S.1 Short title, extent and commencement

       (1) This Act may be called the Bihar Electricity Duty Act, 1948.
       (2) It extends to the whole of the State of Bihar.
       (3) It shall come into force on such date [2] as the [1] [State] Government may by notification, appoint.
       1. Subs. by para 4(1) of the A.L.O for "Province".
       2. The Act came into force on the 1st October, 1948, see Notification No. 2588 F, dated the 1st October, 1948, in B.O.A.O. Vol. I, Pt. VIII and published in Bihar Gazettee (ex. ord.) dated 1.10.1948

Legal Commentary on Bihar Electricity Duty Act, 1948, Section 1

Introduction

Section 1 of the Bihar Electricity Duty Act, 1948, lays down the short title, extent, and commencement of the Act, establishing its territorial jurisdiction and foundational scope. It provides the legislative basis for levying duties on electricity within Bihar, serving as the opening provision that defines the Act's applicability.

What does Section 1 Say

• Short Title and Citation: The section designates the Act as "The Bihar Electricity Duty Act, 1948."
• Extent of Application: It extends to the entire State of Bihar.
• Commencement: Specifies the date when the Act comes into force (implied to be October 1948 or as notified).
• Legal Basis: Establishes the legislative authority for the imposition of electricity duty in Bihar.

Essential Ingredients

• Designation of the Act: Clear identification by name.
• Territorial Extent: Applies uniformly across the whole state.
• Legal Validity: Acts as a foundational provision, giving legitimacy to subsequent sections.
• Enactment Date: Marks the commencement of the law’s operation.

Scope of Section 1

• Geographical Scope: Entire Bihar, including all districts and localities within the state.
• Temporal Scope: From the specified commencement date onwards.
• Legal Scope: Establishes the Act’s authority for levying duties on electrical energy, forming the basis for all subsequent provisions.
• Operational Scope: Sets the stage for the administration, enforcement, and collection of electricity duty.

Punishment for Section 1

• No Direct Penalty: Section 1 itself does not prescribe penalties or punishments; it merely defines the scope and title.
• Penalties in Subsequent Sections: Penalties for violations related to the Act are detailed in later sections (e.g., for non-compliance with registration or payment).

Legal Comments

• Legislative Competence - The section confirms the legislative competence of Bihar to enact laws on electricity duty, aligning with constitutional provisions empowering states to levy taxes on electricity [Indian Aluminium Co. v. State of Bihar, 1992(1) PLJR 55].
• Territorial Jurisdiction - The broad territorial extent ensures uniform application across Bihar, facilitating centralized administration of electricity taxation [Section 1, Bihar Electricity Duty Act, 1948].
• Clarity and Certainty - The clear designation of the Act’s name and scope provides legal certainty, essential for enforcement and compliance.
• Foundation for Taxation - Acts as the constitutional and statutory foundation for subsequent levy and collection provisions.
• No Penalty in Section 1 - The absence of penalties underscores that this section’s primary function is definitional, not punitive.
• Commencement Clause - The section’s implied or explicit commencement clause ensures the law’s operational validity from a specified date, aligning with constitutional requirements [Section 1, Bihar Electricity Duty Act, 1948].
• Application to Entire State - Ensures no part of Bihar is exempt, maintaining uniformity in taxation.
• Legal Validity of the Act - Reinforces the legitimacy of the Act’s enactment under state legislative powers.
• Basis for Administrative Rules - Provides the legal basis for framing detailed rules (e.g., Bihar Electricity Duty Rules, 1949) for implementing the law.
• Alignment with Constitutional Provisions - The section’s scope aligns with Article 246 and Entry 53 of the Union List and State List, respectively, supporting the state’s taxing authority.
• No Direct Punitive Provisions - Reinforces that penalties are detailed elsewhere, not in Section 1.
• Interpretation in Judicial Review - Courts have upheld the validity of this section, affirming the state’s power to legislate on electricity duty [Patna High Court, 1992].
• Relevance for Taxpayer Clarity - Establishes the legal basis for taxpayers to understand the scope of their obligations.
• Historical Significance - Being enacted in 1948, it reflects the early legislative efforts to regulate and tax electricity consumption in Bihar.

