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