Section 10 in The Bihar Electricity Duty Rules, 1949
10. Rebate.
- An assessee who submits proper return and deposits the amount of duty payable according to such return in the prescribed manner and within the prescribed time limit shall be allowed a rebate at the rate of one per centum on the amount of duty payable and the assessee may while making the payment deduct the amount of rebate admissible under this Rule from the amount of duty payable by him.
