Section 10(2)(a) in The Bihar Electricity Duty Act, 1948
(a)[ the assessment of persons liable to pay the duty levied under Section 3, for the registration of such persons and for the time and manner of payment of duty under Section 4;] [Substituted by Section 11 of the Bihar Finance Act, 1953 (Bihar Act 9 of 1953), for the original clause (a).]