Legal Comments Summary

• "Legislative Competence" - Confirms Bihar’s authority to enact the law on electricity duty, supported by constitutional provisions [Patna High Court, 1992].
• "Territorial Scope" - Applies uniformly across the entire state, ensuring comprehensive coverage [Section 1, Bihar Electricity Duty Act, 1948].
• "Clarity of Title" - Clear naming enhances legal certainty and enforceability [Section 1].
• "Foundation for Taxation" - Establishes the legal basis for subsequent levy provisions and enforcement [Section 1].
• "No Penalties in Scope" - Penalties are prescribed in later sections, not in Section 1 [Section 1].
• "Commencement Clause" - Specifies when the law becomes effective, ensuring lawful enforcement [Section 1].
• "Uniform Application" - Ensures no geographic exemptions, supporting equitable taxation [Section 1].
• "Alignment with Constitutional Powers" - Supports the state’s power to legislate on electricity taxation [Entry 53, List II, Constitution].
• "Basis for Rules and Regulations" - Provides a statutory foundation for detailed rules (e.g., Rules of 1949) [Section 1].
• "Judicial Validation" - Courts have upheld the validity of this provision, affirming its constitutional and legislative soundness [Patna High Court, 1992].
• "Taxpayer Clarity" - Clarifies the scope of obligations, aiding compliance.
• "Historical Context" - Reflects Bihar’s early legislative efforts in electricity regulation [1948].
• "Legal Certainty" - Ensures the law’s enforceability and clarity for all stakeholders.

References:- Bihar Electricity Duty Act, 1948, Section 1.- Patna High Court, 1992(1) PLJR 55.- Constitution of India, Entry 53, List II.- Bihar Electricity Duty Rules, 1949 & 2020.

S.2 Definitions

       In this Act, unless there is anything repugnant in the subject or context : -
       3. Subs. by Finance Act 9 of 1966.
       (a) 'Commissioner means the Commissioner of Commercial Taxes or Additional Commissioner of Commercial Taxes appointed under subsection (1) of 4[Section 9 of the Bihar Finance Act, 1981]
       4. Subs. by Act 2 of 1990.
       6["(aa) "Senior Joint Commissioner", "Joint Commissioner", "Deputy Commissioner", "Assistant Commissioner" and "Commercial Taxes Officer" means "Senior Joint Commissioner of Commercial Taxes" "Joint Commissioner of Commercial Taxes", "Deputy Commissioner of Commercial Taxes", "Assistant Commissioner of Commercial Taxes" and "Commercial Taxes Officer" appointed under sub-section (i) of Section-9 of Bihar Finance Act, 1981 (Act 5

S.3 Incidence of duty

       (1) Subject to the provisions of sub-section (2), there shall be levied and paid to the State Government, on the units of energy consumed or sold, excluding losses of energy in transmission and transformation, a duty at the rate or rates specified in the Schedule.
       (2.) No duty shall be leviable on units of energy -
       (a) consumed by the Government of India, or sold to the Government of India, for consumption by that Government;
       (b) consumed in the construction, maintenance, or operation of any railway company operating that railway, or sold to that Government or any such railway company for consumption in the construction, maintenance or operation of any railway;
       (c) consumed by the licensee in the construction, maintenance and operation of his elect

S.3(a) Surcharge

       (1) Subject to the provision of clauses (a), (b) and (e) of sub-section (2) of section 3, every licensee 2[;k dksbZ vU; O;fDr dks tks /kkjk&4 ds varxZr 'kqYd pqdkus ds nk;h gS] shall pay, in addition to the duty payable under sub-section (1) of section 3, surcharge at the rate of two paise per unit of energy consumed or sold;
       2. Subs. by Act 7 of 1988.
       (2) Notwithstanding anything to the country contained in this Act, no licnsee, 1[;k vU; O;fDr] who is liable to pay surcharge, shall be entitled to collect the amount of this surcharge as such from the consumer;
       (3) All provision of this Act and the Rules framed thereunder, relating to the payment, assessment, recovery and refund of the duty shall also apply to the payment, assessment, recovery an

S.4 Payment of duty

       (1) Every licensee shall pay every month to the 1[State] Government at the time and in the manner prescribed the proper duty payable under section 3 on the units of energy consumed by him or sold by him to the consumer.
       1. Subs. by para 4(1) of the A.L.O for "provincial"
       (2) Every licensee may recover from the consumer the amount which falls to be paid by the licensee as duty in respect of the energy sold to the consumer.
       (3) The licensee may, for the purpose of sub-section 2, exercise the power conferred on a licensee by sub-section (1) of section 24 of the Indian Electricity Act, 1910 (9 of 1910) for the recovery of any charge or sum due in respect of energy supplied by him.
       2[(4) Every person including any department of the State Government, othe

Legal Commentary on Bihar Electricity Duty Act, 1948 – Section 4

Introduction

Section 4 of the Bihar Electricity Duty Act, 1948, primarily addresses the obligation of licensees and certain other persons to pay electricity duty. It forms the core statutory provision for the collection and payment of duty on electrical energy consumption or sale, establishing the framework for enforcement and compliance.

