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State of Bihar - Section

Section 11 in The Bihar Electricity Duty Rules, 1949

11. [ Manner of adjustment of duty and reduction of liability. [Substituted by S.O. 71 dated 5.9.2007.]

(1)in a series of sales of electrical energy the amount that qualifies for adjustments at each subsequent stage of sale shall be the amount arrived at after applying the following formula:-A = DP x (PU - EU - LT) + PUWhere,A = The amount of adjustment available to the subsequent seller of electrical energy in respect of sale of such electrical energy as has beer purchased by him after payment of duty thereon;DP = The amount of duty paid by the subsequent seller to the preceding seller on purchase of electrical energy from the preceding seller;PU = The total number of units of electrical energy purchased by the subsequent seller from the preceding seller after payment of duty thereon;EU = The total number of units of such electrical energy sold by the subsequent seller that fulfill the following conditions;-
(a)the sale is exempt under sub-section (2) of Section 3, and
(b)the said exempt sale is effected from such electrical energy as has been purchased by the subsequent seller after payment of duty thereon; and
LT = The total number of units of electrical energy lost in transmission to the subsequent seller:Provided that in case the adjustment, computed as aforesaid, exceeds the duty payable by the subsequent seller, no duty shall be payable by the subsequent seller and such excess shall not be carried forward for adjustment against the duty payable by the said subsequent seller in respect of any subsequent month.
(2)
(a)Every subsequent seller shall provide to the preceding seller a certificate in the following form:-
Counterfoil/Original/DuplicateName and Style of the subsequent seller:Complete Address of the subsequent seller:Registration Number of the subsequent seller:Period (month and year):CertificateCertified that I/We have sold........... (specify number) units of energy which is exempt under sub-section (2) of Section 3 of the Bihar Electricity Duty Act, 1948, out of the total units of electrical energy purchased from you during......... (specify month and year). The details of such sale are as under-
Sale to Number of units sold
   
Total  
Place : Signature
Date : Designation
  Officer seal
(b)The certificate referred to in clause (a) shall be signed by the person competent to sign the return required, by the Act, to be furnished by the subsequent seller and shall be provided separately in respect of every month.
(c)The said certificate in respect of any month shall be in triplicate and shall be provided to the preceding seller before the expiry of the fifteenth day of the month following the month to which it relates. The copy marked "Counterfoil" shall be retained by the subsequent seller issuing the certificate and the copies marked "Original" and "Duplicate" shall be made over to the preceding seller who shall annex the copy marked "Duplicate" and shall enclose the copy marked "original", with his return for the subsequent month.
(3)The reduction in liability under the proviso to sub-section (2) of Section 4A shall be the amount arrived at after applying the following formula:-R = E + S x DWhere,R = The reduction in liability under the proviso to sub-section (2) of Section 4A available to the preceding seller;E = The total number of units of such electrical energy sold by the subsequent seller that fulfill the following conditions:-
(a)the sale is exempt under sub-section (2) of Section 3 and in support of which the certificate required under sub-rule (2) is enclosed with the return, and
(b)the said exempt sale is effected from such electrical energy as has been purchased by the subsequent seller after payment of duty thereon;
S = The total number of units of electrical energy sold to the subsequent seller during the previous month; andD = The amount of duty on sale of electrical energy by the preceding seller to the subsequent seller during the previous months.]