| SECTIONS |
Bihar
Value Added Tax Act, 2005
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Preamble |
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| 1. |
Short
Title, Extent and Commencement |
| 2. |
Definitions |
| 3. |
Charge
of Tax |
| 3-A. |
Surcharge |
| 4. |
Levy
of Purchase Tax"May presume" |
| 5. |
Liability
to pay Purchase Tax on certain purchases |
| 6. |
Non-Levy
of Tax in certain cases |
| 7. |
Exemptions |
| 8. |
Burden
of Proof |
| 9. |
Tribunal |
| 10. |
Taxing
Authorities and Inspectors |
| 11. |
Protection
of Action Taken in Good Faith |
| 12. |
Power
to Issue Summons and Examine on Oath |
| 13. |
Point
or points in series of sales at which Sales Tax shall
be levied |
| 14. |
Rate
of Tax |
| 15. |
Compounding
of Tax Liability in certain cases |
| 16. |
Input
Tax Credit |
| 17. |
Exports
to be Zero-Rated |
| 18. |
Rate
of Tax on Packing Materials and Containers |
| 19. |
Registration |
| 20. |
Amendment
and Cancellation of Certificate of Registration |
| 21. |
Security |
| 22. |
Declared
Manager |
| 23. |
Furnishing
of Information by Dealers |
| 24. |
Returns,
Payment of Tax, Interest and Penalty |
| 25. |
Scrutiny
of Returns |
| 26. |
Self-Assessment
of Tax |
| 27. |
Assessment
of Dealer not filing Returns |
| 28. |
Assessment
of Tax of Dealers evading Registration |
| 29. |
Assessment
of Tax on disputed question |
| 30. |
Assessment
of Tax of Non-Resident Dealer doing business temporarily
by way of fair, mela, etc |
| 31. |
Assessment
or Re-assessment of Tax of escaped turnover |
| 32. |
Escaped
Turnover detected before or at the time of Assessment
of Tax |
| 33. |
Assessment
of Tax based on Audit Objections |
| 34. |
Assessment
of Tax proceedings, etc. not to be invalid on certain
grounds |
| 35. |
Taxable
Turnover |
| 36. |
Tax
Payable by a Dealer |
| 37. |
Time
Limit for Completion of Proceeding of Assessment Tax |
| 38. |
Exclusion
of Time in Assessment Tax Proceedings |
| 39. |
Payment
and Recovery of Tax |
| 40. |
Advance
Recovery of Tax on Sales and Supplies to govt. and other
persons |
| 41. |
Advance
Recovery of Tax from Works Contractor |
| 42. |
Production
of Tax Clearance Certificate |
| 43. |
Restriction
on Collection of Tax by Dealers |
| 44. |
Forfeiture
of Tax Collected in Violation of this Act |
| 45. |
Rounding
off of Tax Liability |
| 46. |
Recovery
of Tax as Arrears of Land Revenue |
| 47. |
Special
Mode of Recovery of Tax and other Liabilities under this
Act |
| 48. |
Liability
of Surety |
| 49. |
Transfers
to Defraud Revenue Void |
| 50. |
Period
of Limitation for Recovery of Tax |
| 51. |
Tax
to be First Charge on Property |
| 52. |
Maintenance
of Accounts |
| 53. |
Issue
of Tax Invoice and Debit & Credit Notes |
| 54. |
Accounts
to be Audited in certain cases |
| 55. |
Furnishing
of Information by Govt. Depts, Banks, Financial Institutions,
Clearing & Forwarding Agents and Owners of Warehouses,
Godowns and others |
| 56. |
Production
of Books of Account, Inspection, Search and Seizure |
| 57. |
Cross-Checking
or Verification of Transactions |
| 58. |
Survey |
| 59. |
Control
on Clearing, Forwarding or Booking Agent and any person
transporting goods |
| 60. |
Establishment
of Check-Posts |
| 61. |
Restriction
on Movement of Goods |
| 62. |
Transportation
of Goods through State of Bihar |
| 63. |
Liability
to Pay Tax in case of Transfer of Business |
| 64. |
Tax
Payable by deceased dealer shall be paid by his Representative |
| 65. |
Tax
Liability of Guardian and Trustee, etc |
| 66. |
Tax
Liability of Court of Wards |
| 67. |
Liability
in case of Dissolution of Firm, etc |
| 68. |
Refunds |
| 69. |
Provisional Refunds |
| 70. |
Interest
on delayed Refund |
| 71. |
Power to withhold
Refund |
| 72. |
Appeal
to Deputy Commissioner and Joint Commissioner |
| 73. |
Appeal to Tribunal |
| 73-A. |
Miscellaneous
Revision |
| 74. |
Revisionary Powers of Commissioner |
| 75. |
Additional Evidence in Appeal or
Revision |
| 76. |
Review |
| 77. |
Determination
of Disputed Questions |
| 78. |
Power to Transfer Proceedings |
| 79. |
Appeal before High Court |
| 80. |
Case
before High Court to be heard by not less than two Judges |
| 81. |
Offences
and Penalties |
| 82. |
Cognizance of Offences |
| 83. |
Investigation of Offences |
| 84. |
Offences by Companies and others |
| 85. |
Compounding of Offences |
| 86. |
Bureau of Investigation |
| 87. |
Appearance
before Taxing Authorities |
| 88. |
Change of an Incumbent of an Office |
| 89. |
Bar to certain Proceedings |
| 90. |
Disclosure of Information by Public Servant |
| 91. |
Agreements to defeat Intention and Application of this Act to be void |
| 92. |
Write-off of Dues |
| 93. |
Power to make Rules |
| 94. |
Repeal
and Savings |
| 95. |
Declaration of Stock of Goods held on 1st April, 2005 |
| 96. |
Transitory
Provisions |
| 97. |
Construction
of References in any Repealed Law to Officers, Authorities,
etc |
| 98. |
Removal of
Difficulty |
| 99. |
Laying
of Notifications on the table of the State Legislature |
| 100. |
Validation
of Bihar Value Added Tax Ordinance, 2005 |
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Schedule-I |
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Schedule-II |
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Schedule-III |
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Part-I |
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Part-II |
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Part-III |
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Schedule-IV |
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Schedule-V |
