- After the proviso to sub-section (2) of Section 94 of the said Act a new proviso shall be inserted in the following way, namely:"Provided further that the tax due under the Bihar Finance Act, 1981 as it stood before its repeal by this Act, from such category of registered dealers who, in respect of any year, have filed the returns required by the Bihar Finance Act, 1981 as it stood before its repeal by this Act and no assessment in respect of that year has been made before the commencement of this Act, shall be deemed to have been assessed if the tax for the year according to such returns does not exceed two lac and fifty thousand rupees and no proceeding under Section 20 or Section 33 of the Bihar Finance Act, 1981 is pending against the dealer as on the 30th day of June, 2005."
