Section 32(1)(b) in The Bihar Value Added Tax Act, 2005
(b)[ has furnished incorrect statement of his turnover or incorrect particulars of his sales or purchases in the return furnished under sub-section (1) of Section 24 or in the quarterly statement under sub-section (4) of Section 24 of in the annual return under sub-section (3) of Section 24; or] [Substituted by Act No. 8 of 2007.]