Section 5A(1) in The Bihar Electricity Duty Act, 1948
(1)If any licensee or other person who is liable to pay duty and [additional duty] under the Act fails to furnish returns within the prescribed time and prescribed authority shall after giving such Licensee or other person an opportunity of being heard impose a penalty not exceeding Rs. 50 (Rupees fifty) for every day of default after the due date.
