section 27
Assessment of dealer not filing returns.
The Bihar Value Added Tax Act, 2005Tax2005100 sections15 chapters
Chapter VI RETURNS, ASSESSMENT, RE-ASSESSMENT AND PAYMENT OF TAX
Statutory text
- (1) If a registered dealer fails to furnish before the due date specified under sub-section (3) of section 24--
- (a) the returns specified under sub-section (1) or sub-section (3) of section 24; or
- (b) the quarterly abstract statement under sub-section (4) of section 24; or
- (c) the statement under sub-section (2) of section 24, the prescribed authority shall, after giving the dealer a reasonable opportunity of being heard, assess to the best of its judgment, the amount of tax due from the dealer and interest, if any--
- (2) Any assessment made or interest levied under this section shall be without prejudice to any action, which is, or may be, taken under section 81.
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