Section 27
Assessment of dealer not filing returns.
The Bihar Value Added Tax Act, 2005
About this Act
An Act to consolidate and amend the law relating to levy of tax on sales or purchases of goods in the State of Bihar and to provide for matters connected therewith or incidental thereto.
(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.
(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.