Section 12 in The Bihar Electricity Duty Rules, 1949
12. Assessment.
(1)If the Assistant Commissioner, or Superintendent, or the Assistant Superintendent is satisfied without requiring the presence of the assessee or production by him of any evidence that the return furnished in respect of any period is correct and complete, he shall assess the amount of duty due from the assessee on the basis of such a return.(2)If the Assistant Commissioner, or Superintendent, or Assistant Superintendent, is not satisfied without requiring the presence of the assessee or production of evidence that the return furnished in respect of any period is correct and complete, he shall serve a notice in form V on such assessee requiring him on a date and at a place to be specified therein, either to attend in person or to produce or cause to be produced there any evidence on which the assessee may rely in support of such a return.(3)On the date specified in the notice or as soon afterwards as may be, the Assistant Commissioner, or Superintendent, or the Assistant Superintendent after hearing such evidence as the assessee may produce and such other evidence as the Assistant Commissioner, or superintendent, or the Assistant Superintendent may require on specified point, shall assess the amount of duty due from the assessee.(4)If the assessee fails to make a return or having made the returns fails to comply with all the terms of the notice issued under sub-rule (2), or to produce any evidence required under sub-rule (3), the Assistant Commissioner, or Superintendent or the Assistant Superintendent, shall, after giving the assessee a reasonable opportunity of being heard, assess to the best of his judgement, the amount of duty, if any, due from the assessee.
