Section 6(3) in The Bihar Electricity Supply Undertakings (Acquisition) Act, 1979
(3)If any asset has been acquired by the licensee after the expiry of the period to which the latest annual statutory accounts relate, the book value of the asset shall be such as may be decided upon by the State Government or the Board after transfer of the undertaking to the Board:Provided that before deciding the book value of any such asset, the licensee shall be given an opportunity by the State Government or the Board, as the case may be, of being heard after giving him notice of at least 15 days therefor.
