Section 6A(2) in The Bihar Electricity Duty Act, 1948
(2)(a)If the prescribed authority is not satisfied without requiring the presence of the assessee for production of evidence that the return furnished in respect of any period is correct and complete, he shall serve on such assessee a notice in the prescribed manner requiring him, on a date, time and at a place to be specified therein, either to attend in person or to produce or cause to be produced any evidence on which the assessee may rely in support of such a return.(b)On the date specified in the notice or as soon afterwards, as may be, the prescribed authority, after hearing such evidence as the assessee may produce and such other evidence as the prescribed authority may require on specific point, shall assess the amount of duty due from the assessee.
