Section 4 in Bihar State Registered Dealers Accidental Death Grants Scheme, 2014
4.
This scheme shall be applicable to those registered dealers who have paid admitted tax for his business enterprise:Provided that the 'admitted tax' referred hereinabove shall mean to include tax admitted in the Returns filed and the word 'Paid' shall mean to include the amount of tax deducted at source, entry tax and input tax eligible to be set off against the output tax payable and balance, if any, remaining payable has been paid vide challan:Provided further that, a registered dealer against whom undisputed tax/interest/penalty amount which includes dues of admitted tax and dues of tax decided in Courts, is due or has been convicted of an offence under sub-section (1) or sub-section (2) or subsection (3) of section 81 of The Bihar Value Added Tax Act, 2005 shall not be eligible for this scheme.
