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[Cites 0, Cited by 0] [Section 96(4)] [Section 96] [Entire Act]

State of Bihar - Subsection

Section 96(4)(a) in The Bihar Value Added Tax Act, 2005

(a)the tax has been collected under the Bihar Finance Act, 1981 (Bihar Act 5 of 1981) as it stood before its repeal by section 94, but the same has not been deposited before the date of commencement of this Act, the tax so collected by any person under the said Act shall be deposited in accordance with the provisions of the aforesaid Act and the rules made thereunder, as if this Act has not come into force and the said Act had not been repealed;