Section 81(5) in The Bihar Value Added Tax Act, 2005
(5)Notwithstanding anything contained in sub-sections (1) to (4), no person shall be proceeded against under these sub-sections for the commission of the offences referred therein if the total amount of tax, interest or penalties evaded or attempted to be evaded is less than [fifty thousand rupees.] [Substituted by Act No. 8 of 2007.]
