Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 31(2)] [Section 31] [Entire Act] State of Bihar - Subsection Section 31(2)(a) in Bihar Value Added Tax Rules, 2005 (a)The name of the dealer or person, as the case may be, from whom the amount illegally collected has been forfeited;