# Bihar Value Added Tax (Amendment) Act, 2011, Section 6: Amendment to Section-31 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005)

- Act: Bihar Value Added Tax (Amendment) Act, 2011 (Act 8 of 2011)
- Source URL: https://indiacode.ecourtsindia.com/bihar-value-added-tax-amendment-act-2011/section/6/

## Text

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."

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