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[Cites 0, Cited by 0] [Section 5] [Entire Act]

State of Bihar - Subsection

Section 5(1) in Bihar Value Added Tax Rules, 2005

(1)
(a)Every dealer to whom the provisions of section 23 apply, shall inform in writing, the appropriate authority specified in sub-rule (3) of rule 3 about the complete details necessitating action under section 20.
(b)Where the information furnished by a dealer under section 23 or otherwise received by the authority specified under sub-rule (3) of rule 3 necessitates amendment of any information furnished by him in Form A-I and subsequently entered in register in Form VR-I, the said authority shall make suitable amendments in the said register in Form VR-I within fifteen days of the receipt of information under section 23 or otherwise:
(c)Where the information furnished by a dealer under section 23 or otherwise received by the authority specified in sub-rule (3) of rule 3 necessitates amendment in a declaration furnished under section 22, the dealer shall furnish to the said authority a revised declaration; until such revised declaration is furnished to the said authority the original declaration shall continue to be deemed valid and binding on such dealer.