Section 6B(1) in The Bihar Electricity Duty Act, 1948
(1)If the prescribed authority, in course of any proceeding or otherwise, is satisfied that any assessee-(a)has concealed any unit of energy consumed, sold or particulars thereof with a view to reduce amount of duty payable by him under this Act; or(b)has furnished incorrect statement of unit of energy consumed or sold in the return furnished under clause (b) of Section 5;the prescribed authority shall, after giving such assessee an opportunity of being heard, by an order in writing, direct that he shall in addition to any duty which is or may be assessed under Section-6A, pay by way of penalty, a sum not exceeding two times but not less than equal to amount of duty on concealed units of energy or incorrect particulars.
