Section 27: Assessment of dealer not filing returns.

The Bihar Value Added Tax Act, 2005Central Act · Act 27 of 2005

(1) If a registered dealer fails to furnish before the due date specified under sub-section (3) of section 24--

(a) the returns specified under sub-section (1) or sub-section (3) of section 24; or

(b) the quarterly abstract statement under sub-section (4) of section 24; or

(c) the statement under sub-section (2) of section 24, the prescribed authority shall, after giving the dealer a reasonable opportunity of being heard, assess to the best of its judgment, the amount of tax due from the dealer and interest, if any--

(2) Any assessment made or interest levied under this section shall be without prejudice to any action, which is, or may be, taken under section 81.

Where this provision sits

Act	The Bihar Value Added Tax Act, 2005
Section	27
Marginal note	Assessment of dealer not filing returns.
Jurisdiction	Central
Status	In force as published by the source

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