section 25
Scrutiny of returns.
The Bihar Value Added Tax Act, 2005Tax2005100 sections15 chapters
Chapter VI RETURNS, ASSESSMENT, RE-ASSESSMENT AND PAYMENT OF TAX
Statutory text
- (1) The prescribed authority shall, within the time and in the manner prescribed, scrutinize every return filed under sub-sections (1) and (3) of section 24 for the purpose of ascertaining that--
- (a) all calculations contained therein are arithmetically accurate;
- (b) the output tax, the input tax, the tax payable and interest payable, if any, have been computed correctly and properly;
- (c) the rates of tax have been applied correctly; and
- (d) evidence, as prescribed, has been furnished with regard to payment of tax and interest payable, if any.
- (2) If, upon scrutiny under sub-section (1), the prescribed authority discovers any error, he shall serve a notice in the prescribed form on the concerned dealer directing him to--
- (a) pay, within thirty days, the extra amount of tax along with the interest, if any, payable and furnish the challan evidencing such payment; or
- (b) explain, within thirty days, that the return or returns filed by him do not suffer from any error and all requirements specified in clauses (a) to (d) of sub-section (1) have been complied with.
- (3) (a) The prescribed authority shall, in a case falling under clause (b) of sub-section (2) and after giving the dealer a reasonable opportunity to adduce necessary evidence, pass such order in the matter as it may deem fit.
- (b) If, pursuant to an order under clause (a), any tax or interest is found to be payable by a dealer, a notice in the form and manner prescribed, shall be served upon the dealer requiring him to pay the tax and interest within the time as may be prescribed.
- (c) Any tax or interest payable under clause (b) shall be deemed to be an arrear of tax within the meaning of section 39.
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