Section 9AA(1) in The Bihar Electricity Duty Act, 1948
(1)Except a proceeding under sub-section (5) of Section 6A and Section 6C, no proceeding for assessment of the duty payable by an assessee under this Act in respect of any period shall be initiated and completed except before the expiry of six years from the expiry of such period.Provided that a proceeding for re-assessment in pursuance of or as a result of an order on appeal, revision and reference or review shall be initiated and completed before the expiry of three years from the date of communication of such order to the assessing authority.
