In exercise of the powers conferred by subsection (1) of Section-93 of the Bihar Value Added Tax Act, 2005, the Governor of Bihar is pleased to make the following amendments to the Bihar Value Added Tax Rules, 2005 (hereinafter referred to as "the said rules")

2. This notification shall come into force from the date of issue.

Amendments

1. Amendment of Sub-Rule (5) of Rule 22 - Sub-Rule (5) of Rule 22 of the said rule shall be substituted in the following way namely :-

"22(5) - The head of the audit team constituted under sub-rule (4) shall serve upon the dealer selected for audit, a notice in Form N-IV specifying therein, the time, date, the expected duration of the audit and the nature of accounts and documents to be examined by the audit team and the dealer shall comply with the terms of such notice.

Provided that the authority may, in respect of any particular dealer, and, for reasons to be recorded in writing, extend the date of Audit subject to the condition that such an extension may be allowed only once and that also for a period not exceeding one month."

2. Form N-IV of the said Rules shall be substituted in the following way, Namely-

Form - N IV

Notice under Section 26 of the Bihar Value Added Tax Act, 2005

[See rule 22(5)]

To,

M/s ................................................. (Dealer)

.......................................................... (Address)

TIN ..................................................

1. WHEREAS, you have been selected for the purposes of audit under sub-rule (1) of rule 22;

You are hereby directed to attend in person or through your representative at (place) ............. on (date) ................. at .............. (time) and to furnish, or cause to be furnished documents and place the accounts, registers and documents specified below and evidence for the purpose of such audit.

2. In the event of your failure to comply with this notice, ex-parte action will be taken against you without any further reference to you.

By Order of the Governor of Bihar,