Section 92
Write off of dues.
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.
Notwithstanding anything contained in this Act, the State Government, by
notification to be published in the Official Gazette, may, subject to such rules as may be prescribed, declare
any dues created under this Act or the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its
repeal by section 94, as unrecoverable.