The Bihar Value Added Tax Act, 2005 · XV — MISCELLANEOUS

Section 92. Write off of dues

In force · As amended up to 2026-08

92. Write off of dues. —Notwithstanding anything contained in this Act, the State Government, by notification to be published in the Official Gazette, may, subject to such rules as may be prescribed, declare any dues created under this Act or the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section 94, as unrecoverable.

Source: India Code