Section 6A(3) in The Bihar Electricity Duty Act, 1948
(3)If an assessee having furnished return in respect of a period fails to comply with all the terms of the notice under sub section (2) or if the accounts and other evidence produced by him are, in the opinion of the prescribed authority, incorrect, incomplete or unreliable, either wholly or partly, the said authority shall assess, to the best of its judgement, the amount of duty due from the assessee.
