Tax Rules, 2005 regarding cancellation of registration shall apply mutatis mutandis to such cancellation.

6. Payment of duty.— Every assessee shall pay the full amount of duty due from him in respect of every month on or before the fifteenth day of the following month.

7. Method of payment.— Any duty or interest or penalty or fee under the Act shall be paid by challan in Form III in the manner specified in rule 27 of the Bihar Value Added Tax Rules,

8. Special mode of recovery.— The authority appointed under the Act shall, in the matter of a proceeding under sub-section (1) of Section 18, serve upon any person or a registered licensee a notice in Form –IV.

9. Submission of Returns –

(1) Every registered assessee shall, in respect of every calendar month, submit to the authority referred to in rule 3,a return in Form V, within twenty-six days from the expiry of the month to which the return relates, electronically through the official website of the Commercial Taxes Department. The return shall be verified in the manner indicated therein and shall be signed by the assessee or by his authorized agent. When an assessee holds more than one license, separate returns shall be submitted in respect of each license.

(2) If an assessee, having furnished a monthly return under sub-rule (1), discovers any omission or wrong statement therein, he may furnish a revised monthly return in the Form V-A at any time before the 31 st day of December of the year following the year to which such return relates:

Provided that no such return shall be taken into consideration if, upon information received by the authority referred to in rule 3, or otherwise, and for reasons to be recorded in writing, the said authority is satisfied that the return originally furnished was deliberately false or that it was furnished with intention to defraud the State Government of its revenue.

(3) Notwithstanding anything contained in sub-Rule (1), where an assessee is registered in more than one circle, the Commissioner may, by order in writing, direct that such assessee shall, instead of submitting separate returns in Form V in respect of each such circle, submit the same to such authority appointed under the Act, as may be specified in the order and may, likewise, vary, modify, or annul such order.

(4) The assessee in respect of whom an order has been passed under sub-rule (3) shall, for the purposes of the Act or these rules, be deemed to be an assessee of the circle in which he has been permitted to submit the returns under sub-rule (3).

10. Rebate.— An assessee who submits the return and deposits the amount of duty payable according to such return in the prescribed manner and within the prescribed time shall be allowed a rebate at the rate of half percentum on the amount of duty payable subject to maximum of fifty thousand rupess in a year and the assessee may while making the payment deduct the amount of rebate admissible under this rule from the amount of duty payable by him.

11. Assessment.—

(1) If the Assessing Officer is satisfied without requiring the presence of the assessee or 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 duty due from the assessee on the basis of such return.

(2) If the Assessing officer, is not satisfied without requiring the presence of the assessee or production of evidence that the return furnished in respect of any period is correct and complete, he shall serve a notice in Form VI on such assessee requiring him, on a date 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.

(3) On the date specified in the notice or as soon afterwards, as may be, the Assessing officer after hearing such evidence as the assessee may produce and such other evidence as the Assessing officer may require on any specified point or points, shall assess the amount of duty due from the assessee.

(4) If the assessee fails to make a return or, having made the returns, fails to comply with all the terms of the notice issued under sub-rule (2) or to produce any evidence required under sub-rule (3), the Assessing officer, shall, after giving the assessee a reasonable opportunity of being heard, assess to the best of his judgment, the amount of duty, if any, due from the assessee.

12. Notice of demand.— If any sum is payable by an assessee under the provisions of the Act, the Assessing officer shall serve a notice in Form VII requiring such assessee to pay the said sum and produce a copy of the challan evidencing any payment made by him towards such sum on or before such date as may be specified in the said notice. This notice shall also be served in case of excess payment made by assessee.

13. Memorandum of appeal and application for revision .— (1) An appeal against an order of assessment, with or without penalty shall lie to the Appellate Authority specified under the Bihar Goods and Service Tax Rules, 2017. Every appeal shall be in Form-VIII and an application for revision shall be Form-IX and shall-

(a) specify the name, address and e-mail address of the appellant/applicant;

(b) specify the date of order against which it is made;

(c) specify the date on which order was communicated to the appellant or applicant;

(d) contain a clear statement of facts;

(e) specify the grounds on which appeal or revision is preferred without any argument or narration and numbered consecutively;

(f) state precisely the relief prayed for; and

(g) be signed and verified by the appellant or applicant or an agent duly authorized by him in writing in this behalf in the following Form, namely: I............................................. the appellant/applicant named in the above memorandum of appeal/ application for revision do hereby declare that what is stated therein is true to the best of my knowledge and belief.

