Bihar Electricity Duty Act, 1948 (Act No. 36 of 1948).

This Act, consisting of 12 sections, establishes to levy a duty on the consumption of electrical energy in the State of Bihar. It specifies that no person, other than a licensee, shall engage in the business of supplying energy to the public except with the previous sanction of the State Government and in accordance with such condition as the State Government, may fix, in this behalf, and any agreement to the contrary shall be void. Every person who is liable to pay duty shall pay every month to the State Government, at the time and in the manner prescribed, the proper duty payable under section 3 and 3A on the units of energy consumed or sold by him. Every person who is liable to pay duty under section 4, shall: a) keep books of account in the prescribed forms; and b) submit returns in such form and at such times and to such officers as may be prescribed.