Section 30(2) in Bihar Value Added Tax Rules, 2005
(2)(a)An application referred to in sub-rule (1) shall be rejected if the dealer is either in arrears of admitted tax, interest, penalty or tax assessed or reassessed, in relation to which no stay order has been passed within a period of one year from the date of the passing of the order levying tax, by any superior court, or has not furnished a return for any period.(b)Where an application is rejected the circle in charge shall specify the amount of arrears outstanding against the dealer or the period for which the return has not been filed. If the arrears are paid or the return is furnished, as the case may be, the tax clearance certificate shall be granted to the dealer, which shall be in Form C-IV.(c)The tax clearance certificate granted under this rule shall ordinarily be valid for a period of one year from the date of its issue or for such lesser period as may be specified in the certificate.
