Section 46
Recovery of tax as arrears of land revenue.
The Bihar Value Added Tax Act, 2005
About this Act
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.
(1) All authorities appointed under section 10 shall,
for the purpose of recovery of tax, interest and penalty under this Act, have the same powers as are vested
in the certificate officer under the Bihar and Orissa Public Demand Recovery Act, 1914 (Bihar and Orissa
Act 4 of 1914)..br
(2) Any proceeding under sub-section (1) before any authority appointed under section 10 shall be
deemed to be a proceeding for recovery of the public demand under the Bihar and Orissa Public Demands Recovery Act, 1914 (Bihar and Orissa Act 4 of 1914) and all provisions of the said Act for recovery,
attachment, sale, arrest shall mutatis mutandis apply.