BVAT ActCentral laws2005
The Bihar Value Added Tax 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 No. 27 of 2005 · Ministry of Home Affairs
- Sections
- 100
- Chapters
- 15
- Classified offences
- 2
Contents
IPreliminary§ 1–22 sections
IIITribunal and Taxing Authorities§ 9–124 sections
VIReturns, Assessment, Re-assessment and Payment of Tax§ 24–5128 sections
- 24Returns, payment of tax, interest and penalty.
- 25Scrutiny of returns.
- 26Self-Assessment of tax.
- 27Assessment of dealer not filing returns.
- 28Assessment of tax of dealers evading registration.
- 29Assessment of tax on disputed question.
- 30Assessment of tax of non-resident dealer doing business temporarily by way of fair, mela, etc.
- 31Assessment or re-assessment of tax of escaped turnover.
- 32Escaped turnover detected before or at the time of assessment of tax.
- 33Assessment of tax based on audit objections.
- 34Assessment of tax proceedings, etc., not to be invalid on certain grounds.
- 35Taxable turnover.
- 36Tax payable by a dealer.
- 37Time limit for completion of proceeding of assessment of tax.
- 38Exclusion of time in assessment tax proceedings.
- 39Payment and recovery of tax.
- 40Advance recovery of tax on sales and supplies to Governments and other persons.
- 41Advance recovery of tax from works contractors.
- 42Production of tax clearance certificate.
- 43Restriction on collection of tax by dealers.
- 44Forfeiture of tax collected in violation of this Act.
- 45Rounding off of tax liability.
- 46Recovery of tax as arrears of land revenue.
- 47Special mode of recovery of tax and other liabilities under this Act.
- 48Liability of surety.
- 49Transfers to defraud revenue void.
- 50Period of limitation for recovery of tax.
- 51Tax to be first charge on property.
VIIBooks of Account and Furnishing of Information§ 52–554 sections
VIIIInspections, Search and Seizure§ 56–594 sections
IXCheck-posts and Restrictions on Movement§ 60–623 sections
XLiabilities of Representative Character§ 63–675 sections
XIRefunds and Adjustments§ 68–714 sections
XIIAppeal, Revision and Review§ 72–809 sections
- 72Appeal to Deputy Commissioner and Joint Commissioner.
- 73Appeal to Tribunal.
- 74Revisionary powers of Commissioner.
- 75Additional evidence in appeal or revision.
- 76Review.
- 77Determination of disputed questions.
- 78Power to transfer proceedings.
- 79Appeal before High Court.
- 80Case before High Court to be heard by not less than two Judges.
XIIIOffences and Penalties§ 81–855 sections
XIVBureau of Investigation§ 861 sections
XVMiscellaneous§ 87–10014 sections
- 87Appearance before taxing authorities.
- 88Change of an incumbent of an office.
- 89Bar to certain proceedings.
- 90Disclosure of information by public servant.
- 91Agreements to defeat intention and application of this Act to be void.
- 92Write off of dues.
- 93Power to make rules.
- 94Repeal and savings.
- 95Declaration of stock of goods held on 1st April, 2005.
- 96Transitory provisions.
- 97Construction of references in any repealed law to officers, authorities, etc.
- 98Removal of difficulty.
- 99Laying of notifications on the table of the State Legislature.
- 100Validation of Bihar Value Added Tax Ordinance, 2005.