Section 95
Declaration of stock of goods held on 1st April, 2005.
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.
Every dealer who was registered under
the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, or who makes
an application for registration as a dealer on the 1st day of April, 2005 shall declare such details regarding
the stock of goods held by him on the 31st March, 2005 in such manner and with such particulars and within
such time and to such authority, as may be prescribed.