Section 5(2) in The Bihar Electricity Duty Rules, 1949
(2)(i)When the appropriate authority referred to in sub-rule (2) of Rule 3, receives an application under sub-rule (1) for the amendment of the certificate of registration, he shall after making such enquiry as he thinks fit, amend the certificate.(ii)When the appropriate authority referred to in sub-rule (2) of Rule 3, receives an application for the cancellation of a certificate of registration, or is otherwise satisfied that the registration certificate of an assessee should be cancelled, he shall after making such enquiry as he thinks fit and, on payment by the assessee of the duty, due from him, by order, cancel the certificate with effect from the date specified in the order.]
