Section 15(2) in The Bihar Electricity Duty Rules, 1949
(2)The following authority shall allow the refund-(a)The Superintendent of the Circle or the Additional Superintendent or Assistant Superintendent incharge of the sub-circle, if the amount to be refunded does not exceed Rs. 2,500.(b)The Assistant Commissioner of the Circle, [x x x x x] [Omitted by S.O. 388 dated 23.3.1978.] if the amount to be refunded exceeds Rs. 2,500 but does not exceed Rs. 5,000; and(c)The Joint Commissioner or Deputy Commissioner of the Division, if the amount to be refunded exceed Rs. 5,000.
