Section 3(1) in The Bihar Electricity Duty Rules, 1949
(1)An application for registration shall be made by every assessee in Form 1, [within a month of his incurring liability to pay duty under this Act, or] [Inserted by Notification No. E.D.-20/63-1190 F.T. dated 25.1.1964.]; within a month of the date of the publication of these rules in the Official Gazette or of the date of engagement in the business of generating or supply energy or of the date of generating or consuming energy by such assessee, whichever is later.