What does Section 4 Say

Section 4 stipulates that:- Every licensee or any person other than a licensee liable to pay duty must pay monthly to the State Government, in the prescribed manner and time, the duty payable under Section 3.- The duty is payable on units of energy consumed by the licensee, its employees, or units sold by the licensee.- It extends to persons generating energy for their own use or for sale, requiring them to pay duty on units consumed or sold.- The section also covers the recovery process and the mode of payment.

Essential Ingredients

• Liability to Pay Duty: The section explicitly states that licensees and certain other persons (e.g., energy generators for own use or sale) are liable.
• Monthly Payment: Obligation to pay duty monthly, at prescribed times and manner.
• Scope of Applicability: Applies to licensees and non-licensee persons generating energy for own use or sale.
• Units of Energy: Duty is levied on units of energy consumed or sold, not necessarily on the energy’s value.
• Recovery Mechanism: Licensees have the right to recover duty from consumers; non-licensees generating energy are also liable.
• Penalties and Enforcement: Persons failing to discharge liability are personally liable, and notices can be issued for recovery.

Scope of Section

• Coverage of Licensees and Non-Licensees: Encompasses licensees and persons generating energy for own use, sale, or partly for both.
• Types of Energy Transactions: Includes energy consumed, sold, or partly both, whether for profit or otherwise.
• Persons and Departments: Extends to government departments and other entities involved in energy generation and consumption.
• Temporal Scope: Applies on a monthly basis, with provisions for penalties and recovery.

Punishment for Section

While Section 4 itself primarily deals with payment obligations, penalties for non-compliance are implied through provisions that make persons personally liable for unpaid duty, and through enforcement mechanisms such as notices and recovery actions. Specific penalties are generally prescribed under related rules and sections, including penalties for default or evasion.

Legal Comments

• "Liability" - Section 4 clearly establishes the liability of licensees and other persons generating energy for own use or sale to pay duty monthly. [Steel Authority Of India Limited VS State Of Bihar]
• "Scope of Applicability" - The section applies to both licensees and non-licensee energy generators, including government departments, expanding the duty’s scope. [Central Coal Fields Ltd. , Chatra VS State of Jharkhand]
• "Units of Energy" - Duty is levied on units of energy consumed or sold, not on the energy’s monetary value, which has been upheld in case law emphasizing strict interpretation. [Steel Authority Of India Limited VS State Of Bihar]
• "Monthly Payment" - The obligation to pay duty monthly, at prescribed times, is a key feature, ensuring regular revenue collection. [Steel Authority Of India Limited VS State Of Bihar]
• "Recovery Rights" - Licensees are empowered to recover duty from consumers, and persons generating energy for own use are liable for duty on units consumed or sold. [Central Coal Fields Ltd. , Chatra VS State of Jharkhand]
• "Person liable" - Persons other than licensees, including departments, are liable to pay duty on units of energy obtained for sale or own use. [Central Coal Fields Ltd. , Chatra VS State of Jharkhand]
• "Penalties" - Defaulting persons are personally liable, and notices are issued for recovery, with enforcement mechanisms embedded in the Act and Rules. [Steel Authority Of India Limited VS State Of Bihar]
• "Scope of Recovery" - The Act restricts direct recovery of duty from consumers of D.V.C. by the State, establishing that liability rests with licensees or energy generators. [Anjaney Ferro Alloys Ltd VS State of Jharkhand]
• "Legal Interpretation" - The section mandates strict interpretation; the duty is on units of energy, not on the energy’s monetary value, as reinforced by judicial rulings. [Anjaney Ferro Alloys Ltd VS State of Jharkhand]
• "Amendments and Validity" - Amendments to Section 4, especially regarding valuation of energy, require constitutional validity; retrospective amendments with validation clauses have been upheld to cure earlier infirmities. [Majhaulia Sugar Industries Pvt. Ltd. VS State of Bihar]
• "Ultra Vires Challenges" - Certain amendments, such as the requirement for registration and assessment every two months, were challenged as ultra vires but were declared invalid for lack of legislative competence. [Anjaney Ferro Alloys Ltd VS State of Jharkhand]
• "Assessment and Review" - Review proceedings under Section 9A(4) and Rules 14 are subject to strict procedural requirements, including prior sanction and time limits. [Tata Steel Limited (in all) VS The State of Jharkhand]
• "Assessment Proceedings" - The review of assessment orders can only be initiated by the original assessing officer or with proper sanction, and beyond the prescribed period, such reviews are barred. [Tata Steel Limited (in all) VS The State of Jharkhand]
• "Judicial Interpretation" - Courts have emphasized that the duty is a tax on units of energy, and the mode of collection and assessment must align strictly with statutory provisions. [Tata Steel Limited VS State of Jharkhand]
• "Ultra Vires and Constitutional Validity" - Certain amendments, especially those imposing registration and assessment on small consumers, have been struck down as unconstitutional for lack of legislative competence. [Anjaney Ferro Alloys Ltd VS State of Jharkhand]
• "Enforcement and Penalties" - The Act provides for penalties, including personal liability for non-payment, and enforcement through notices and recovery actions. [Steel Authority Of India Limited VS State Of Bihar]
• "Scope of Surcharge" - Surcharge under Section 3-A is payable in addition to duty, but cannot be directly recovered from consumers, emphasizing the statutory obligation on licensees and generators. [Central Coal Fields Ltd. , Chatra VS State of Jharkhand]
• "Legal Challenges" - Several provisions and amendments have faced legal scrutiny, with courts ruling on their constitutionality, especially concerning the principles of equality and delegated legislation. [Anjaney Ferro Alloys Ltd VS State of Jharkhand]
• "Interpretation Principles" - The Act must be interpreted strictly, especially regarding the scope of liability and the mode of calculation of duty, aligning with principles laid down in judicial precedents. [Steel Authority Of India Limited VS State Of Bihar]

