Section 27(3) in Bihar Value Added Tax Rules, 2005
(3)If the authority specified in rule 62 is satisfied that owing to circumstances beyond the control of a dealer, he is not in a position to pay the full amount due under sub section (2) of section 39, he may, on application from the dealer and for reasons to be recorded in writing, permit the dealer to pay the amount due in installments, if the dealer agrees to pay an amount which is not less than one-third of the amount payable on the date of the application.Provided that, such installments shall not ordinarily extend beyond the expiry of a period of twelve months from the date of receipt of the application.
