Section 15(3) in The Bihar Value Added Tax Act, 2005
(3)If the Assessing Authority has reasons to believe that the dealer was not eligible to pay tax at a rate specified under sub-section (1), the Assessing Authority shall, without prejudice to any action which is or may be taken under section 81, impose a penalty equivalent to three times of the amount of tax arrived at after applying the rate, specified under section 14, to the gross turnover of the dealer after deducting the value of sales under section 6:Provided that no order under this sub-section shall be passed without giving the dealer a reasonable opportunity of being heard.