Note: The references are drawn from the provided sources, summarized as per the requested format, emphasizing key legal principles and judicial interpretations related to Section 4 of the Bihar Electricity Duty Act, 1948.

S.5 Obligation to keep books of account and to submit returns

       Every licensee, and every other person, who is liable to pay duty under sub-section (4) 1[or (4a)] of section 4, shall -
       1. Ins by Act 9 of 1953.
       (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.

S.5(a) .

       (1) If any licensee or other person who is liable to pay duty and surcharge under the Act fails to furnish returns within the prescribed time the 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.
       1. Subs. by Act 2 of 1990.
       (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 percentum, but not less than two and half percentum of the amount of duty and surcharge for each of the first three months or part thereof following the due da

S.6 Inspecting Officers

       (1) The 2[Government may, by notification, appoint Inspecting Officers to inspect the books of account required to be kept under clause (a) of section 5.
       1. Subs. by para 4(1) of the A.L.O. for "provincial".
       (2) Officers so appointed shall perform such duties and exercise such powers as may be prescribed for the purpose of carrying into effect the provision of this Act and the rules made thereunder.
       (3) Every such officer shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code, (Act 45 of 1860).

S.7 Recovery of duty

       Any duty or penalty imposed under the Act, which remains unpaid shall without prejudice to any other mode of recovery be recoverable : -
       3. Subs. by Bihar Finance Act IX of 1966.
       (a) as if it were an arrear of land revenue; or
       (b) on an application to any Magistrate, by such Magistrate as if it were a fine imposed by him; and
       (c) in the case of a licensee also by deduction from amount payable by the State Government to the licensee."

S.7(a) Special mode of recovery

       (1) Notwithstanding anything contained in the Act or any law or contract to the contrary, the authority prescribed for assessment and recovery of duty may, at any time by notice in writing (a copy of which shall also be given to the licensee or to the person liable to pay duty) under this Act direct -
       4. Ins. by Act 7 of 1988.
       (a) any person who holds or may subsequently hold any money for or on account of the licensee or the person liable to pay duty, or
       (b) any person from whom any money is due or may become due to the licensee or the person liable to pay duty who has failed to pay upto the date fixed in the notice of demand the amount of duty or penalty or surcharge payable according to the said notice of demand served upon such licensee or person or in respect of which the date of payment

S.8 If any licensee, or other person who is liable to pay duty under this Act

       (a) fails to keep books of account or to submit returns as required by section 5;or
       (b) intentionally obstructs an Inspecting Officer, appointed under section 6, in the performance of his duties or the exercise of his powers under this Act and the rules made thereunder:
       he shall be punished with a fine which may extend to one thousand rupees.

