Section 6C(1) in The Bihar Electricity Duty Act, 1948
(1)If upon information or otherwise the prescribed authority is satisfied that reasonable ground exist to believe that any units of energy of an assessee escaped assessment or any unit of energy has been under assessed or assessed at a lower rate than that which was correctly applicable or deduction therefrom has been wrongly made, the prescribed authority, after giving the assessee a reasonable opportunity of being heard, reassess the assessee for such escaped units of energy.The provisions of Section-6A shall, in so far as may be, apply accordingly as if notice under this section is served under Section 6A.
