Amendment to Section-73 of the Bihar Value Added Tax Act, 2005 (Act 27 of

2005).—(1) In sub-Section (2) of section-73 of Act 27 of 2005, the words “twenty-five percent” shall be substituted by the words “twenty percent”.

1. (2) The following explanation shall be added to sub-Section (2) of section-73 of Act 27 of 2005, namely— “Explanation.— For the purposes of this sub-Section, the expression “amount in dispute” shall mean the sum remaining after deducting from the tax assessed, the amount of tax deposited by the dealer in respect of the year to which the dispute relates.” By order o f the Governor of Bihar, VINOD KUMAR SINHA, Secretary to the Government. ———— अ?ी0क)???1, 2 ?म*3ण 2 ) ??? ?)?प?? ?? ? ??क ????4,??म*53?6 ??? ??गज??&अ? ? ?ण'?(40?57174 ?8? ?? पी Website: http://egazette.bih.nic.in ? ?? ?