(2) The memorandum of appeal or application for revision, as the case may be, shall be accompanied by:

(i) A certified copy of the impugned order; and

(ii) a copy of the challan in Form-III as a proof of the payment of the amount of duty in accordance with the provisions of sub-section (1) of Section 11.

(3) The memorandum of appeal shall be in duplicate and shall be presented to the appellate or revisional authority either by hand or by registered post.

14. Disposal of appeal or application for revision.—

(1) If a memorandum of appeal or an application for revision does not comply with all the requirements of Rule 13, the appellate may reject it summarily: Provided that no appeal or application for revision shall be summarily rejected under this sub-rule unless the appellant or applicant has been given a reasonable opportunity to amend the memorandum or application so as to bring it into conformity with all the requirements of Rule 13.

(2) An appeal or application for revision may be summarily rejected on other reasonable ground after giving the appellant or applicant a reasonable opportunity of being heard.

(3) The Appellate Authority or revisional authority, as the case may be, shall, ordinarily within thirty days of the presentation of the appeal or revision, either admit or reject it after proper examination of the impugned order and/or the record relating to such order:

Provided that no order rejecting the appeal or the revision, as the case may be, shall be passed without giving the appellant or the applicant a reasonable opportunity of being heard.

(4) (a) If an appellant or applicant intends to pray for stay of recovery of the disputed amount of duty, penalty or interest arising out of an order appealed against or sought to be revised, as the case may be, he shall make a stay petition containing, inter-alia, substance of facts leading to the exact amount of duty, penalty or interest sought to be stayed and the exact amount of duty, penalty or interest disputed, payment of duty before and after the said order and reasons in brief for seeking stay and the stay petition shall be presented along with the memorandum of appeal or application for revision under Rule 13 but in no case later than a period of fifteen days from the date of filling of the appeal or the revision.

(b) Where a stay petition has been presented along with the memorandum of appeal or along with application for revision before the appellate authority or the revisional authority, as the case may be, and such appeal or revision has been entertained, he shall, after giving such appellant a reasonable opportunity of being heard, dispose of such stay petition within one month from the date of presentation of such petition.

(c) The appellate or the revisional authority, as the case may be, may, in his discretion, by an order in writing, stay realisation of the amount of duty, penalty or interest, part or whole, as the case may be, in dispute, on such terms and conditions as he may deem fit and proper in the facts and circumstances of the case.

(d) If the realisation of the amount of duty, penalty or interest is stayed by the appellate or revisional authority subject to payment of such amount of duty, penalty or interest, or furnishing security for securing the payment of the amount of duty, penalty or interest in dispute, as the case may be, specified in the order referred to in clause (c), the appellant or applicant shall pay such amount of duty, penalty or interest, or furnish such security, by the date specified in such order.

(e) Where an appellant or applicant fails to pay any amount of duty, penalty or interest in dispute or fails to furnish security which he is required to pay or furnish according to the order referred to in clause (c) by the date specified therein or such other date as may be allowed by the appellate or revisional authority, such order staying realization of the amount of tax, or interest, as the case may be, shall stand automatically vacated after the expiry of the date specified in the order or such other date as may be allowed by the appellate or revisional authority.

(5) Where an appeal or application for revision is admitted for hearing on merit the appellate or revisional authority shall, after giving the parties concerned a reasonable opportunity of being heard, fix a date for passing the final order on the appeal or application for revision, as the case may be, if the order is not passed on the date of hearing.

15. Revision by Commissioner.— For the purpose of Section 13, the Commissioner may require any assessee, by notice in Form-X, to produce or cause to be produced before him such documents, accounts or other evidence which may be deemed fit.

16. Review.—

(1) When any authority appointed under the Act, reviews under Section 14 any order passed under the Act, it shall record reasons for doing so.

