Section 7(4) in The Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993
(4)Subject to the other provisions of the Act all the provisions relating to offences and penalties of the Bihar Finance Act, 1981 (Act 5, 1981) relating to assessment, reassessment, collection and enforcement of payment of tax required to be collected shall apply mutatis mutandis in relation to any process connected with such assessment, reassessment, collection or enforcement of payment of tax under this Act as if the tax under the Act is payable under the said Act.
