Section 5A(2) in The Bihar Electricity Duty Act, 1948
(2)If any Licensee or other person liable to pay duty and or surcharge fails to make payment of the duty and or surcharge under Sections 3, 3-A and 4 within the due date the prescribed authority shall after allowing such licensee or other person an opportunity of being heard impose a penalty which may extend to five per centum, but not less than two and half per centum of the amount of duty and surcharge for each of the first three months or part thereof following the due date and to ten per centum, but not less than five per centum for each subsequent month or part thereof.]
