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Bare acts > Bihar Value Added Tax Act, 2005
 
 
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SECTIONS

Bihar Value Added Tax Act, 2005

   
  Preamble
   
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
   
  Schedule-I
  Schedule-II
  Schedule-III
  Part-I
  Part-II
  Part-III
  Schedule-IV
  Schedule-V
 
 
 

 

 

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