Section 97
Construction of references in any repealed law to officers, authorities, etc.
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.
Any reference in
any provision of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981), as it stood before its repeal by section
94, to an officer, authority or tribunal shall, for the purpose of carrying into effect the provisions contained
in section 83, be construed as a reference to the corresponding officer, authority or tribunal appointed or
constituted by or under this Act; and if any question arises as to who such corresponding officer, authority
or tribunal is, the decision of the Commissioner thereon shall be final.