(2) Save with the previous sanction of the Commissioner or an authority specially authorized by him in this behalf, no authority appointed under the Act other than the Commissioner, shall review any such order except before the expiry of twenty four months from the date of passing of the order which is sought to be reviewed.

(3) Save with the previous sanction of the Commissioner or an authority specially authorized by him in this behalf, no authority appointed under the Act other than the Commissioner, shall review any order, which has been passed by any of its predecessors in office.

17. Refund.—

(1) If any amount has been paid by a assessee in excess of the amount finally determined as payable by such assessee and in respect of which a notice of excess has been served on him under rule 12, he shall file an application for refund of such excess amount before incharge of concerned circle within twelve months from the date of service of the aforesaid notice.

(2) The Officer-in-charge of the Circle shall be the competent authority for making refund of an amount upto Rs. 25000/- and the Additional Commissioner of State tax (Administration) of the concerned Division shall be the competent officer for making refund of an amount exceeding Rs. 25000/-

(3) The authority competent for making refund under sub-rule (2) may-

(a) order for refund by adjustment of the amount against any amount payable by the assessee for any other period, or

(b) order for refund in cash, if any amount is not payable by the assessee.

(4) An order for refund by adjustment or refund in cash shall be in Form- XI and shall be delivered to the assessee or his authorised representative and a copy of the refund payment order shall also be forwarded simultaneously to the Treasury concerned..

18. Power to enter premises and seize papers.— An Inspecting authority may, for carrying out the purpose of the Act, or these rules, within the local limits of his Jurisdiction –

(a) enter any premises which is used for generating or distributing energy or which contains any meter or other mechanical apparatus or any device or any written record, register and accounts relating to the generation, distribution, sale or consumption of energy and it shall be the duty of the person in-charge of such premises to give the Inspecting authority facilities in discharging his function;

(b) call for from require any assessee to produce or causes to be produced before him any apparatus, device, accounts or documents relevant to the generation, distribution, sale or consumption of energy;

(c) seize any apparatus, device, accounts, registers or documents or other records of the assessee, if there is good reason to believe that any assessee is attempting to evade the payment of any duty payable by him under the Act:

Provided that whenever any apparatus, device, accounts, registers, documents or records are seized, a receipt, shall be granted to the assessee for the same and the seized apparatus, device, accounts, registers, documents or records shall be retained only for so long as may be necessary for examination thereof, or for purposes of any prosecution.

(d) issue from time to time instructions to assessees for the proper maintenance of registers and books of accounts showing generation, distribution, sale or consumption of energy; and it shall be the duty of the assessee to carry out all such instructions.

19. Reading of meters.— A licensee shall in respect of energy liable to duty under the Act, cause the meter of every consumer to be read as far as possible on the same date in each month and maintain a record of the units of energy consumed in the month. The period between two such consecutive readings shall be reckoned as one month for the purpose of calculation of duty and submission of returns under rule 9.

20. Provision of meters.— Every assessee shall install and maintain separate, suitable and correct meters or sub-meters to register the quantities of energy generated, distributed, sold or consumed by him and shall likewise, cause meters to be installed and maintained in the premises of consumers for the correct registration of the quantities of energy consumed by such consumers: Provided that where there is a combined meter for registering the quantities of energy, part of which is dutiable at any rate or at different rates and part is exempt, the assessee shall cause separate meters to be installed for registering the quantities of the different types of consumption separately:

Provided further that if any assessee satisfies the inspecting authority that the installation and maintenance of such separate meters or sub-meters involve costs disproportionate to the amount of the duty leviable from him and furnishes to the inspecting authority such data as, are in the opinion of the inspecting authority necessary for the assessment of the said duty he may assess the duty payable and exempt such assessee from the requirement of this rule. An assessee exempted under this proviso shall communicate to the inspecting authority, within 30 days any change in the data on the basis of which the duty payable by him was assessed.

21. Affixation of Seal.— An Inspecting authority or any other person deputed by him for the purpose may affix one or more seal or seals to any meter or sub-meter installed for the purpose of

Rule 21 by any person, other than a licensee who generates energy for his own use or for the use of his employees.

22. Books of accounts.—

(1) The books of account to be kept by a licensee under section 7 of the Act shall be in Form-XII and shall contain the following particulars, namely :-

(a) number of units of electricity belonging to him, and belonging to others if any supplied for different classes of consumers specified in the notification under section 3 of the Act.

