Section 5A(5) in The Bengal Electricity Duty Act, 1935
(5)Where the authority prescribed by the State Government under section 3A to make assessment has reason to believe that a licensee has failed to pay interest payable by or due from, him under sub-section (1) or sub-section (2), by the prescribed date or that the amount of interest paid by him is not correct, such authority shall determine the amount of interest in such manner as may be prescribed: the amount of interest so determined shall be collected from the licensee in such manner as may be prescribed.] [Sections 5A and 5B inserted by W.B. Act 3 of 1995.]
