Form N-III

Notice under sub-section (2) of section 25 and sub-section (2) of Section 39 of the Bihar Value Added Tax Ordinance, 2005

[See rule 21 (3) and rule 27]

No.--------------------

Date-------------------

Office of the ------------------------------ of Commercial Taxes -------------------- Circle

To,

M/s----------------------------

Taxpayer Identification Number -----------------------------

1. Whereas in the course of scrutiny of your return it has been found that you have:

(a) committed arithmetical errors in the computation of your Gross Turnover/Taxable Turnover/Tax payable by you;

(b) not computed your output tax/ the input tax/ the tax payable/ interest payable correctly and properly;

(c) incorrectly applied tax rates on your taxable turnover;

(d) not furnished evidence, as prescribed, with regard to payment of tax and interest payable, if any.

(e) the deduction claimed therein are not substantiated in the manner and form prescribed under the Act or under any other law.

(f) The correct claim of Input tax Credit has not been made for such period by the dealer.

2. Further, whereas according to the undersigned the tax *and/or interest payable by you in respect of (specify period) is Rs. .......................... (specify amount) but you have actually remitted only a sum of Rs. ..............................(specify amount).

3. You are accordingly directed to:

(a) either pay, within thirty days of the service of this notice, the difference amount of Rs. .................................... (specify amount) and furnish the challan evidencing such payment; or

(b) to explain, by producing relevant accounts/registers/documents/any other evidence on which you rely, to the undersigned on the date and time specified below, within thirty days of the service of this notice, that the return or returns filed by you do not suffer form the infirmities mentioned at serial number 1 above.

Period under reference:

Authority before whom to appear:

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* Strike out, if not applicable.

Note: Failure on your part to comply with the terms of this notice entails exparte orders without any further hearing to the dealer.