Section 20(2) in Bihar Value Added Tax Rules, 2005
(2)On the date fixed for hearing the person proceeded against shall be allowed to rebut the accusations leveled against him, or, as the case may be, reply to the ground or grounds on which the proceeding has been initiated; but shall not ordinarily be allowed an adjournment. If an adjournment becomes necessary, the authority specified in rule 62 shall record reasons therefor.
