Section 31(2) in Bihar Value Added Tax Rules, 2005
(2)Where an order for forfeiture is passed under section 44, the Commissioner shall cause a notice to be published in more than one widely circulated newspaper containing the following details:-(a)The name of the dealer or person, as the case may be, from whom the amount illegally collected has been forfeited;(b)The period during which the amount was illegally collected;(c)The amount forfeited; and(d)Any other information that may be deemed fit in the facts and circumstances of the case.
