Section 5A in The Bihar Electricity Duty Act, 1948
5A. [ [Substituted by Act 2 of 1990.]
(1)If any licensee or other person who is liable to pay duty and [additional duty] under the Act fails to furnish returns within the prescribed time and prescribed authority shall after giving such Licensee or other person an opportunity of being heard impose a penalty not exceeding Rs. 50 (Rupees fifty) for every day of default after the due date.(2)If any Licensee or other person liable to pay duty and or surcharge fails to make payment of the duty and or surcharge under Sections 3, 3-A and 4 within the due date the prescribed authority shall after allowing such licensee or other person an opportunity of being heard impose a penalty which may extend to five per centum, but not less than two and half per centum of the amount of duty and surcharge for each of the first three months or part thereof following the due date and to ten per centum, but not less than five per centum for each subsequent month or part thereof.]
