Section 3(1) in The Bihar Electricity Duty Act, 1948
(1)Subject to the provisions of sub-section (2), there shall be levied and paid to the State Government, either on the units or on the value of energy consumed or sold, excluding losses of energy in transmission and transformation, a duty at the rate or rates to be specified by the State Government in a notification.Provided that, the State Government may, by notification, specify different rates of duty in respect of different categories of consumption or sale of energy.Provided further that, the rate of duty shall not exceed twenty paise per unit in case the duty is levied on the basis of units consumed or sold and ten per centum of the value of the energy consumed or sold in case the duty is levied on the basis of the value of energy.]
