Section 73(2) in The Bihar Value Added Tax Act, 2005
(2)Where an appeal is preferred by a dealer, such appeal shall not be entertained by the Tribunal unless such dealer has deposited in the manner specified by the Tribunal, twenty-five per cent. of the amount in dispute:Provided that the Tribunal may, for reasons to be recorded in writing, waive or reduce the amount required to be deposited under this section.
