Section 12(2) in The Bihar Electricity Duty Rules, 1949
(2)If the Assistant Commissioner, or Superintendent, or Assistant Superintendent, is not satisfied without requiring the presence of the assessee or production of evidence that the return furnished in respect of any period is correct and complete, he shall serve a notice in form V on such assessee requiring him on a date and at a place to be specified therein, either to attend in person or to produce or cause to be produced there any evidence on which the assessee may rely in support of such a return.
