Section 24(7) in The Bihar Value Added Tax Act, 2005
(7)If a dealer, having furnished a monthly return under sub-section (1) or the quarterly statement [or sub-section (4)] [Substituted 'under sub-section (2)' by Act No. 8 of 2007.], discovers any omission or wrong statement therein, he may furnish a revised return or statement, as the case may be, in the form and manner prescribed to the prescribed authority at any time before the due date within the meaning of sub-section (3):Provided that no such return or statement shall be taken into consideration if, upon information or otherwise and for reasons to be recorded in writing, the prescribed authority is satisfied that the return or statement originally furnished was deliberately false or that it was furnished with intent to defraud the State Government of its revenue.
