6B. Escaped units of energy detected before assessment

(1) If the prescribed authority, in course of any proceeding or otherwise, is satisfied that any assesses- (a) has concealed any unit of energy consumed, sold or particulars thereof with a view to reduce amount of duty payable by him under this Act; or (b) has furnished incorrect statement of unit of energy consumed or sold in the return furnished under clause (b) of section 5; The prescribed authority shall, after giving such assesses an opportunity of being heard, by an order in writing, direct that he shall in addition to any duty which is or may be assessed under secion-6A, pay by way of penalty, a sum not exceeding two times but not less than equal to amount of duty on concealed units of energy or incorrect particulars. (2) The penalty under sub-section(1) may be imposed before completion of assessment and for determining the amount of penalty the prescribed authority may determine the amount of duty provisionally.