Section 19(9) in Bihar Value Added Tax Rules, 2005
(9)(a)If a dealer fails to file the returns or statements specified under sub section (1) or the statement under sub section (2) of section 24, the authority specified in rule 62 shall serve upon the dealer a notice in Form N-II requiring him to show cause for such failure.(b)On the date fixed for hearing the person proceeded against shall be allowed to rebut the accusations leveled against him; but shall not ordinarily be allowed an adjournment. If an adjournment becomes necessary, the specified authority shall record reasons therefor.(c)After giving a hearing, the specified authority shall record an order containing precisely and clearly the gist of accusations, the manner in which the person proceed against was made aware of that, the reply, if any, furnished, and the decision thereon.
