Section 16A(3) in The Bihar Electricity Duty Rules, 1949
(3)The Commissioner shall fix a date on which the licensee or other person shall produce before the [Assistant Commissioner or] [Substituted by S O. 388 dated 23.3.1978.] Superintendent of the circle or the Additional Superintendent or Assistant Superintendent of the sub-circle, as the case may be, a receipted chalan in proof of payment.]