Section 21(4) in Bihar Value Added Tax Rules, 2005
(4)If any amount is found payable by the dealer pursuant to an order under sub-section (3) of section 25 the authority specified in sub-rule (1) shall require the dealer to pay the said amount by a date which shall, ordinarily, not be less than thirty days from the date of service of the notice requiring such payment:Provided that the authority may, in respect of any particular dealer, and, for reasons to be recorded in writing, extend the date of such payment, or allow such dealer to pay the tax due by installments in the manner specified under sub-rule (3) of Rule 27.Provided further that where the authority specified under sub-rule (1) considers it expedient in the interest of State revenue, it may, for reasons to be recorded in writing, require any dealer to make such payment forthwith.