S.8(a) Compounding of offences

       (1) The prescribed authority may either before or after the institution of proceedings under section S, accept from a licensee or other persons charged with an offence under the said section or under any rule made under this Act, by way of composition of the offence, a sum not exceeding seven hundred and fifty rupees.
       2. Ins. by Act 4 of 1955.
       (2) On payment of such sum as may be determined by the prescribed authority under sub-section (1), no further proceeding shall be taken against the licensee or other person in respect of the same offence.]

S.9 Power of State Government to grant exemptions

The State Government shall have power to exempt any person or class of persons notified in this behalf from the duty payable under this Act and such exemptions, may be subject to such conditions and exemptions if any, as may be mentioned in the said notification.

S.9(a) Appeal

       (1) Any licensee or other person objecting to an order or assessment with or without penalty passed under this Act, or the rules made thereunder may, within the prescribed period and in the prescribed manner, appeal to the prescribed authority against such order of assessment or penalty or both:
       1. 2. Ins. by (Amdt.) Act 4 of 1955.
       Provided that no appeal shall be entertained by such authority unless it is satisfied that twenty per centum of the duty assessed or such amount of duty as the appellant may admit to be due from him, whichever is greater, has been paid.
       2["Provided further that where the prescribed authority revises any order of its motion, no proceeding for such revision shall be initiated at any time except before the expiry of two years from the date of the said order."
 

S.9(b) Bar of jurisdiction

       Save as provided in Sections 9A and 90 no order passed under this Act or the rules made thereunder shall be called in question in any court.
       1. "Section 9B to 9D" ins. by Finance Act, 1966.

S.9(c) Bar of legal proceeding

       (1) No prosecution shall lie against any officer or servant of the State Government for any act done or purported to be done by or under this Act without the previous sanction of the State Government.
       (2) No officer or servant of the State Government shall be liable in respect of any act in any civil or criminal proceeding, if the act was done in good faith in the course of the execution of duties or the discharge of functions imposed by or under this Act.

S.9(d) Statement of case to High Court

       (1) Within ninety days from passing by the Tribunal of any order under section 9A, the assessee in respect of whom the order has been passed, or the Commissioner, may, by application in writing, together with a fee of one hundred rupees, where such application is made by the assessee, require the Tribunal to refer to the High Court any question of law arising out of such order.
       (2) If, for reasons to be recorded in writing, the Tribunal refuses to make such reference, the applicant may, within forty five days of such order, either-
       (a) withdraw his application (and if the applicant who does so, is an assessee, the fee paid by him shall be refunded); or
       (b) apply to the High Court against such refusal.
       (3) If upon the receipt of an application under

S.10 Power to make rules

       (1) The 1[State] Government may, subject to the condition of previous publication in the official Gazette make rules to carry out the purposes of this Act.
       1. Subs. by para 4(1) of the A.L.O. for "Provincial"
       (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for-
       2[(a) the assessment of persons liable to pay the duty levied under section 3, for the registration of such persons and for the time and manner of payment of duty under section 4;
       2. Subs. by S.11 of the Bihar Finance Act, 1953 (Bihar Act 9 of 1953), for the original cl. (a).
       
       (b) the percentage at which, and the conditions subject to which, a reb

Legal Commentary on Section 10 of the Bihar Electricity Duty Act, 1948

Introduction

Section 10 of the Bihar Electricity Duty Act, 1948, pertains to the powers of the State Government to make rules necessary for carrying out the provisions of the Act. It provides the legal basis for framing detailed regulations, including procedures related to assessment, collection, registration, and enforcement of electricity duty.

What does Section 10 Say

Section 10 authorizes the State Government to make rules for the implementation of the Act, including matters such as:- The procedure for assessment and collection of duty.- The registration of persons liable to pay duty.- The enforcement and penalty provisions.- Any other matter for which the Act does not provide sufficient provisions or requires clarification.

Essential Ingredients

• Rule-making Power: The section confers a broad power on the State Government to formulate rules.
• Previous Publication: Rules must be published in the official Gazette before they become effective.
• Scope of Rules: Includes procedures for assessment, registration, penalties, and other administrative functions.
• Supplementary Nature: Rules serve to supplement the provisions of the Act, not override them.

Scope of Section

• The section covers all aspects necessary for the effective implementation and enforcement of the Bihar Electricity Duty Act, 1948.
• It enables the government to fill gaps in the primary legislation, especially procedural details.
• The rules made under this section must conform to the provisions of the Act and cannot be inconsistent with its spirit or purpose.

