Section 52(1) in Bihar Value Added Tax Rules, 2005
(1)If the certificate of registration granted under section 19 is cancelled or if the penalty imposed under clause(b) of sub-section(4) of section 56 is either deposited or stayed or quashed by the competent authority, the dealer or the person whose registration has been cancelled or upon whom the penalty was imposed, as the case may be, shall apply to the concerned Circle Incharge for refund of the security furnished.
