Section 6C in The Bihar Electricity Duty Act, 1948
6C. Units of energy escaping assessment.
(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.(2)The prescribed authority, if he has reason to believe that assessee has concealed the units of energy consumed or sold, shall direct the assessee to pay by way of penalty a sum not exceeding three times but not less than an amount equivalent to amount of duty which is or may be assessed on the escaped units of energy.(3)No proceeding under this section shall be initiated except before the expiry of eight years from the date of order of the original assessment.]
