Section 41(5) in Bihar Value Added Tax Rules, 2005
(5)Before furnishing declaration specified in sub-rule (1) or (2) to the purchasing dealer or the selling dealer, as the case may be, or to any person authorized by him in his behalf, shall fill in all required particulars in the Form and shall also affix his signature in the space provided in the Form for this purpose. Thereafter, the counterfoil of the Form shall be retained by the issuing dealer and the other two portions marked 'Original' and 'Duplicate' shall be made over by him to the dealer to whom the Form is issued.
