Section 3(2) in The Bihar Electricity Duty Rules, 1949
(2)[ The application shall be signed by the assessee, or by an authorised agent on his behalf and shall after being verified in the manner indicated therein be submitted before the Additional Superintendent or the Assistant Superintendent in charge of sub-circle, if the place of business of the assessee is situated within the local limits of a sub-circle, and to the Assistant Commissioner, or Superintendent of the circle in other cases.] [Substituted by Notification No. MS/12/66-12961 F.T.dated 15.11.1966 and came into force from 1.4.1965.]
