| 1 |
Short title, extent and commencement. | Read |
| 2 |
Definitions. | Read |
| 3 |
Charge of tax. | Read |
| 4 |
Levy of purchase tax. | Read |
| 5 |
Liability to pay purchase tax on certain purchases. | Read |
| 6 |
Non-levy of tax in certain cases. | Read |
| 7 |
Exemptions. | Read |
| 8 |
Burden of proof. | Read |
| 9 |
Tribunal. | Read |
| 10 |
Taxing Authorities and Inspectors. | Read |
| 11 |
Protection of action taken in good faith. | Read |
| 12 |
Power to issue summons and examine on oath. | Read |
| 13 |
Point or points in series of sales at which sales tax shall be levied. | Read |
| 14 |
Rate of tax. | Read |
| 15 |
Compounding of tax liability in certain cases. | Read |
| 16 |
Input tax credit. | Read |
| 17 |
Exports to be zero-rated. | Read |
| 18 |
Rate of tax on packing materials and containers. | Read |
| 19 |
Registration. | Read |
| 20 |
Amendment and cancellation of certificate of registration. | Read |
| 21 |
Security. | Read |
| 22 |
Declared manager. | Read |
| 23 |
Furnishing of information by dealers. | Read |
| 24 |
Returns, payment of tax, interest and penalty. | Read |
| 25 |
Scrutiny of returns. | Read |
| 26 |
Self-Assessment of tax. | Read |
| 27 |
Assessment of dealer not filing returns. | Read |
| 28 |
Assessment of tax of dealers evading registration. | Read |
| 29 |
Assessment of tax on disputed question. | Read |
| 30 |
Assessment of tax of non-resident dealer doing business temporarily by way of fair, mela, etc. | Read |
| 31 |
Assessment or re-assessment of tax of escaped turnover. | Read |
| 32 |
Escaped turnover detected before or at the time of assessment of tax. | Read |
| 33 |
Assessment of tax based on audit objections. | Read |
| 34 |
Assessment of tax proceedings, etc., not to be invalid on certain grounds. | Read |
| 35 |
Taxable turnover. | Read |
| 36 |
Tax payable by a dealer. | Read |
| 37 |
Time limit for completion of proceeding of assessment of tax. | Read |
| 38 |
Exclusion of time in assessment tax proceedings. | Read |
| 39 |
Payment and recovery of tax. | Read |
| 40 |
Advance recovery of tax on sales and supplies to Governments and other persons. | Read |
| 41 |
Advance recovery of tax from works contractors. | Read |
| 42 |
Production of tax clearance certificate. | Read |
| 43 |
Restriction on collection of tax by dealers. | Read |
| 44 |
Forfeiture of tax collected in violation of this Act. | Read |
| 45 |
Rounding off of tax liability. | Read |
| 46 |
Recovery of tax as arrears of land revenue. | Read |
| 47 |
Special mode of recovery of tax and other liabilities under this Act. | Read |
| 48 |
Liability of surety. | Read |
| 49 |
Transfers to defraud revenue void. | Read |
| 50 |
Period of limitation for recovery of tax. | Read |
| 51 |
Tax to be first charge on property. | Read |
| 52 |
Maintenance of accounts. | Read |
| 53 |
Issue of tax invoice and debit and credit notes. | Read |
| 54 |
Accounts to be audited in certain cases. | Read |
| 55 |
Furnishing of information by Government departments, banks, financial institutions clearing and forwarding agents and owners of warehouses, godowns and others. | Read |
| 56 |
Production of books of account, inspection, search and seizure. | Read |
| 57 |
Cross checking or verification of transactions. | Read |
| 58 |
Survey. | Read |
| 59 |
Control on clearing, forwarding or booking agent and any person transporting goods. | Read |
| 60 |
Establishment of check-posts. | Read |
| 61 |
Restriction on movement of goods. | Read |
| 62 |
Transportation of goods through State of Bihar. | Read |
| 63 |
Liability to pay tax in case of transfer of business. | Read |
| 64 |
Tax payable by deceased dealer shall be paid by his representative. | Read |
| 65 |
Tax-liability of guardian and trustee, etc. | Read |
| 66 |
Tax-liability of court of wards. | Read |
| 67 |
Liability in case of dissolution of firm, etc. | Read |
| 68 |
Refunds. | Read |
| 69 |
Provisional refunds. | Read |
| 70 |
Interest on delayed refund. | Read |
| 71 |
Power to withhold refund in certain cases. | Read |
| 72 |
Appeal to Deputy Commissioner and Joint Commissioner. | Read |
| 73 |
Appeal to Tribunal. | Read |
| 74 |
Revisionary powers of Commissioner. | Read |
| 75 |
Additional evidence in appeal or revision. | Read |
| 76 |
Review. | Read |
| 77 |
Determination of disputed questions. | Read |
| 78 |
Power to transfer proceedings. | Read |
| 79 |
Appeal before High Court. | Read |
| 80 |
Case before High Court to be heard by not less than two Judges. | Read |
| 81 |
Offences and penalties. | Read |
| 82 |
Cognizance of offences. | Read |
| 83 |
Investigation of offences. | Read |
| 84 |
Offences by companies and others. | Read |
| 85 |
Compounding of offences. | Read |
| 86 |
Bureau of Investigation. | Read |
| 87 |
Appearance before taxing authorities. | Read |
| 88 |
Change of an incumbent of an office. | Read |
| 89 |
Bar to certain proceedings. | Read |
| 90 |
Disclosure of information by public servant. | Read |
| 91 |
Agreements to defeat intention and application of this Act to be void. | Read |
| 92 |
Write off of dues. | Read |
| 93 |
Power to make rules. | Read |
| 94 |
Repeal and savings. | Read |
| 95 |
Declaration of stock of goods held on 1st April, 2005. | Read |
| 96 |
Transitory provisions. | Read |
| 97 |
Construction of references in any repealed law to officers, authorities, etc. | Read |
| 98 |
Removal of difficulty. | Read |
| 99 |
Laying of notifications on the table of the State Legislature. | Read |
| 100 |
Validation of Bihar Value Added Tax Ordinance, 2005. | Read |
