Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 106] [Entire Act] State of Bihar - Subsection Section 106(e) in The Cess Act, 1880 (e)regulating the opening, keeping, and closing of separate accounts in respect of amounts of cess payable by recorded share-holders in revenue-free estates as provided in Section 46;