Section 15(1) in The Bihar Electricity Duty Rules, 1949
(1)[Subject to the proviso to sub-rule(1) of rule 11, if] the authority referred to in sub-rule (2) is satisfied upon a claim, made in this behalf by any assessee, that the duty or penalty or both paid by him or on his behalf was one with which he should have not been properly charged or which is in excess of the amount payable by him, he shall allow a refund of the amount improperly charged or paid in excess, to such assessee, or in case in death of such assessee, to his legal representative:Provided that no claim for the refund of any duty or penalty or both shall be entertained unless it is made within six months of the date of the passing of the order or assessment or within three months of the date of final order passed in appeal or revision whichever is later.
