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[Cites 0, Cited by 0] [Section 5(1)] [Section 5] [Entire Act]

State of Bihar - Subsection

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

(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.