6C. Units of energy escaping assessment

(1) If upon information or otherwise the prescribed authority is satisfied that reasonable ground exist to believe that any units of energy of an assesses escaped assessment or any unit of energy has been under assessed or assessed at a lower rate than that which was correctly applicable or deduction therefrom has been wrongly made, the prescribed authority, after giving the assesses a reasonable opportunity of being heard, reassess the assesses for such escaped units of energy. The provision of section 6A shall, in so far as may be, apply accordingly as if notice under this section is served under section 6A. (2) The prescribed authority, if he has reason to believe that assesses has concealed the units of energy consumed or sold, shall direct the assesses to pay by way of penalty a sum not exceeding three times but not less than an amount equivalent to amount of duty which is or may be assessed on the escaped units of energy. (3) No proceeding under his section shall be initiated except before the expiry of eight years from the date of order of the original assessment".