95. Declaration of Stock of Goods held on 1st April, 2005
Ever dealer who was registered under the Bihar Finance Act, 1981, as it stood before its repeal by section 94, or who makes an application for registration as a dealer on the 1st day of April, 2005 shall declare such details regarding the stock of goods held by him on the 31st March, 2005 in such manner and with such particulars and within such time and to such authority, as may be prescribed.