Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 72(4)] [Section 72] [Entire Act] State of Bihar - Subsection Section 72(4)(b) in The Bihar Value Added Tax Act, 2005 (b)in other cases, pass such order as it may, for reasons to be recorded in writing, deem fit.