Section 20(3) in Bihar Value Added Tax Rules, 2005
(3)After giving a hearing, the authority referred to in sub-rule (1) shall record an order containing precisely and clearly the gist of accusations, or, as the case may be, the ground or grounds on which the proceeding has been initiated, the manner in which the person proceeded against was made aware of that, the reply, if any, furnished, and the decision thereon.
