THE BIHAR ELLECTRICITY DUTY ACT, 1948]1
The Bihar Electricity Duty Act, 1948
The Bihar Electricity Duty Act, 1948 lays down the legal frame for levying and collecting duty on electrical energy consumed or sold across the State of Bihar. It applies to electricity supply licensees, self-generating industrial units, and consumers who receive electrical energy. By empowering the state government to collect duty on electricity units or value, the law funds public revenues while exempting essential sectors like the Union Government, railways, and Damodar Valley Corporation. For the ordinary citizen, the Act directly impacts monthly electricity charges, as licensed power distributors are authorized to pass the duty cost onto end-consumers as part of their power bills.
- 1. 1. Short title, extent and commencement
- 2. 2. Definitions
- 3. 3. Incidence of duty
- 3A. 3A-Additional Duty
- 4. 4. Payment of duty
- 4A. 4A. Point or points in a series of sales at which duty shall levied
- 5. 5. Obligation to keep books of account and to submit returns
- 5A. 5-A
- 6. 6. Inspecting Officers
- 6A. 6A. Assessment of duty
- 6B. 6B. Escaped units of energy detected before assessment
- 6C. 6C. Units of energy escaping assessment
- 7. Recovery of duty
- 7A. Special mode or recovery
- 7B. Liability to pay duty in case of transfer of business
- 7C. 7C. Liability of dissolved firm or association of person liable to pay duty under section 3
- 8. 8
- 8A. 8A. Compounding of offences
- 9. 9. Power of State Government to grant exemptions
- 9A. 9A. Appeal
- 9B. 9B. Bar of jurisdiction
- 9C. 9C. Bar of legal proceeding
- 9D. 9D. Statement of case to High Court
- 9AA. 9AA. Period of limitation of completion of assessment proceedings
- 10. 10. Power to make rules
- 11. 11. Removal of difficulty
- 12. 12. Validation and exemption
PDF: pending for this language.