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[Cites 0, Cited by 0] [Section 90(3)] [Section 90] [Entire Act]

State of Bihar - Subsection

Section 90(3)(a) in The Bihar Value Added Tax Act, 2005

(a)for the purposes of a prosecution under the Indian Penal Code, 1860 (45 of 1860) in respect of any statement, return, accounts, registers, documents or evidence, or any part thereof; or