Section 20(1) in Bihar Value Added Tax Rules, 2005
(1)The authority referred to in rule 62 shall, in the matter of a proceeding under:(a)sub-section (3) of section 13, sub-section (3) of section 15, sub-section (1) of section 28, sub-section (5) of section 39, sub-section (5) of section 40, subsection (6) of section 41, sub-section (6) of section 47, sub-section (8) of section 53, sub-section (4) of section 54, sub-section (3) of section 59 and sub-section (2) of section 62, serve or caused to be served upon the person proceeded against a notice which shall contain a gist of accusations, 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.(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.
