Section 9A in The Bihar Electricity Duty Rules, 1949
9A. Submission of return by an assessee having more places of business than one.
- [(1) Notwithstanding anything contained in Rule 9, where an assessee holds more than one licence or is registered in more than one circle, the Commissioner may, by order in writing, direct that such assessee shall, instead of submitting separate returns in Form III in respect of each such circle, submit the same to such inspecting officer as may be specified in the order and may, likewise, vary modify, or annul such order.] [Substituted by Notification No. 1285 F.T. dated 4.2.1967.](2)The assessee in respect of whom, an order has been passed under sub-rule (1), shall be deemed to be an assessee of the circle in which he has been permitted to submit returns for the purposes of the Act, or these Rules.
