Section 48
Liability of surety.
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.
The liability of a surety under this Act shall be co-extensive, to the extent of
the amount of security, with that of the defaulting dealer and all modes of recovery enforceable against the
dealer shall be enforceable against the surety by the prescribed authority.