Section 25(3) in Bihar Value Added Tax Rules, 2005
(3)The Commissioner or any other officer especially empowered by him in this behalf, after the receipt of the communication mentioned in sub-rule (2) and after applying his mind to the questions involved shall pass appropriate order in this regard:Provided that no such order shall be passed without serving upon the dealer concerned a notice requiring him to file, within one month of the date of the service of notice, a reply to the objection raised by the Comptroller and Auditor General.
