Section 25(1) in The Bihar Value Added Tax Act, 2005
(1)The prescribed authority shall, within the time and in the manner prescribed, scrutinize every return filed under sub-sections (1) and (3) of section 24 for the purpose of ascertaining that-(a)all calculations contained therein are arithmetically accurate;(b)the output tax, the input tax, the tax payable and interest payable, if any, have been computed correctly and properly;(c)the rates of tax have been applied correctly; [* * *] [Deleted 'and' by Notification Act No. 7 of 2006.](d)evidence, as prescribed, has been furnished with regard to payment of tax and interest payable, if any; [and] [Inserted by Notification Act No. 7 of 2006.](e)[ the deductions claimed therein are substantiated in the manner and form prescribed under the Act or under any other law for the time being in force.] [Inserted by Notification Act No. 7 of 2006.]
