Form N-XI Notice of Demand under Section 47 of the Bihar Value Added Tax Act, 2005 [See rule 32] No. ............................................... Date ........................................... Office of the .................................................................................. of Commercial Taxes ...................................................................................Circle To, M/s ...................................................................................................................................................................................................... ...................................................................................................................................................................................................... Whereas a sum of Rs ................................................................. on account of tax due and/or penalty imposed or interest payable under the Bihar Value Added Tax Act, 2005 payable by ........................................................... .................................................................................................................................................. (dealer) bearing Taxpayer Identification No. ................................................................. who has failed to make payment of such amount; and Whereas money is due or may become due to the said dealer from you; or you hold or may subsequently hold money for/or on account of the said dealer; You are hereby required under section 47 of the Bihar Value Added Tax Act, 2005, to pay into the Government Treasury/ Bank mentioned below any amount due from you to or held by you for or on account of the said dealer up to the amount of arrears shown above; You are further required to pay into the said Government Treasury/Bank any money, which may subsequently become due from you to the said dealer, up to the amount of arrears still remaining unpaid, forthwith on the money becoming due or being held by you. Please note that any payment made by you in compliance with this notice will be deemed under section 47(3) of the Bihar Value Tax Act, 2005 to have been made under authority of the dealer and the receipt from the Government Treasury/ Bank will constitute a good and sufficient discharge of your liability to the said dealer to the extent of the amount specified in the receipt. Please also note that if you discharge any liability to the dealer after receipt of this notice, you will be personally liable to the State Government under section 47(4) of the said Act to the extent of the liability discharged, or to the extent of the liability of the dealer for and/or penalty or interest, whichever is less. - 2 - Please note further that the amount of money, which you are required to pay in pursuance of this notice or for which you are personally liable to the State Government as above, mentioned, shall, if it remains unpaid, be recoverable as an arrear of land revenue under section 47(7) of the Act. Necessary challan for depositing the money to the credit of Government in the said Treasury/Bank is enclosed herewith. A copy of this notice is being sent to ....................................................................................................................................... (dealer). Place ................................................... Signature .................................................................................. Date ................................................... Designation .................................................................................. Seal of the Office Memo No. ........................................... Dated ........................................... Office of the .................................................................................. of Commercial Taxes ...................................................................................Circle To, Copy to M/s .......................................................................................................................................................................................................... (dealer). Signature .................................................................................. Designation ..................................................................................
