Section 81(6) in The Bihar Value Added Tax Act, 2005
(6)Where a dealer is accused of an offence specified in sub-section (1) or sub-section (2) or subsection (3), the person declared as manager of the business of the dealer under section 22 shall also be deemed to be guilty of such offence, unless he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission thereof.
