Notification No. S.O.30, dated 30th March, 2007-

In exercise of the powers conferred under section 98 of the BiharValue Added Tax Act, 2005 (Act No.27 of 2005) and after being satisfied thart it is necessary to remove difficulty in giving effect to second proviso to clause (c) of sub-section (2) of section 94 of the said Act, the Governor of Bihar is pleased to declare that the expression `return" required by the Bihar Finance Act, 1981 in the said proviso shall mean return submitted in Form XI and Form XII of the Bihar Sales Tax Rules, 1983, notwithstanding that required enclosures relating to evidence of claims are not furnished alongwith such form of returns.

This notification shall come into force at once.