Bihar Value Added Tax Act, 2005
Bare Act · 2005
An Act to consolidate and amend the law relating to levy of tax on sales or purchases of goods in the State of Bihar and to provide for matters connected therewith or incidental thereto.
- Act number
- 27 of 2005
- Enacted
- 23 June 2005
- Contents
- 100 sections · 16 chapters
The first 5 sections are free to read. Sign in free to read the rest.
Contents
Chapter I — Preliminary
Chapter II — Incidence Of Tax
- Section 3 – Charge of tax
- Section 4 – Levy of purchase tax
- Section 5 – Liability to pay purchase tax on certain purchases
- Section 6 – Non-levy of tax in certain cases (preview)
- Section 7 – Exemptions (preview)
- Section 8 – Burden of proof (preview)
Chapter III — Tribunal And Taxing Authorities
- Section 9 – Tribunal (preview)
- Section 10 – Taxing Authorities and Inspectors (preview)
- Section 11 – Protection of action taken in good faith (preview)
- Section 12 – Power to issue summons and examine on oath (preview)
Chapter IV — Rate Of Tax And Point Of Levy
- Section 13 – Point or points in series of sales at which sales tax shall be levied (preview)
- Section 14 – Rate of tax (preview)
- Section 15 – Compounding of tax liability in certain cases (preview)
- Section 16 – Input tax credit (preview)
- Section 17 – Exports to be zero-rated (preview)
- Section 18 – Rate of tax on packing materials and containers (preview)
Chapter V — Registration
- Section 19 – Registration (preview)
- Section 20 – Amendment and cancellation of certificate of registration (preview)
- Section 21 – Security (preview)
- Section 22 – Declared manager (preview)
- Section 23 – Furnishing of information by dealers (preview)
Chapter VI — Returns, Assessment, Re-Assessment And Payment Of Tax
- Section 24 – Returns, payment of tax, interest and penalty (preview)
- Section 25 – Scrutiny of returns (preview)
- Section 26 – Self-Assessment of tax (preview)
- Section 27 – Assessment of dealer not filing returns (preview)
- Section 28 – Assessment of tax of dealers evading registration (preview)
- Section 29 – Assessment of tax on disputed question (preview)
- Section 30 – Assessment of tax of non-resident dealer doing business temporarily by way of fair, mela, etc (preview)
- Section 31 – Assessment or re-assessment of tax of escaped turnover (preview)
- Section 32 – Escaped turnover detected before or at the time of assessment of tax (preview)
- Section 33 – Assessment of tax based on audit objections (preview)
- Section 34 – Assessment of tax proceedings, etc., not to be invalid on certain grounds (preview)
- Section 35 – Taxable turnover (preview)
- Section 36 – Tax payable by a dealer (preview)
- Section 37 – Time limit for completion of proceeding of assessment of tax (preview)
- Section 38 – Exclusion of time in assessment tax proceedings (preview)
- Section 39 – Payment and recovery of tax (preview)
- Section 40 – Advance recovery of tax on sales and supplies to Governments and other persons (preview)
- Section 41 – Advance recovery of tax from works contractors (preview)
- Section 42 – Production of tax clearance certificate (preview)
- Section 43 – Restriction on collection of tax by dealers (preview)
- Section 44 – Forfeiture of tax collected in violation of this Act (preview)
- Section 45 – Rounding off of tax liability (preview)
- Section 46 – Recovery of tax as arrears of land revenue (preview)
- Section 47 – Special mode of recovery of tax and other liabilities under this Act (preview)
- Section 48 – Liability of surety (preview)
- Section 49 – Transfers to defraud revenue void (preview)
- Section 50 – Period of limitation for recovery of tax (preview)
- Section 51 – Tax to be first charge on property (preview)
Chapter VII — Books Of Account And Furnishing Of Information
- Section 52 – Maintenance of accounts (preview)
- Section 53 – Issue of tax invoice and debit and credit notes (preview)
- Section 54 – Accounts to be audited in certain cases (preview)
- Section 55 – Furnishing of information by Government departments, banks, financial institutions clearing and forwarding agents and owners of warehouses, godowns and others (preview)
Chapter VIII — Inspections, Search And Seizure
- Section 56 – Production of books of account, inspection, search and seizure (preview)
- Section 57 – Cross checking or verification of transactions (preview)
- Section 58 – Survey (preview)
- Section 59 – Control on clearing, forwarding or booking agent and any person transporting goods (preview)
Chapter IX — Check-Posts And Restrictions On Movement
- Section 60 – Establishment of check-posts (preview)
- Section 61 – Restriction on movement of goods (preview)
- Section 62 – Transportation of goods through State of Bihar (preview)
Chapter X — Liabilities Of Representative Character
- Section 63 – Liability to pay tax in case of transfer of business (preview)
- Section 64 – Tax payable by deceased dealer shall be paid by his representative (preview)
- Section 65 – Tax-liability of guardian and trustee, etc (preview)
- Section 66 – Tax-liability of court of wards (preview)
- Section 67 – Liability in case of dissolution of firm, etc (preview)
Chapter XI — Refunds And Adjustments
- Section 68 – Refunds (preview)
- Section 69 – Provisional refunds (preview)
- Section 70 – Interest on delayed refund (preview)
- Section 71 – Power to withhold refund in certain cases (preview)
Chapter XII — Appeal, Revision And Review
- Section 72 – Appeal to Deputy Commissioner and Joint Commissioner (preview)
- Section 73 – Appeal to Tribunal (preview)
- Section 74 – Revisionary powers of Commissioner (preview)
- Section 75 – Additional evidence in appeal or revision (preview)
- Section 76 – Review (preview)
- Section 77 – Determination of disputed questions (preview)
- Section 79 – Appeal before High Court (preview)
- Section 80 – Case before High Court to be heard by not less than two Judges (preview)
Sections
- Section 78 – Power to transfer proceedings (preview)
- Section 100 – Validation of Bihar Value Added Tax Ordinance, 2005 (preview)
Chapter XIII — Offences And Penalties
- Section 81 – Offences and penalties (preview)
- Section 82 – Cognizance of offences (preview)
- Section 83 – Investigation of offences (preview)
- Section 84 – Offences by companies and others (preview)
- Section 85 – Compounding of offences (preview)
Chapter XIV — Bureau Of Investigation
- Section 86 – Bureau of Investigation (preview)
Chapter XV — Miscellaneous
- Section 87 – Appearance before taxing authorities (preview)
- Section 88 – Change of an incumbent of an office (preview)
- Section 89 – Bar to certain proceedings (preview)
- Section 90 – Disclosure of information by public servant (preview)
- Section 91 – Agreements to defeat intention and application of this Act to be void (preview)
- Section 92 – Write off of dues (preview)
- Section 93 – Power to make rules (preview)
- Section 94 – Repeal and savings (preview)
- Section 95 – Declaration of stock of goods held on 1st April, 2005 (preview)
- Section 96 – Transitory provisions (preview)
- Section 97 – Construction of references in any repealed law to officers, authorities, etc (preview)
- Section 98 – Removal of difficulty (preview)
- Section 99 – Laying of notifications on the table of the State Legislature (preview)