Section 33
Assessment of tax based on audit objections.
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.
Where an objection has been made by the
Comptroller and Auditor-General of India in respect of an assessment or re-assessment made or scrutiny of
any return filed under this Act, the prescribed authority shall proceed to re-assess the dealer with respect to
whose assessment or re-assessment or scrutiny, as the case may be, the objection has been made in the
manner prescribed:
Provided that no order under this section shall be passed without giving the dealer an opportunity of being heard.
Provided that no order under this section shall be passed without giving the dealer an opportunity of being heard.