(b) description of the premises to which the electricity is supplied.

(c) amount of electricity duty with the rate of charge collected and not collected and not shown separately in respect of the different classes of consumers; and

(d) date of disconnecting the supply of electricity on failure of payment of electricity duty:

that the licensee may furnish particulars specified in clause (b) above in a separate statement to the satisfaction of the Inspecting authority .

(2) The books of account to be kept by a non-licensee under section 7 shall be in Form- XIII and contain the following particulars, namely :-

(i) place of generation of electricity and total units of electricity generated;

(ii) number of units of electricity consumed for auxiliary consumption and the duty payable thereon;

(iii) number of units of electricity supplied by him to others;

(a) through licensees grid;

(b) through dedicated transmission lines; and the amount of duty payable and recovered thereon.

(3) The books of accounts to be kept by a licensee or a non licensee under section 7 of the Act shall be maintained up-to-date in a register for a period of not less than five years from the end of the year to which they relate, or for a period of two years after the completion of assessment, appeal or revision for the year, whichever is later.

23. Application of certain rules of the Bihar Value Added Tax Rules, 2005.—The relevant rules of the Bihar Value Added Tax Rules, 2005, and provisions thereof, shall mutatis mutandis apply in respect of all such procedural and other matters incidental to carrying out the purposes of the Act for which no provision or, as the case may be, insufficient provision has been made in these Rules.

24. Punishment.—Any person contravening any provision of these rules, shall be, punishable with fine which may extend to five thousand rupees.

25. Manual filing and processing.— Notwithstanding anything contained in these rules, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.

FORM I

APPLICATION FOR REGISTRATION.

(See Rule 3) To, The …………………….

…………………. Circle.

I……………. (full name), S/o ………………….(full name) hereby apply for the grant of a registration certificate under rule- 3 of Bihar Electricity Duty Rules, 2020 and furnish following particular for that purpose-

1. Dealer/assesee/licensee Details a. Name of Applicant b. Applicant's Father Name d. Mobile No e. Permanent Account Number (PAN)

2. Name of Business ( Dealer/ Assesee/licensee )

3. Legal Status of Business (proprietorship/partnership/private limited

4. a. Incharge Name

5. Nature of Business( State whether generation/distribution/consumption or any of these)

6. Date of liability to pay electricity duty

7. Location of Generating Plant a. Room/Block/Flat No c. Munucipality g. District h. State i. PIN Code k. Phone No.

l. FAX No.

8. Location of captive power Plant a. Building Name b. Munucipality f. District g. State

9. Location of Distributing Plant a. Room/Block/Flat No c. Munucipality g. District h. State I declare that the above statements are true and complete to the best of my knowledge and belief. Date Signature Place Designation i. PIN Code k. Phone No.

l. FAX No.

10. Address for Communication a. Room/Block/Flat No c. Munucipality g. District h. State i. PIN Code k. Phone No.

l. FAX No.

11. List of Generating and/or Distribution places for which assessee holds license Name in whose license held Place with complete address (Add rows if required)

12. Books of accounts ordinarily maintained

13. Total units generated during the previous year Remarks

14. Particular of the of the governing body/authorized signatory Particulars Full name, parentage and address FORM ll (See Rule-4) Office of the .................................................................................. of State Tax, ......................Circle This is to certify that the assessee, whose particulars are detailed below, has been registered under

Rule 4 of the Bihar Electricity Duty Rules, 2020, on the ...........(date) . He is liable to pay duty for distribution of energy for consumption and/or consumption of energy with effect

1. Name of the assessee-

2. Name of the person ( incharge of management)-

3. Registration No.

4. Nature of business-

5. Location of generating/captive power plant/distributing plant.-

6. Name of the Treasury where the duty is to be deposited.- Place ................................................... Signature.................................................. Date ................................................... Designation ............................................. Seal of the Office

