Section 27(7) in Bihar Value Added Tax Rules, 2005
(7)The Commissioner may by an order provide for the acceptance of any payment of any tax or interest along with return or penalty, directly by any branch of the State Bank of India or of any other Nationalised Bank or of any other Bank authorized in this behalf. The manner in which such payment shall be made or the challan to be submitted by a dealer or accepted by the Branch of the Bank and other matters incidental thereto shall be as specified in the order and be subject to such conditions and restrictions as may be laid down therein.
