Section 30(2)(a) in Bihar Value Added Tax Rules, 2005
(a)An application referred to in sub-rule (1) shall be rejected if the dealer is either in arrears of admitted tax, interest, penalty or tax assessed or reassessed, in relation to which no stay order has been passed within a period of one year from the date of the passing of the order levying tax, by any superior court, or has not furnished a return for any period.