The Bihar Electricity Duty Act, 2018

The Bihar Electricity Duty Act, 2018

Tax201826 sections

0. Preamble

Statutory text

1. Short title, extent and commencement.

Statutory text

2. Definitions.

Statutory text

3. Duty on units of energy consumed.

Statutory text

4. Power to exempt electricity duty.

Statutory text

5. Power to modify rates of electricity duty.

Statutory text

6. Payment and recovery of electricity duty.

Statutory text

7. Licensee, etc to keep book of accounts and submit returns.

Statutory text

8. Officers under this Act.

Statutory text

9. Powers of Inspecting Authority.

Statutory text

10. Assessment of duty.

Statutory text

11. Appeals to appellate Authority.

Statutory text

12. Appeal to appellate Tribunal.

Statutory text

13. Revisionary powers of Commissioner.

Statutory text

14. Review.

Statutory text

15. Appeal before High Court.

Statutory text

16. Case before high Court to be heard by not less than two Judges.

Statutory text

17. Applicability of interest in case of delayed payment.

Statutory text

18. Special mode of recovery.

Statutory text

19. Offences and Penalties- (1) If any person,

Statutory text

20. Offences by Companies.

Statutory text

21. Protection of action taken in goods faith.

Statutory text

22. Power to make rules.

Statutory text

23. Repeal and savings.

Statutory text

24. Power to remove difficulties.

Statutory text

Schedule. Schedule (See sections-3 and 6)

Statutory text

PDF: pending for this language.

(See sections-3 and 6)