Section 15 in The Bihar Electricity Duty Rules, 1949
15. [ Refund. [Rules 15 & 15A Substituted by Notification No. Ms-12/6&-12961 F.T. dated 15.11.1966 and (w.e.f. 1.4.1965).]
(1)[Subject to the proviso to sub-rule(1) of rule 11, if] the authority referred to in sub-rule (2) is satisfied upon a claim, made in this behalf by any assessee, that the duty or penalty or both paid by him or on his behalf was one with which he should have not been properly charged or which is in excess of the amount payable by him, he shall allow a refund of the amount improperly charged or paid in excess, to such assessee, or in case in death of such assessee, to his legal representative:Provided that no claim for the refund of any duty or penalty or both shall be entertained unless it is made within six months of the date of the passing of the order or assessment or within three months of the date of final order passed in appeal or revision whichever is later.(2)The following authority shall allow the refund-(a)The Superintendent of the Circle or the Additional Superintendent or Assistant Superintendent incharge of the sub-circle, if the amount to be refunded does not exceed Rs. 2,500.(b)The Assistant Commissioner of the Circle, [x x x x x] [Omitted by S.O. 388 dated 23.3.1978.] if the amount to be refunded exceeds Rs. 2,500 but does not exceed Rs. 5,000; and(c)The Joint Commissioner or Deputy Commissioner of the Division, if the amount to be refunded exceed Rs. 5,000.
