The Bihar Electricity Duty Act, 2018
The Bihar Electricity Duty Act, 2018
Tax201826 sections
The Bihar Electricity Duty Act, 2018 is a state law that replaces the previous 1948 legislation to regulate the taxation of electricity in Bihar. It empowers the state government to levy a duty on the consumption of electricity, ensuring a steady revenue stream for public services. The Act applies to all consumers within the state, including those receiving electricity for domestic, commercial, or industrial purposes. By clearly defining the rates and procedures for collection, it aims to streamline the tax process and prevent evasion, thereby supporting the financial stability of the state's power sector.
- 0. Preamble
- 1. Short title, extent and commencement.
- 2. Definitions.
- 3. Duty on units of energy consumed.
- 4. Power to exempt electricity duty.
- 5. Power to modify rates of electricity duty.
- 6. Payment and recovery of electricity duty.
- 7. Licensee, etc to keep book of accounts and submit returns.
- 8. Officers under this Act.
- 9. Powers of Inspecting Authority.
- 10. Assessment of duty.
- 11. Appeals to appellate Authority.
- 12. Appeal to appellate Tribunal.
- 13. Revisionary powers of Commissioner.
- 14. Review.
- 15. Appeal before High Court.
- 16. Case before high Court to be heard by not less than two Judges.
- 17. Applicability of interest in case of delayed payment.
- 18. Special mode of recovery.
- 19. Offences and Penalties- (1) If any person,
- 20. Offences by Companies.
- 21. Protection of action taken in goods faith.
- 22. Power to make rules.
- 23. Repeal and savings.
- 24. Power to remove difficulties.
- Schedule. Schedule (See sections-3 and 6)
PDF: pending for this language.