Section 22(9) in Bihar Value Added Tax Rules, 2005
(9)If, having regard to the final report and the reply filed by the dealer, the authority specified in rule 62 has reasons to believe that the dealer has not disclosed his correct tax liability or has concealed or omitted any fact leading to any reduction in the tax payable by him, he shall proceed to reassess the dealer in terms of the provisions of section 31.Provided that no reassessment under section 31 shall be made unless the dealer is served with a notice in Form N-V.
