Section 8(1) in Bihar Tax on Professions, Trades, Callings and Employments Act, 2011
(1)If Tax assessee , not being an officer of the State Government or the Central Government, fails to pay the tax as required by or under this Act, he shall, without prejudice to any other consequences and liabilities which he may incur, be deemed to be an assessee in default in respect of such tax payment.
