Addition of a new Section 24A in the Act.

After section 24 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005), a new Section 24A shall be added in the following way, namely— “24A. Returns of certain classes of dealers.- Notwithstanding anything to the contrary contained in section 24, every dealer to whom the provisions of clause

1. (b) of sub-section (5) of section 15 apply, shall furnish to the prescribed authority an annual return, in the form and manner prescribed, in respect of every financial year by the 31 st day of July of the year following the year to which such return relates.” P ART- II Amendment in Bihar Motor Vehicles Taxation Act, 1994