Section 6A(5) in The Bihar Electricity Duty Act, 1948
(5)If upon information or otherwise, the prescribed authority is satisfied that reasonable grounds exist to believe that any assessee or any person other than a assessee has been liable to pay duty in respect of any period, and has nevertheless willfully failed to apply for registration, the prescribed authority shall, after giving the assessee reasonable opportunity of being heard, assess to the best of its judgement the amount of duty, if any, due from an assessee or any other person in respect of such period and all subsequent periods and the prescribed authority shall direct that the assessee or any other person, to pay by way of penalty in addition to duty so assessed, a sum of fifty rupees for every day of the period during which the licensee or any other person failed to apply for registration or an amount equal to the amount of duty assessed, whichever is less:Provided that no proceeding for such assessment shall be initiated except before expiry of eight years from expiry of the period to which it relates;Provided further that a proceeding initiated under this sub-section shall be concluded within a period of two years from the date of initiation.
