Section 39(2)(iv) in The Bihar Value Added Tax Act, 2005
(iv)interest chargeable or penalty imposed, if any, under any of the provisions of this Act, shall be paid by the dealer or the person concerned into a Government Treasury or a bank authorised in this behalf by the State Government, or in such other manner as may be prescribed and by such date as may be specified in a notice issued by the prescribed authority for this purpose and the date to be specified shall, ordinarily, not be less than thirty days from the date of service of such notice: