Section 5(1) in The Bihar Electricity Duty Rules, 1949
(1)If any assessee-(a)discontinues to generate or distribute energy; or(b)install a new plant or makes any extention of the existing plant which is likely to result in the increased production of energy; or(c)sells or otherwise disposes of his business or any part of his business or effects any other change in the ownership, name or style of business;he; or if he is dead, his legal representative, shall within a period of one month of such discontinuance, installation, extension, sale or change, submit a report to that effect to the appropriate authority referred in sub-rule (2) of Rule 3.
