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[Cites 0, Cited by 6] [Section 81(2)] [Section 81] [Entire Act]

State of Bihar - Subsection

Section 81(2)(a) in The Bihar Value Added Tax Act, 2005

(a)knowingly keeps false account of the value of the goods bought or sold by him in contravention of sub-section (1) of section 52 or section 53, or