Section 24(6) in The Bihar Value Added Tax Act, 2005
(6)Notwithstanding anything contained in sub-section (1) or sub-section (2) [or sub-section (3) or sub-section (4)] [Inserted by Act No. 8 of 2007.] the prescribed authority may, for specific reasons to be recorded in writing, extend the date of filing such return or quarterly statement, as the case may be, subject to the condition that such an extension may be allowed only once and for a period not exceeding thirty days from the due date; but the Commissioner may allow extension beyond thirty days for reasons to be recorded in writing subject to the condition that such an extension may be allowed only once and that also for a period not exceeding three months.
