(5)The provisions of sub-section (3), sub-section (4), sub-Section (5) and sub- Section (6) of Section 40 of the Bihar Value added Tax Act, 2005 (Act 27 of 2005) relating to collection, deposit and liability of the person or dealer collecting such tax, discharge of liability, recovery and imposition of penalty shall, mutatis mutandis, apply to any amount collected under the provisions of sub-section (1).
