Amendment status not verified — confirm the current text below against the official source.
Amendment to Section-31 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).— After clause (b) of sub-Section (2) of Section-31 of Act 27 of 2005, the following new clause (c) shall be added, namely— “(c) No order shall be passed under this sub-Section without giving the dealer a reasonable opportunity of being heard.”