In exercise of powers conferred under section 98 of the Bihar Value Added Tax Act 2005 (Act 27, 2005), the Governor of Bihar after being satisfied that it is necessary to do so for removing difficulty arising in giving effect to the provisions of clause (a) and clause (b) (i) of sub-section (3) of section 24 and clause (a) and clause (b) (i) of sub-section (2) of section 54 of the said Act, is pleased to extend the fixed date of filing return of sale and the audited accounts for the financial year 2005-06 up to 31.12.2006.