Section 4(2) in The Bihar Electricity Duty Rules, 1949
(2)If upon information which has come into his possession the appropriate authority referred to in sub-rule (2) of Rule 3, is satisfied that an assessee has been liable to pay duty under the Act, but has nevertheless wilfully failed to apply for registration, he shall, after giving him a reasonable opportunity of being heard, register him and grant him a certificate of registration.]
