The Bihar Value Added Tax Act, 2005 · VI — RETURNS, ASSESSMENT, RE-ASSESSMENT AND PAYMENT OF TAX

Section 48. Liability of surety

In force · As amended up to 2026-08

48. Liability of surety. —The liability of a surety under this Act shall be co-extensive, to the extent of the amount of security, with that of the defaulting dealer and all modes of recovery enforceable against the dealer shall be enforceable against the surety by the prescribed authority.

Source: India Code