Section 25(3) in The Bihar Value Added Tax Act, 2005
(3)(a)The prescribed authority shall, in a case falling under clause (b) of sub-section (2) and after giving the dealer a reasonable opportunity to adduce necessary evidence, pass such order in the matter as it may deem fit.(b)If, pursuant to an order under clause (a), any tax or interest is found to be payable by a dealer, a notice in the form and manner prescribed, shall be served upon the dealer requiring him to pay the tax and interest within the time as may be prescribed.(c)Any tax or interest payable under clause (b) shall be deemed to be an arrear of tax within the meaning of section 39.
