Section 3(1) in The Bihar Electricity Duty Rules, 1949
(1)An application for registration shall be electronically filed at the official website of the commercial taxes department by every assessee in Form I, within a month of his incurring liability to pay duty under this Act, or within a month of the date of the publication of this rules in the official Gazette or of the date of engagement in the business of generating or supply energy or the date of generating or consuming energy by such assessee, whichever is later.
