Section 38
Exclusion of time in assessment tax proceedings.
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.
In computing the period of limitation
prescribed for assessment or re-assessment, as the case may be, under section 27 or section 28 or section
29 or section 30 or section 31 or section 32 or section 33, the time during which any assessment or reassessment proceedings remained stayed under the order of any competent court shall be excluded.