Section 33: Assessment of tax based on audit objections.

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

Where an objection has been made by the Comptroller and Auditor-General of India in respect of an assessment or re-assessment made or scrutiny of any return filed under this Act, the prescribed authority shall proceed to re-assess the dealer with respect to whose assessment or re-assessment or scrutiny, as the case may be, the objection has been made in the manner prescribed:

Provided that no order under this section shall be passed without giving the dealer an opportunity of being heard.

Where this provision sits

Act	The Bihar Value Added Tax Act, 2005
Section	33
Marginal note	Assessment of tax based on audit objections.
Jurisdiction	Central
Status	In force as published by the source

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