Section 20(1)(b) in Bihar Value Added Tax Rules, 2005
(b)sub-section (6) of section 10, sub-section (5) of section 19, sub-section (1) of section 27, sub-section (1) of section 29, sub-section (5) of section 72, subsection (4) of section 73, section 74 and section 76, serve or caused to be served upon the person proceeded against a notice which shall contain a gist of the ground or grounds on which the proceeding has been initiated, a date of hearing which shall in no case be less than twenty-four hours nor more than 15 days from the date of issue of notice, and the date of hearing.