Section 3A in The Bihar Electricity Duty Act, 1948
3A. Surcharge.
(1)Subject to the provision of clauses (a), (b) and (e) of sub-section (2) of section 3, every licensee [;k dksbZ vU; O;fDr dks tks /kkjk&4 ds vUrxZr 'kqYd pqdkus ds nk;h gS [Substituted by Act 7 of 1988.]] shall pay, in addition to the duty payable under sub-section (1) of section 3, surcharge at the rate of two paise per unit of energy consumed or sold;(2)Notwithstanding anything to the contrary contained in this Act, no licensee, [;k vU; O;fDr [Substituted by Act 7 of 1988.]] who is liable to pay surcharge, shall be entitled to collect the amount of this surcharge as such from the consumer;(3)All provision of this Act and the Rules framed thereunder, relating to the payment, assessment, recovery and refund of the duty shall also apply to the payment, assessment, recovery and refund of the surcharge."