FORM-III

Challan under the Bihar Electricity Duty Act, 2018 [See Rule 7] Serial Number ....................................................................... Treasury ................................................................................................................................... Name of the Bank .................................................................................................................................. Branch Code ...................................................................... Major Head : Electricity Duty Minor Head Challan of Amount paid to the Bank ...................................................................................................... For the Month/Quarter/Year ....................................................................................................... Name of the Circle to which the payment relates ................................................................................... By whom Tendered: ................................................................................................................................ Tendered on behalf of: ............................................................................................................................ Registration No. ...................................................................................................................... Payment on Account of Amount • Admitted Duty • Assessed/Re-assessed Duty • Interest • Fees • Appeal Fee • Revision Fee • Miscellaneous Total Rupees ................................................................................................................................. (in words). Signature of Licensee/depositor .................................................... Form -IV Notice of Demand under Section 18 of the Bihar Electricity Duty Act, 2018 [See rule 8] No. ...............................................

Date ...........................................

Office of the .................................................................................. of State Tax, ......................Circle To, Whereas a sum of Rs .................................................................on account of duty due and/or penalty imposed and/or interest payable under the Bihar Electricity Duty Act, 2018 payable by.............................................................................................................................................................. (Assessee under the Bihar Electricity Duty Act, 2018) bearing Registration No. ....................... who has failed to make payment of such amount; and Whereas money is due or may become due to the said dealer from you; or you hold or may subsequently hold money for/or on account of the said dealer; You are hereby required under section 18 of the Bihar Electricity Duty Act, 2018 to pay into the Government Treasury/ Bank by…………….. (date) any amount due from you to or held by you for or on account of the said dealer up to the amount of arrears shown above; You are further required to pay into the said Government Treasury/Bank any money, which may subsequently become due from you to the said dealer, up to the amount of arrears still remaining unpaid, forthwith on the money becoming due or being held by you. Please note that any payment made by you in compliance with this notice will be deemed under section 18(3) of the Bihar Electricity Duty Act, 2018 to have been made under authority of the dealer and the receipt from the Government Treasury/ Bank will constitute a good and sufficient discharge of your liability to the said dealer to the extent of the amount specified in the receipt. Please also note that if you discharge any liability to the dealer after receipt of this notice, you will be personally liable to the State Government under section 18(6) of the said Act to the extent of the liability discharged, or to the extent of the liability of the dealer for duty and/or penalty or interest, whichever is less.

Please note further that the amount of money, which you are required to pay in pursuance of this notice or for which you are personally liable to the State Government as above, mentioned, shall, if it remains unpaid, be recoverable as an arrear of land revenue under section 18(5) of the Act. Necessary challan for depositing the money to the credit of Government in the said Treasury/Bank is enclosed herewith.

A copy of this notice is being sent to ................................................................................... (dealer).

Place ................................................... Signature.................................................. Date ................................................... Designation ............................................. Seal of the Office Memo No. ........................................... Dated ........................................... Office of the .................................................................................. of State Tax.......................Circle To, Copy to M/s ......................................................................................................................... (dealer).

Signature ...................................................... Designation ................................................. Form V Monthly Return showing the units of Electricity Supplied, Electricity Duty recovered thereon and paid to Government [See Rule 9(1)] Name of the Assessee:

Address:

Registration Number:

Month:

Year:

(Amount in Rs.) S I.

N o -T ar if f C at eg o ry N o O f co n su m er s in t h e ca te g o ry G ro ss C o n su m p ti o n c h ar g es E x em p te d C o n su m p ti o n c h ar g es u /s N et C o n su m p ti o n c h ar g es R at e o f D u ty E le ct ri ci ty D u ty o n n et d u ti ab le ch ar g e x R eb at e u n d er S ec ti o n an d R u le A m o u n t af te r R eb at e T ra n sf er s to d is co n n ec te d l ed g er s R ec o v er ie s fr o m d is co n n ec te d co n su m er s N et D u ty D et ai ls o f am o u n t o f D u ty p ai d t o T re as u ry D et ai ls o f C h al la n N o D at e R em ar k s if a n y Total I declare that the above statement/particulars are true and complete to the best of my knowledge and belief.

Signature :

Date:

Place:

Status :

* Tariff category :

1. Part A- Residential

5. Part E- Advertisements and Hoardings

Provisions this rule answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the Bihar Electricity Duty Act, 2018