Section 3(2) in Bihar Tax on Professions, Trades, Callings and Employments Act, 2011
(2)The powers conferred under sub-Section (1) shall be exercised by the authorities within such areas in respect of which authority has been conferred on them under sub-section (1) of Section 10 of the Bihar Value Added Tax Act 2005 (Act 27 of 2005).