Punishment for Section

• While Section 10 itself does not prescribe punishments, violations of rules made under this section, such as failure to register or pay duty, are punishable under the Act.
• Penalties and fines are typically specified in the rules made under Section 10, such as in the Bihar Electricity Duty Rules, 1949, which prescribe fines up to five thousand rupees for contraventions [Source: "The Bihar Electricity Duty Rules, 2020"].

Legal Comments

• Rule-making Authority - Section 10 empowers the State Government to frame rules necessary for implementing the Act, ensuring administrative flexibility [Source: "Section 10 of Bihar Electricity Duty Act, 1948"].
• Procedural Clarification - Rules under this section clarify procedural aspects like assessment, registration, and penalties, which are essential for effective enforcement [Source: "Bihar Electricity Duty Rules, 1949"].
• Previous Publication - Mandatory publication in the Gazette ensures transparency and public notice before rules become operative [Source: "Bihar Electricity Duty Rules, 1949"].
• Scope of Rules - Rules can cover a wide range of administrative matters, including assessment procedures, penalties, and dispute resolution [Source: "Section 10(2)(f)"].
• Inconsistency with Act - Rules cannot override or contradict the primary provisions of the Act; they must be consistent with its objectives [Source: "The Bihar Electricity Duty Act, 1948"].
• Assessment and Penalty - Rules specify the manner of assessment and penalties for non-compliance, facilitating effective collection of duty [Source: "Electricity Duty - Assessment Orders"].
• Amendment Power - Section 10 also provides the power to amend existing rules, allowing the law to adapt to administrative needs [Source: "Section 10 of Bihar Electricity Duty Act, 1948"].
• Constitutional Validity - The power to make rules is subject to constitutional limitations; rules must adhere to principles of fairness and reasonableness [Source: General principles inferred from case law].
• Implementation Challenges - Delays or lethargy in rulemaking or enforcement can lead to violations of Article 14, as observed in judicial reviews related to delayed notifications [Source: "Jharkhand Industrial Policy and Promissory Estoppel cases"].
• Judicial Oversight - Courts have the authority to examine whether rules made under Section 10 are within the powers conferred and are not arbitrary or ultra vires [Source: "Judgments discussing administrative lethargy and arbitrariness"].
• Impact on Stakeholders - Proper rulemaking under Section 10 ensures clarity for assessors, taxpayers, and enforcement agencies, reducing disputes and arbitrary actions [Source: "Assessment Orders and Court Judgments"].
• Limitations - While broad, the power is not unfettered; rules must conform to the Act and constitutional principles, including fairness and non-arbitrariness [Source: "Promissory Estoppel and Article 14"].
• Repeal and Savings - Repeal of the Act or rules does not affect actions taken under rules already in force, preserving legal continuity [Source: "Repeal and Savings provisions"].
• Administrative Lethargy - Courts have criticized delays in rule issuance under Section 10 as arbitrary, violating principles of good governance [Source: "Judgments on delays in notification issuance"].
• Legal Certainty - Proper exercise of powers under Section 10 promotes legal certainty and fairness in the administration of electricity duty [Source: "Legal principles from case law"].

Note: The analysis synthesizes the legal framework, judicial interpretations, and principles derived from the provided sources, emphasizing the importance of rulemaking under Section 10 for effective and fair implementation of the Bihar Electricity Duty Act, 1948.

Sch.1 THE SCHEDULE

       [See Section 3]
       Serial no. Premises Rate of duty
        1 2 3
       1. For agricultural, irrigation and industrial 2 paise per unit of energy
       purposes save in respect of its premises used
       for residential or office purposes.
       2. For domestic purposes in all premises 8 paise per unit of energy,
       not falling under serial no. 1.
       3. For mining purposes in all premises 8 paise per unit of energy,
       where total load does not exceed 100 BHP.
       4. For commercial purposes in all

Sch.2 SECOND SCHEDULE

       (See the proviso to Section 3.)
       Exemptions.
       (1) A mine, have in respect of premises used for residential or office purposes. (2) An Industrial undertaking, save in respect of premises used for residential or office purposes.
       Explanation. - For the purposes of examination in clause (2), "Industrial undertaking" means all buildings or premises wherein or within the precincts of which any manufacturing process as defined in clause (g) of section 2 of the Factories, Act, 1934 (XXV of 1934)" is carred on.