Section 25(2) in The Bihar Value Added Tax Act, 2005
(2)If, upon scrutiny under sub-section (1), the prescribed authority discovers any error, he shall serve a notice in the prescribed form on the concerned dealer directing him to-(a)pay, within thirty days, the extra amount of tax along with the interest, if any, payable and furnish the challan evidencing such payment; or(b)explain, within thirty days, that the return or returns filed by him do not suffer from any error and all requirements specified in [* * *] [Deleted 'clauses (a) to (d)' by Act No. 8 of 2007.] of sub-section (1) have been complied with.
